Designation: Assistant Professor Email: arjunakumarmaharana506@gmail.com Area: Finance and Accounting
Brief Profile
Mr. Arjuna Kumar Maharana is a passionate academician and researcher, currently working as an Assistant Professor at Birla Global University, Bhubaneswar. He has qualified UGC-NET/JRF and recently submitted his PhD thesis in the area of Corporate Tax Planning. With a specialisation in Accounting and Finance, Mr. Maharana has published more than 10 research papers, including several indexed in Scopus and Web of Science. He has been recognised with Best Paper Awards and actively contributes as a reviewer for reputed international journals. His research interests include tax planning, financial performance, ESG factors, and sustainability. He also serves as an Associate Editor for a peer-reviewed journal and has mentored numerous students and junior researchers. Mr. Maharana is known for his academic sincerity, research-driven approach, and commitment to advancing knowledge in commerce and management.
Educational Qualifications
PhD
Finance, School of Commerce, Gangadhar Meher University, Sambalpur
PhD Topic: “Tax Planning of Indian Corporate Assessees: A Comparative Study of Automotive and Steel Industries”
Master
M.Com Finance and Accounting, First Class First, S.C.S. Autonomous College, Puri (Utkal University)
Reviewer Certificate, Journal of Education, Society and Behavioural Science, 2024
INSC Young Researcher award, 2024.
Reviewer Acknowledgement on Website, MANTHAN: Journal of Commerce and Management, 2024
Reviewer Acknowledgement on Website, Thailand and the World Economy, 2023
Reviewer Acknowledgement on Website, VISION: Journal of Indian Taxation, 2024
Research Funding and Consulting- UGC JRF/SRF -2021-2025(June)
Research Funding and Consulting
UGC JRF/SRF -2021-2025(June)
Research Papers
Maharana, A. K., & Panda, P. (2024). Tax planning of corporate assessees: a bibliometric study and future research direction. International Journal of Accounting, Auditing and Performance Evaluation, 20(3-4), 452-466. (Scopus, ABDC C, ABS 2)
Maharana, A. K., & Panda, P. (2025). Exploring the Relationship Between Tax Planning and Firm Performance: A Meta- Analysis Approach. Thailand and the World Economy, 43(1), 106–116. (Scopus)
Maharana, A. K. (2023). Do Corporate Tax Reforms Contribute to Corporate Tax Revenue? Evidence from India. Journal of Commerce and Business Studies, 10(2), 84–90. (UGC CARE List I)
Bal, G. R., & Maharana, A. K. (2023). Can Equity Market Risk be Diversified with the Help of ESG Investment and Commodities? Global Business Review, 0(0).https://doi.org/10.1177/09721509231189573 (Scopus Q2, ABDC C, WoS, ABS-1)
Panda, P., Maharana, A. K., & Iqbal, S. A. (2021). Influence of Research Infrastructure, Teachers’ Motivation and Career Opportunity on Students’ Attitude towards Research. Orissa Journal of Commerce, 42(4), 106–118. (UGC CARE List I)
Sethy, B., Maharana, A. K., & Panda, P. (2023). Influence of company policy, agent behaviour and financial sufficiency on buying intention of life insurance policy holders. Thailand and the World Economy, 41(3). (Scopus)
Kewat, P.B., Panda, P. and Maharana, A.K. (2023) ‘Influence of direct marketing and conventional advertisement on buying behaviour of customers of electronic home appliances’, Int. J. Business and Emerging Markets, Vol. 15, No. 3, pp.287–306. (Scopus Q3, ABS 1)
Maharana, A. K., & Pal, S. (2023). Application of Bibliometric Analysis in the Study of Climate Change and Sustainable Development Practices. International Journal of Environment and Climate Change, 13(6), 361–368. https://doi.org/10.9734/IJECC/2023/v13i61835
Maharana, A. K., & Panda, P. (2023). Exploring the Landscape of Corporate Tax Reforms: A Comprehensive Bibliometric Analysis. VISION: Journal of Indian Taxation, 10(2), 71–86. https://doi.org/10.17492/jpi.vision.v10i2.1022305
Sharma, M. A., Sethy, B., Maharana, A. K., & Panda, P. (2024). Economic Insecurity of Sambalpuri Handloom Weavers: A Study. Orissa Journal of Commerce, 45(2), 30–37. (UGC CARE List I)
Reviewer Certificate, Journal of Education, Society and Behavioural Science, 2024
Reviewer Acknowledgement on Website, MANTHAN: Journal of Commerce and Management, 2024
Reviewer Acknowledgement on Website, Thailand and the World Economy, 2023
Reviewer Acknowledgement on Website, VISION: Journal of Indian Taxation, 2024
Associate editor, Journal of Business and Economic Dynamics
Associate editor, Odisha Journal of Commerce and Management
Conference Presentations
Presented a topic titled “Exploring the influence of research infrastructure and teachers, motivation on students’ attitude towards research when mediated by career opportunity” in the 41st Annual Conference of Orissa Commerce Association held on 24th and 25th October, 2021 at L.N. College, Jharsuguda
Presented a topic titled “Extensible Business Reporting Language: A Bibliometric Study” in the 44th All India Accounting Conference and International seminar on Accounting Education and Research held on 29th and 30th October, 2022 at Jiwaji University, Madhya Pradesh.
Presented a topic titled “Tax planning of corporate assessees: A Bibliometric Study and future research direction” in the 4th Rajagiri Conference on Economics and Finance jointly organised by Rajagiri Business School and Rajagiri College of Social Sciences (Autonomous), Kochi in association with University of Economics and Human Sciences in Warsaw, Poland on 28th and 29th November, 2022.
Presented a topic titled “Time-Frequency Relationship Between ESG Index, Equity and Commodities: Evidence from India Context” in the 9th Management Doctoral Colloquium held on 01st and 02nd February, 2023 at VGSOM, IIT Kharagpur, India
Presented a topic titled “Impact of tax planning on financial performance of Companies: A Study of the Indian Automotive industry” in the 45th All India Accounting Conference and International seminar on Accounting Education and Research held on 09th and 10th December, 2023 at University of Kerala, Thiruvananthapuram.
Presented a topic titled “Impact of financial decisions on tax planning: An analysis of the Indian Automotive industry” in the 46th All India Accounting Conference and International seminar on Accounting Education and Research held on 23rd and 24th November, 2024 at Science City, Kolkata.
Presented a topic entitled “Navigating the Indian Stock Market: The Influence of ESG Factors on Stock Prices and Sustainable Investment” in the International Conclave on Emerging Commerce and Management organized. It was organised by P. G. Department of Commerce, Government (Auto.) College, Rourkela in association with The Indian Econometric Society (TIES) on 4th and 5th July 2024.
Attended the Faculty Development Programme on “Structural Equation Modeling Using SmartPLS (3.3.7)” organised by Koach Scholar, New Delhi from 31 March – 4 April, 2022.
Attended an online Faculty Development Programme on “Qualitative to Mixed Method Research Analysis Using MAXQDA and Academic Writing” organised by Koach Scholar, New Delhi from 26 March to 30 March 2022.
Attended the Faculty Development programme on “Demystifying Literature Review Methods” organised by Koach Scholar, New Delhi from 6 May- 13 May, 2022.
Attended the E- workshop on Qualitative Research with Nvivo held on 9th and 10th July, 2022.
