Dr. Abhaya Kumar Panda (Born in 1954) M.Com., MBA, Ph.D. is now working as the Director, Balasore College of Engineering and Technology, Balasore, Odisha.  He did his M.Com. from Utkal University, Odisha in 1975 and Ph.D. in 2001. He joined Odisa Education Services (College Branch) as Faculty Member in Commerce in 1976.  Dr. Panda authored thirteen books and published more than 80 research articles in various national and international journals of repute. He has more than 36 years of teaching experience both at undergraduate and postgraduate level.  Seventeen Scholars have already awarded Ph.D. under his guidance and six more are still working. Apart from this, Dr. Panda worked  as Principal, Fakir Mohan Autonomous College, as Controller of Examinations and officiated as the Register of University (2002-2006) with distinction in Fakir Mohan University, Odisha.  Dr. Panda is the life member of Odisha Commerce Association, Indian Commerce Association and Indian Accounting.