1School of Management Studies, Vignan University, Vadlamudi, Guntur (Dist)-522213, Andhra Pradesh, India.
2Department of Commerce & Management Studies, Andhra University, Vishakapatmam-530003, Andhra Pradesh, India. E-mail id: profksrao@rediffmail.com
*Corresponding author Email id: katuri.phanikumar@gmail.com