Prof. Promod K Sahu is the Senior most Professor, Department of Commerce, Berhampur University. He has more than thirty years of teaching and research experience Prof. Sahu has the rare distinction of visiting countries like USA, Canada, and Hungary on academic pursuits. Dr. Kishore C. Raut, after obtaining Ph.D degree in Commerce from Berhampur University in 1983, joined the same Universityin 1984 and elevated to the post of Reader in 1990. Besides wide participation in National level seminars and conferences, Dr. Raut to his credit has five books and morethan fifty research papers in leading journals.Dr. Gopal K Panigrahy is working as Senior Lecturer in Commerce, in KSUB College, Bhanijanagar, and Orissa. He obtained his Ph.D degree in Commerce from Berhampur University in 1984.