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Sanjay Gupta is working as an Assistant Professor in the Department of Commerce at Sri Aurobindo College of Commerce and Management, Ludhiana. His qualification is MCom, PG Diploma in Statistics, PGDBA (Finance), and CMA (Inter). He is currently pursuing his Ph.D. from the University School of Applied Management, Punjabi University, Patiala. He has work experience of 13 years in the teaching profession and six years in the industry. His areas of specialization are accounting, finance, statistics, and marketing. He has published two books on cost accounting and cost management with the VK Global Publications Pvt. Ltd.