Dr. G.L. Dave obtained his M.Com. in 1969 and his Ph.D. in Commerce from University of Jodhpur. He is associate Professor in Department of Accounting, Faculty of Commerce and Management Studies, JNV University, Jodhpur, India. He has published a number of articles in reputed national and International research journals and served as Member/Convener/Chairman of various Boards of Studies, Examination Committees. He has also been Resource Person/Rapporteur/Chairman of various conferences, Seminars, Symposia and Workshops conducted at various Centres of learning. He has published five books, Financial Management in Public Enterprises, Elements of Finance, Company Accounts, Degree Accountancy. During his 25 years of teaching experience his areas of specialisation and interest remain Accounting, Financial Management, Public Enterprises, Cost Accounting, Taxation, He has completed two U.G.C. projects. He is at present Executive Member of the Indian Commerce Association (1993-1995). He is Vice-Chairman of Indian accounting Association (Jodhpur branch). He has also worked as Proctor in the University of Jodhpur. He is Counsellor at Indira Gandhi National Open University, and at Kota Open University.