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Dr.A. Vijayakumar is a Reader in the Faculty of Commerce, Erode Arts College, Erode. He obtained his B. Com in 1984 from Madras University. He completed his first class post-gradute course in the Department of Commerce, Erode Arts College affiliated to Bharathiar University, Coimbatore in the year 1986. He got his M. Phil. Degree in 1990 and Ph.D. degree in 1997 from Bharathiar University. He has also completed PGDCA from Bharathiar University in 2003. He has been teaching in the Depatment of Commerce, Erode Arts College for over 22 years. He has been guiding a number of research scholars in research programs leading to M.Phil. and Ph.D. degree. He has produced 25 M.Phil. and 3 Ph.D. scholars during his service so far. His field of specialization includes: Financial Management Advanced accounting Cost and Management Accounting and Research Methodology. He has got three books to his credit in the field of commerce and management. He has published more than 80 research papers and articles in leading journals both in India and abroad. Further he has participated in more than 50 National and International conferences and  presented papers. He has completed several research projects funded by UGC and ICSSR. He is currently engaged in postdoctoral research in the area of his interest.

Vijayalakshmi Sedidi is a faculty member at ICFAI Business School, Hyderabad, an affiliate of the ICFAI University. She has done her Master of Commerce and Ph.D from Andhra University and has over ten years of teaching experience in reputed management institutes. Her areas of interest are financial reporting, forensic accounting, and earnings management. She edited books on cost management and related topics.