Dr. Sanjib Kumar Basu is a Senior Lecturer of the Department of Commerce, St. Xavier's College of Kolkata for the last ten years. He was also a Guest Lecturer of the department of Commerce, University of Calcutta for the post graduate teaching for twelve years and at present associated with the post graduation department of St. Xavier's College. He is also associated with a number of management institutes and different professional institutes in India including the Institute of Chartered Accountants of India. He is a chartered accountant having experience in industries both in private and public sectors. He has a number of publications in his credit in the field of accounting, audit and management.