The Management Accountant - August 2024
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From the Editor’s Desk
President’s Communiqué
ICMAI CMA Snapshots
Down the Memory Lane
Digital Object Identifier (DOI) - Jan - 2024
Digital Object Identifier (DOI) - Feb - 2024
News from the Institute
Statutory Updates
08
10
19
102
104
105
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119
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Cover image source:
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PRESIDENT
CMA Bibhuti Bhushan Nayak
president@icmai.in
VICE PRESIDENT
CMA T C A Srinivasa Prasad
vicepresident@icmai.in
COUNCIL MEMBERS
CMA (Dr.) Ashish Prakash Thatte, CMA Ashwin G. Dalwadi, CMA Avijit Goswami,
CMA Chittaranjan Chattopadhyay, CMA Harshad Shamkant Deshpande,
CMA (Dr.) K Ch A V S N Murthy, CMA Manoj Kumar Anand, CMA Navneet Kumar Jain,
CMA Neeraj Dhananjay Joshi, CMA Rajendra Singh Bhati, CMA Suresh Rachappa Gunjalli,
CMA (Dr.) V. Murali, CMA Vinayaranjan P, Ms. Anita Shah Akella, Shri Jyoti Prakash Gadia,
Shri Inder Deep Singh Dhariwal, CS (Dr.) Shyam Agarwal, Shri Sushil Kumar, IAS (Retired).
Secretary
CMA Kaushik Banerjee
secy@icmai.in
Additional Secretary (Delhi Office) & Head Studies
CMA (Dr.) Debaprosanna Nandy
addlsecy.delhi@icmai.in, studies.director@icmai.in
Additional Secretary (Headquarters, Kolkata) & Head Membership
CMA Arup Sankar Bagchi
addlsecy.kolkata@icmai.in, membership.director@icmai.in
Director (Examination)
Dr. Sushil Kumar Pareek
exam.director@icmai.in
Director (Tax Research)
CMA Rajat Kumar Basu
trd.director@icmai.in
Director (PD & CPD)
CMA Nisha Dewan
pd.hod@icmai.in
Director (Technical)
CMA Tarun Kumar
technical.director@icmai.in
Director (Infrastructure)
CMA Kushal Sengupta
Infrastructure.director@icmai.in
Director (Admin-Delhi)
CMA Simarjeet Chadha
admin.director@icmai.in
Additional Director (Career Counselling and Placement)
CMA (Dr.) Sumita Chakraborty
career-counselling@icmai.in, placement.hod@icmai.in
Additional Director (Journal & Publications and Board of Advanced Studies &
Research)
CMA Sucharita Chakraborty
journal.hod@icmai.in
Additional Director (BFSI)
CMA Dibbendu Roy
bfsi.hod@icmai.in
Additional Director (Information Technology)
Mr. Ashish Tewari
it.hod@icmai.in
Additional Director (Internal Control)
CMA Indu Sharma
intcontrol.hod@icmai.in
Additional Director (Finance)
CMA Soma Banerjee
finance.hod@icmai.in
Joint Director (Legal)
Ms Vibhu Agarwal
legal.hod@icmai.in
Director (Discipline) & Joint Director (CAT)
CMA R. K. Jain
discipline.director@icmai.in, cat.hod@icmai.in
Joint Director (International Affairs)
CMA Yogender Pal Singh
intlaffairs.hod@icmai.in
Joint Director (PR Corporate & Public Relations)
Mr. Rahul Arya
pr.hod@icmai.in
...................................................................................................
DISCLAIMER -
= The Institute of Cost Accountants of India does not take responsibility for returning unsolicited
publication material. Unsolicited articles and transparencies are sent in at the owner’s risk and the
publisher accepts no liability for loss or damage.
= The views expressed by the authors are personal and do not necessarily represent the views of the
Institute and therefore should not be attributed to it.
= The Institute of Cost Accountants of India is not in any way responsible for the result of any action
taken on the basis of the articles and/or advertisements published in the Journal. The material in this
publication may not be reproduced, whether in part or in whole, without the consent of Editor, The
Institute of Cost Accountants of India. All disputes are subject to the exclusive jurisdiction of
competent courts and forums in Kolkata only.
THE GREEN BOTTOM LINE:
HOW COSTING STRATEGIES CAN
ENHANCE ESG VALUE
GREEN COSTING
⑧⑧
BUDGET HIGHLIGHTS 2024 - 2025
BUDGET 2024
⑧⑤
ENHANCING ECONOMIC EFFICIENCY
THROUGH COST AUDITS:
A COMPREHENSIVE ANALYSIS
COST AUDIT
⑨⓪
CYBER SECURITY
CYBER SECURITY
⑨③
IS ARTHASHASTRA A PRECURSOR OF
COMPETITION ECONOMICS?
ECONOMICS
⑨⑧
AI AND GENERATIVE AI -
A MULTIDIMENSIONAL STUDY FROM
CFOs’ PERSPECTIVES
DIGITAL TRANSFORMATION
⑦⑥
BANKING IN GIFT CITY
SUSTAINABILITY LEAF
⑦②
www.icmai.in
August 2024 - The Management Accountant
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