Mr. Sangamesh Ainapur is an Assistant Professor at Lingarajappa Engineering College, Bidar. He holds an MBA and has a strong academic foundation in commerce along with Chartered Accountancy (Inter). He is currently pursuing his Ph.D. He brings over 15 years of extensive professional experience, having worked in Chartered Accountant firms in Hyderabad and across various manufacturing and industrial sectors in finance and accounts roles. He has also contributed to academics by coaching CA aspirants at CPT and PE-II levels. In addition to his academic role, he is a practicing Tax Consultant, specializing in income tax, GST, and financial advisory services. He has published research articles in UGC-approved and Scopus-indexed journals. He has also presented research articles in national conferences and attended FDPs,. His academic interests include Operations Research, Accounting, Finance, and Costing, with a focus on applying analytical and financial expertise to practical business challenges.