The Management Accountant - September 2024
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www.icmai.in
September 2024 - The Management Accountant
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ICMAI
The Institute of Cost Accountants of India
(Statutory body under an Act of Parliament)
www.icmai.in
The Management Accountant, official organ of
The Institute of Cost Accountants of India, established in
1944 (founder member of IFAC, SAFA and CAPA)
Printed and Published by
CMA Kaushik Banerjee on behalf of The Institute of Cost
Accountants of India, 12, Sudder Street, P. S. New Market,
Dist: Kolkata, West Bengal - 700 016 and printed at – Spenta
Multimedia Pvt. Ltd., Plot 15, 16 & 21/1 Village – Chikhloli,
Morivali, MIDC, Ambernath (West), Dist: Thane – 421505 and
published at – The Institute of Cost Accountants of India, 12,
Sudder Street, P. S. New Market, Dist: Kolkata, West Bengal
- 700 016.
Editor – CMA Sucharita Chakraborty on behalf of The
Institute of Cost Accountants of India, 12, Sudder Street,
P. S. New Market, Dist: Kolkata, West Bengal - 700 016.
ENQUIRY
Articles/Publications/News/Contents/Letters/Book
Review/Enlistment
editor@icmai.in
Non-Receipt/Complementary Copies/Grievances
journal@icmai.in
Subscription/Renewal/Restoration
subscription@icmai.in
EDITORIAL OFFICE
CMA Bhawan, 4th Floor, 84, Harish Mukherjee Road,
Kolkata - 700 025
Tel: +91 33 2454-0086/0087/0184/0063
The Management Accountant technical data
Periodicity
: Monthly
Language
: English
Overall Size
: 26.5 cm x 19.6 cm
Subscription
Inland: `1,000 p.a or `100 for a single copy
Overseas: US$ 150 by airmail
Concessional subscription rates for registered students of
the Institute: `300 p.a or `30 for a single copy
The Management Accountant Journal is Indexed and
Listed at:
Index Copernicus and J-gate
Global Impact and Quality factor (2015):0.563
We have expanded our Readership from 1 to 94 Countries
Afghanistan, Algeria, Argentina, Australia, Azerbaijan,
Bahrain, Bangladesh, Belgium, Benin, Botswana, Brazil,
British Indian Ocean Territory, Bulgaria, Cambodia,
Cameroon, Canada, Chile, China, Colombia, Croatia,
Czech Republic, Djibouti, Egypt, France, Gambia, Germany,
Ghana, Great Britain, Greece, Honduras, Hong Kong,
Hungary, Iceland, India, Indonesia, Iraq, Ireland, Italy,
Jamaica, Japan, Jordan, Kazakhstan, Kenya, Kuwait,
Lebanon, Liberia, Lithuania, Malawi, Malaysia, Mauritius,
Mexico, Morocco, Myanmar, Namibia, Nepal, Netherlands,
New Zealand, Nigeria, Oman, Pakistan, Papua New
Guinea, Paraguay, Peru, Philippines, Poland, Portugal,
Qatar, Romania, Russia, Rwanda, Saudi Arabia, Serbia,
Seychelles, Singapore, Slovakia, Slovenia, South Africa,
Spain, Sri Lanka, Suriname, Sweden, Switzerland, Syria,
Taiwan, Tanzania, Thailand, Turkey, Uganda, Ukraine,
United Arab Emirates, United Kingdom, United States of
America, Vietnam, Zaire, Zimbabwe.
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THE INSTITUTE OF COST ACCOUNTANTS OF INDIA
(erstwhile The Institute of Cost and Works Accountants of
India) was established in 1944 as a registered company
under the Companies Act with the objects of promoting,
regulating and developing the profession of Cost
Accountancy.
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On 28 May 1959, the Institute was established by a
special Act of Parliament, namely, the Cost and Works
Accountants Act 1959 as a statutory professional body for
the regulation of the profession of Cost & Management
Accountancy.
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It has since been continously contributing to the growth
of the industrial and economic climate of the country.
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The Institute of Cost Accountants of India is the only
recognized statutory professional organisation and
licensing body in India specialising exclusively in Cost &
Management Accountancy.
VISION STATEMENT
“The Institute of Cost Accountants of India would be the
preferred source of resources and professionals for the
financial leadership of enterprises globally.”
MISSION STATEMENT
“The CMA Professionals would ethically drive enterprises
globally by creating value to stakeholders in the socio-
economic context through competencies drawn
from the integration of strategy, management and
accounting.”
IDEALS THE INSTITUTE STANDS FOR
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to develop the Cost and Management Accountancy
Profession
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to develop the body of members and properly equip
them for functions
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to ensure sound professional ethics
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to keep abreast of new developments
Headquarters:
CMA Bhawan, 12 Sudder Street, Kolkata - 700016
Delhi Office:
CMA Bhawan, 3, Institutional Area, Lodhi Road
New Delhi - 110003
Behind every successful business decision,
there is always a CMA
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