School of Management Sciences

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Dr. Sowmya G. S.

Sowmya G. S.

Email
sowmya.gs@chanakyaversity.edu.in
Designation(s)/Unit
Assistant Professor, School of Management Sciences, and Program Lead – B.Com
Areas of Expertise
Accounting, Corporate Finance, Taxation, Statistics

Research Quest

The drive to make business a force for positive change has always inspired my academic journey. I am deeply interested in understanding how financial and accounting decisions can help organizations balance profitability with responsibility. My focus lies in exploring how sustainability can become a core part of business strategy—guiding the way companies invest, report, and grow. By connecting financial performance with social and environmental goals, I aim to study how businesses can create long-lasting value for both shareholders and society.

Finance, in my view, is not just about numbers—it is about purpose and direction. I enjoy studying how sustainable finance and transparent accounting practices can build stronger, more ethical organizations. My work looks at how businesses can integrate sustainability in decision-making, manage risks more consciously, and enhance trust through open reporting. I believe that every financial choice carries the potential to drive meaningful change when guided by integrity and accountability.

Alongside these broad interests, I am particularly intrigued by corporate divestitures. I see divestitures as strategic moments that allow companies to refocus their direction, shed non-core areas, and align with sustainable growth goals. Through my research, I seek to combine insights from corporate finance, accounting, and sustainability practices to help businesses redefine success.

Academic Bio

Sowmya G S has taught at Chanakya University’s School of Management Sciences since 2024. She has over 15 years of experience in academia. She holds a Doctorate degree in Commerce from Tumkur University, Tumakuru. She has presented more than 20 papers at various National and International conferences and published over 15 papers in peer-reviewed and UGC-approved journals.

She has experience in teaching at pre-university, graduate, and post-graduate levels. Accounting and Taxation are her areas of specialization. Finance, Statistics, and Operations Research are her areas of passion. Throughout her career, she has taught a variety of courses in commerce and management including Financial Management, International Financial Management, SAPM, Cost & Management Accounting, Direct Taxation, Corporate Taxation, GST, Financial Modelling for Business etc.

In addition to her academic pursuits, Sowmya is a skilled Calligraphist, a Certified Handwriting Analyst, and an entrepreneur who switched her hobbies into a business. Under her brand ‘Srilakshmi Creations,’ she offers a diverse range of Homemade Food Products and a variety of custom-made handmade jewellery.

Educational Qualification

Ph.D., 2023, Tumkur University

Inter - ICWAI, 2017, Institute of Cost Accountants of India

MBA, 2012, Annamalai University

UGC NET – Commerce, 2011

M.Com, 2010, Govt. Ramnarayan College of Commerce and Management, Banglore Univeristy

Publications

  1. H. K. Sathisha, G. S. Sowmya, and K. Sushma, “Integrating Sustainability Goals into Cost Management: Achieving Profitability and Operational Efficiency,” The Management Accountant, Institute of Cost Accountants of India, pp. 33–39, Oct. 2025, ISSN 0972‑3528
  2. Y. D. Patil, S. Patil, M. Ahirrao, N. Gangola, S. Patil, and G. S. Sowmya, “Thriving While Achieving,” AIMS Journal of Management, vol. 11, no. 1, pp. 254–265, July 2025. ISSN: 2395-6852.
  3. G. S. Sowmya and G. S. Reddy, “Spin-off Strategy and Shareholder Value Creation: Evidence from Indian Corporates,” PJMTR: Pratibha Journal of Management and Technology Research, vol. 14, no. 2, pp. 45–52, July-Dec. 2024. ISSN: 2229-5275.
  4. H. K. Sathisha, G. S. Sowmya, and H. K. Hemanth Kumar, “Unleashing the Potential of Artificial Intelligence in Education: Implications for Teaching and Learning Results,” ICMAI Research Bulletin, vol. 49, no. IV, pp. 138‑150, Jan. 2024, ISSN 2230‑9241, https://doi.org/10.33516/rb.v49i4.140-150p
  5. H. K. Sathisha and G. S. Sowmya, “Detecting Financial Fraud in the Digital Age: The AI and ML Revolution,” International Journal for Multidisciplinary Research, vol. 5, no. 5, pp. 1–12, Sept.–Oct. 2023. E-ISSN: 2582-2160.
  6. R. G. Katoti, H. K. Sathisha, and G. S. Sowmya, “Lessons from the Past for Creating a Strong Future,” International Journal of Creative Research Thoughts, vol. 11, no. 1, pp. a898–a902, Jan. 2023. ISSN: 2320-2882.
  7. G. S. Sowmya and G. S. Reddy, “Impact of Spin-Off on Financial Performance – A Case Study of Transport Corporation of India Ltd,” Vidyabharati International Interdisciplinary Research Journal, vol. 13, no. 1, pp. 110–117, Sept. 2021. ISSN: 2319-4979.
  8. H. K. Sathisha and G. S. Sowmya, “Gold as a Tactical Long-Term Strategic Asset,” International Journal of Research, vol. IX, no. III, pp. 133–146, Mar. 2020. ISSN: 2236-6124.
  9. H. K. Sathisha and G. S. Sowmya, “Effect of Spin-off on Shareholders’ Wealth – A Case of Arvind Ltd.,” International Journal of Creative Research Thoughts, vol. 8, no. 3, pp. 2081–2085, Mar. 2020. ISSN: 2320-2882.
  10. G. S. Sowmya and G. S. Reddy, “Wealth Effects and Operating Performance of Spin-offs: Indian Evidence,” in Paradigm Shift in Global Business Practices and Socio Economic Development, Proc. Int. Conf., Vishisht School of Management, Indore, India, 14 Dec. 2019. ISBN: 978-93-88996-21-1
  11. G. S. Sowmya and G. S. Reddy, “Spin-off as a Managerial Strategy for Shareholders Value Creation – A Case Study of Arvind Ltd,” in Managerial Strategies for Technological Transformations in 21st Century, Proc. Int. Conf., MIMT College of Management, Greater Noida, UP, India, 9 Feb. 2019. ISBN: 978-93-86789-83-9
  12. G. S. Sowmya and K. V. Chaitra, “Cash to Cashless – Transition Impact: A Study with Special Reference to South Bengaluru,” International Journal of Engineering and Management Research, Special Issue, pp. 286–293, Apr. 2018. ISSN: 2249-2585 (Online), 2249-8672 (Print).
  13. H. K. Sathisha and G. S. Sowmya, “Artificial Intelligence in Financial Services,” International Journal of Engineering and Management Research, Special Issue, pp. 209–216, Apr. 2018. ISSN: 2249-2585 (Online), 2249-8672 (Print).
  14. G. S. Sowmya and K. Sushma, “Cashless India – A Way Forward,” in Managing Evolving Trends of Indian Economy – A New Outlook, Proc. National Conf., Dept. of Studies and Research in Commerce, Tumkur University, Tumkur, Nov. 2017. ISBN: 978-81-935319-2-1
  15. H. K. Sathisha and G. S. Sowmya, “Wilful defaulters in the Indian banking system,” International Journal of Commerce and Management Research, vol. 2, no. 7, pp. 26–29, Jul. 2016, ISSN 2455-1627.
  16. H. K. Sathisha, G. S. Sowmya, and K. Sushma, “Desired contribution: impact of pension fund managers’ performance on risk and return,” International Journal of Research in Commerce & Management, vol. 4, no. 12, pp. 76–86, Dec. 2013, ISSN 0976-2183.
  17. H. K. Sathisha and G. S. Sowmya, “Crisis in the Classroom: The Recession’s Impact on MBA Curriculum – Think Beyond,” in Business Education: Present and Future, MLA Academy of Higher Learning, Bengaluru, India, pp. 173–176, 2012. ISBN: 978-93-5051-697-3

Honours, Memberships, Special Trainings and Certifications

  • Life Member, Indian Commerce Association
  • Life Member, Indian Accounting Association

Additional Information

  • Certified Handwriting Analyst
  • Calligraphist
  • Entrepreneur

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