I was very, very sorry to hear about Bala's passing. He was a friend, philosopher, and guide and always very positive and caring. As a scholar, he made significant contributions to accounting research. As an institution builder, he founded the prestigious Great Lakes Management Institute and taught thousands of students. His influence was deep as it was wide. You never forgot an interaction with him. Such was the magnetic nature of his personality.

We had a special bond and relationship. I have the fondest memories of my time with him and all he did for me. My last interaction with him was just a month ago. He was still thinking about what else he might do to serve others. He epitomized Rabindranath Tagore's words that service was joy. He was an inspiration to us all and will be deeply missed. May his soul rest in peace.

Dr. Srikant Datar