Dr. Ravindra K Gupta is Reader in Commerce, Delhi University – PGDAV College. He has thirteen years teaching experience. He graduated from Shri Ram College of Commerce abd Oist Graduated from Delhi School of Economics, Delhi. He completed his Ph.D from the same University. Dr. Gupta also completed his ICWA in 1987 andis an Associate members of the Institute of Cost & Works Accountants of India, Calcutta.