Dr. M. Abdul Rahuman is an Assistant Professor in the Department of Commerce at Sadakathullah Appa College (Autonomous), affiliated with Manonmaniam Sundaranar University, Tirunelveli, India. He holds M.Com., M.B.A., M.Phil., M.Sc. (Psychology), B.Ed., S.E.T., and Ph.D. degrees. With 15 years of teaching experience, his research spans Banking and Finance, Entrepreneurial Development, Human Resource Management, Marketing, and Accounting and Taxation. He has published 50 research articles in UGC Care, Web of Science, ISSN, and ISBN indexed journals and books. He actively contributes to academia through ORCID, ResearchGate, Google Scholar, Publons, SSRN, and Academia platforms.