Professor K.R. Sharma has M.Com and Ph.D. degrees from the University of Rajasthan, Jaipur. He worked as a Lecturer in higher education in Rajasthan from 1960 to 1983 and retired from the Government College, Ajmer. He later joined Mohan Lal Sukhadia University, Udaipur from where he retired as Professor, Chairman Faculty of Commerce and Dean, College of Commerce and Management Studies and Dean Post Graduate Studies in 1999. Thereafter, he was a UGC Visiting Professor at Maharishi Dayanand University, Ajmer and Professor and Head of Department of Commerce at Mizoram University, Aizawl. He worked on several international assignments under the sponsorship of Ministry of External Affairs, Government of India and served as a Colombo Plan Professor of Business Administration at the Institute of Management, Tribhuvan University, Kathmandu, Nepal. He was Professor of Accounting, Auditing & Income Tax at the University of Namibia, Windhoek, Namibia and Visiting Professor at the School of Post Graduate Studies at Kigali University, Kigali, Rwanda. He also served as President of Indian Accounting Association (1996–97) and the Chief Editor Indian Journal of Accounting (1997–04). He was conferred with 'Outstanding Researcher Award' by Indian Accounting Research Foundation in 2016. His areas of specialisation are Research Methods, Accounting and Finance. The author can be reached at kashiram2003111@yahoo.com.