Dr. D. Rajasekaran is a dedicated teacher in the field of Commerce for the past twelve years in Nallamuthu Gounder Mahalingam College, Pollachi, Tamilnadu. He obtained Post Graduate Degree in Government Arts College, Udumalpet with Distinction, M.Phil. and Ph.D. in Commerce from Bharathiar University, Coimbatore, Tamilnadu. He is qualified NET conducted by UGC. He Secured One Copyright from Govt. of India. His area of interest is Accounting, Finance and Human Resource Management. He Produced One M.Phil. Scholar and he is guiding one Ph.D. Scholar. He as Published two books and also published 22 research articles in National and International Journals and presented eight papers in various Conferences and Seminars.