Global Journal of Accounting & Management


About the Institute


 General Shivdev Singh Diwan Gurbachan Singh Khalsa College, Patiala is one of the renowned institutes of higher education in the state of Punjab. It has carved its niche in providing holistic education to students to enable them to confront myriad challenges in the various walks of life. The sustained effort of the institution is to "Strive for Perfection and Settle for Excellence". It is a matter of pride that the National Assessment and Accreditation Council, Bangalore acknowledging its merit and credibility has awarded the institution 'A' Grade in May 2015 after reaccreditation. The Institution was given the status of 'A College with Potential for Excellence' and Autonomous Status by U.G.C. New  Delhi in 2016. The Autonomous status ensures better academic performance of students by redesigning of courses according to their time relevance and usage of modern tools of education technology to strengthen creativity and learning skills among the students. 

The institute was founded in 1960 with the untiring efforts of Padam Shri Dr. Khushdeva Singh and Dr. Ganda Singh, the renowned historian who was also its first Principal.  The college was taken over by Shiromani Gurdwara Prabandhak Committee, Sri Amritsar, the apex body of the Sikhs in the year 1991. The college is continuously proliferating under the stewardship of SGPC Sri Amritsar. Prof. Kirpal Singh Ji Bandugar, the present President of the SGPC, Sri Amritsar, is a man dedicated to diligently working on his vision and mission for education. He is making unstinting efforts for the development of education and preservation of rich cultural heritage of Punjab in all the educational institutions under its management.

The institution has 20.5 acres of urban land at Badungar Road Patiala and 18.5 acres of land at village Dhablan. The campus is home to 6632 students and 211 faculty members and an efficient team of supporting staff. The Institute is reputed for its state of the modern infrastructure, well stocked library, advanced technology labs, science labs, smart classrooms, well equipped gymnasium, playgrounds and complete Wi-Fi campus.

Presently the institution is running programmes  in  Humanities, Science, Computer  Science, Agriculture,  Food Processing, Commerce and Management. The institution is sensitive to the need of innovative research, for this purpose it has setup a Campus for Research and Advance Studies at village Dhablan near Patiala. It is successfully running 17 Post Graduate and 29 Undergraduate courses. It is running innovative programs under the U.G.C. scheme. The college was selected by U.G.C. to run community college under which two programmes-Advanced Diploma in Green House Technology and Advanced in Auto Electrical and Electronics are being run effectively and efficiently. Khalsa College is one of the 47 institutions of India to have been selected by U.G.C. to establish 'Deen Dyal Upadhaya Kaushal Kendra' to develop skills of the students through  B.Voc. (Agriculture), B.Voc. (Automobile), B.Voc. (Food Processing & Engineering) and B.Voc. (Software Development) programmes. The institution is also successfully running Honours in B.Sc. Physics & Chemistry, Honours School of Mathematics and B.A. School of Honours in English. The college has also started M. Phil. in English & Punjabi, M.A. History, M.A. Psychology, M.A. Political Science and M.Sc. Statistics. 

The college in recent times has brought laurels in Academics, Sports and Cultural activities. The Department of Mathematics has been consistently achieving top positions in the university for the last 8 years. Similarly, students of M.Sc. Physics, M.Com, MBA (Global), MLD, B.Com. (Accounting & Finance) and B.Sc. CSM have got positions in the University merit list. In Sports the college has been champion at Inter-college level in Handball for the last 14 years and has won positions in Hockey, Cricket, Table-Tennis etc. Mandeep Kaur participated in World University Handball Championship and Prabhjot Kaur, an Archery Player represented India in World Cup in China and Columbia. Archery Player Prabhjot Singh won two Gold Medals at National level. In cultural activities for the past 8 years, the college has stood 1st among other competing colleges of the university and has won various positions in the zonal and Inter-zonal levels. NSS and NCC boast of a good strength of student enrollment and they are encouraged to participate enthusiastically in its activities. NCC Air Wing Cadet Damanjit Kaur participated in Republic Day Parade and got selected as All India Best Air Wing Cadet. Seven Cadets of NCC Army Wing got Gold Medal and Overall Trophy in Handball at National Games organized by Army Headquarters.

Objective and Scope Global Journal of Accounting and Management 

Global Journal of Accounting and Management is the half yearly refereed Journal. The journal aims to share innovative research ideas, practical experiences and to conduct scholarly debate in the development of accounting and management. The Journal is dedicated to publish high quality research papers providing meaningful insights into the subject area of Commerce and Management so as to provide solution to the challenges faced by the growing economies in current changing business scenario.

The journal aims to provide a forum for sharing the articles, case studies , researches and review papers using management research to encourage new ideas and perspectives in all the streams of Accounting and Management but also interdisciplinary working papers as well empirical studies and case studies. The aim of this issue is to provide a platform to share research interests with fellow academicians and industrialists for redefining the corporate strategies and business models in the turbulent global markets to attain business excellence.

Editorial Board


Prof. Kirpal Singh Badungar

President, SGPC, Sri Amritsar


Editor-in Chief

Dr. Dharminder Singh Ubha, Principal 

General Shivdev Singh Diwan Gurbachan Singh Khalsa College, Patiala

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Managing Editor

Dr. Jasleen Kaur, Professor and Head of School of Commerce and Management

General Shivdev Singh Diwan Gurbachan Singh Khalsa College, Patiala

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Associate Editor

Dr. Ravinderjit Singh, College Registrar and Finance Officer

General Shivdev Singh Diwan Gurbachan Singh Khalsa College, Patiala

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Asisant Editors

Ms. Amandeep Kaur Sidhu

General Shivdev Singh Diwan Gurbachan Singh Khalsa College, Patiala

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Ms. Ekta Rani

General Shivdev Singh Diwan Gurbachan Singh Khalsa College, Patiala

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Editor Advisory Board


Nageshwar Rao

Vice Chancellor,

U.P. Rajarshi Tandon

Open University, Allahabad

K.K. Uppal

U.B.S., Chandigarh

Prem Kumar

President Emeritus, PCMA

A.S. Chawla

Vice-Chancellor (VC), RIMT University

Satnam Singh


Craig Yarndley

Principal, de Lautours, Co, New Zealand

H.L. Verma

GJU, Hissar

J.S. Pasricha

Punjabi University, Patiala

S.K. Chadha

UBS, Chandigarh

G.S. Batra

SMS, Punjabi University, Patiala

Mahesh Joshi

RMIT, Australia

Ravinder Vinayak

MDU, Rohtak

Karamjit Singh

UBS, Chandigarh

Sanjit Sharma

UIAM, Chandigarh



Ethics Policy

Global Journal for Accounting and Management expect all prospective authors to maintain the ethics of research while submitting any manuscripts to the Journal.

All the submitted manuscripts will be subject to checks for plagiarism. This is in accordance with our commitment to the prevention of ethical misconduct, which we recognize to be a growing problem in academic and professional publications.

If plagiarism or misconduct is found, a very serious investigation with due care and attention will be carried out providing full support to the editor

The Global Journal of Accounting and Management reserves the right to request any and all information from the author concerning the creation of the work, to verify its originality.

The policy aims to provide advice for all the authors to maintain the scholarly integrity of the journal and its content, and to detail the ethical responsibilities of our editors and authors.


Instructions for the Authors:.

  • The paper/ article should be typed in MS-Word on a quarter or foolscap sized paper (A-4) in double space with 1.5 margin on the left size and 0.5  margin on the right side in the new Times  Roman Font in 12pt font size.
  • The cover page of the paper must contain (a) Title of the article (b) Name(s) of author(s) (c) e-mail and affiliation of author(s). (d) An abstract of the paper in 100-150 words including keywords and (e) acknowledgments, if any. The first page of the paper must also provide the title of the paper but it should not mention the name of the author.
  •  The paper/ article should not exceed 20 typed pages including graphs/table/ appendices .The tables and the figures should appear in the document near/after where they are referred in the text. The paper/article should end with the conclusion summarizing the findings of the paper.
  • All notes must be serially numbered and must be given at the end of the paper as notes.
  • References should be complete and in Harvard style. They should contain full bibliographical details and journal titles should not be abbreviated. For multiple citation in the same year use a,b,c immediately following the year of publication. References should be shown within the text by giving the author’s last name followed by comma and year of publication all in the round brackets, eg ( Shaah 1999). At the end of the article should be reference list in the alphabetical order as follow:

(a) For article: Bhattacharya, A.K., 2003, Corporate Reporting for Corporate Governance: An Introduction’, Decision, Vol.30, no.1,pp.1-32.

(b)  For Book: Chakraborty, S.K., 2005, the Management and Ethics Omnibus, Oxford, New Delhi.

(c) For chapter in edited book: Surname, Initials and year, “title”, editor’s surname, initials, title, publisher, place, pages.  

  • The first author of every published paper will be given two copies of the journal.
  • Every paper must be accompanied by a statement that the paper has not already been published nor submitted to any journal for publication. The paper should be original as it will be checked for plagiarism to maintain the ethics of research.
  • All the papers/articles should be sent to email id: This email address is being protected from spambots. You need JavaScript enabled to view it. .
  • Fully correspond and comply with the editor and publisher in any requests for source data, proof of authorship or originality in a timely manner, providing reasonable explanation for discrepancies or failures to disclose vital information.
  • Fully co-operate with any consequent investigations if the editor and/or publisher are dissatisfied with the evidence available or the explanations provided.
  • Expect transparency, efficiency and respect from the publisher and the editor during the submissions process.
  • Remain in good communication with both the publisher and the editor.


Review Policy

Manuscripts judged to be of potential interest to our readership are sent for formal review, typically to two or three reviewers, but sometimes more if special advice is needed (for example on statistics or a particular subject. The editors then make a decision based on the reviewers' advice, from among several possibilities:

  • Accept, with or without editorial revisions.
  • Invite the authors to revise their manuscript to address specific concerns before a final decision is reached.
  • Reject, but indicate to the authors that further work might justify a resubmission.
  • Reject outright, typically on grounds of specialist interest, lack of novelty, insufficient conceptual advance or major technical and/or interpretational problems.

Reviewers are welcome to recommend a particular course of action, but they should:

  • Adhere to Global Journal of Accounting and Management policy of confidential peer review of their journals. This includes, but is not restricted to, keeping their identity hidden from authors and not externally distributing any work that is passed to them.
  • Only accept invitations to review work that is relevant to their own expertise and specialty.
  • Review submitted work in a responsible, impartial and timely manner.
  • Report any suspected ethical misconduct as part of a thorough and honest review of the work.
  • Avoid the use of unnecessarily inflammatory or offensive language in their appraisal of the work.
  • Accept the commitment to review future versions of the work and provide 'follow up’ advice to the editor(s), if requested.
  • Seek advice from the editor if anything is unclear at the time of invitation.
  • Remain in good communication with both the publisher and the editor.



  Note: All the papers/articles should be sent in electronic form to-

The Managing Editor

Global Journal of Accounting and Management

General Shivdev Singh Diwan Gurbachan Singh Khalsa College, Badungar Road

Patiala- 147001 (Punjab), INDIA

Tel. +91 (175)2215835, /fax +91 (175)-223904

Mobile: +91- 9781802661

e-mail:- This email address is being protected from spambots. You need JavaScript enabled to view it.