Dr. Prakash M. Herekar is an Associate Professor and Head, Department of Accountancy at Devchand College, Arjunnagar. He has an industrial experience of 4 years in different capacities and teaching experience of 30 years. He is member of Academic Council and Faculty of Commerce at Shivaji University, Kolhapur. He is a research guide for M.Phil. and Ph.D. and has published ten research articles in International and national journals and presented 14 research papers in national seminars and conferences. He is the author of thirty-five books on variety of subjects like Income-tax, Research Methodology, Business Management, Business Communication, Accounting, Costing, management Accounting etc.