JAFAR SADEGH FEYZI*; SAEID JABBARZADEH KANGARLOUEI**; BEHZAD SOLEYMANI***; MORTEZA MOTAVASSEL**** *Department of Management, Urmia Branch, Islamic Azad University, Urmia, Iran. **Department of Accounting, Urmia Branch, Islamic Azad University, Urmia, Iran. ***Department of Accounting, Urmia Branch, Islamic Azad University, Urmia, Iran. ****Department of Accounting, West Azarbyjan Science and Research Branch, Islamic Azad University, Iran.

HARSH KUMAR* *Research Scholar, Birla Institute of Management Technology (BIMTECH), Greater Noida. Ex Assistant VP, Cluster Head, Banking Operations, Yes Bank Ltd., India.

DEEPIKA*; DR. IMAL ANJUM** *Research Scholar, PTU, Jalandhar. **Professor & HOD, IET RIMT, Mandi Gobindgarh.

DR. SHIVAJI BORHADE* *Associate Professor, Bharati Vidyapeeth University, Yashwantrao Mohite College, Pune, Maharashtra, India

PROF. B K RAGHAVAN* *Principal, East West College of Management, Bangalore. Research Scholar, Vinayaka Missions University, Salem.

PROF. R. N. SWAIN*; DR. B .CHANDRA MOHAN PATNAIK** *Professor, KIIT School of Management, Bhubaneswar, Odisha. **Associate Professor, School of Management, KIIT University, Bhubaneswar, Odisha.

DR. YASHPAL TANEJA* *GGDSD College, Chandigarh, India.