Meenu Maheshwari, PhD, is Head and Associate Professor of Commerce and Management at the University of Kota, India, where she is also convener of the Board of Studies of ABST and a chief editor of the University of Kota newsletter. A former lecturer at Govt. M.S.J. College, India, and a life member of several academic and professional bodies, she has received many awards for her work in education and research. She has completed major action research projects and has published research articles and conference papers, reference books, edited books, and book chapters.Ashok Kumar Gupta, PhD, was a Principal and Professor at the J.D.B. Government Arts Girls College, University of Kota, India. He is President of the Indian Accounting Association, Kota Branch; a life member of several academic and professional bodies; and Deputy Coordinator and Observer of the National Accounting Talent Search Examination. His published work includes research articles and book chapters as well as conference presentations.Pragya Gaur, PhD, was a Senior Research Fellow and guest faculty at the Department of Commerce and Management, University of Kota. Her published work includes research articles and papers at national and international conferences, seminars, and webinars. She received several best research paper awards for her presentations at international webinars. She is a life member of several research and academic bodies.Rupali Loke is an Assistant Professor of Finance at Rajasthan Technical University at the University of Kota, India. She earned her MBA at Mumbai University and is currently carrying out her doctoral research work in innovation expenditure. She has industrial experience of five years in the finance domain. She has published research papers and has presented research papers at national and international conferences, seminars, and webinars.