Dr Hariharan was an interactive instructor, throughout my studies in Botho University, Botswana. I can say without doubt that Dr was one one of the few lectures that inspired me thoroughly. I would like to take this time on behalf of my fellow graduates and friends to formally appreciate the guidance, inspirations, as well as technical insights on accounting profession. Through his publications and books Dr Hariharan was not just a lecturer, he was on of the distinctive figure in our Institution and Country as a whole. I can never thank him enough on my personal career development as an aspiring accountant and towards reaching my personal goals. Today I am able to practice accounting and secretariat Certified by BICA, all thanx to Dr Hariharan I wish you nothing less than prosperity on your future endeavors TEBO KATANE Ex-Student Botho University Botswana