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The Management Accountant - February 2024

The pioneering Journal of the Institute, “The Management Accountant” has been published since January 1966. It is being published regularly keeping in mind the needs of the Cost and Management Accountants (CMA) and provides wide knowledge on the recent developments and changes in the global, national, financial and economic scenario. The rich contents in the Journal keep informed the readers of sound professional ethics and keep them abreast of new developments.

Institute Motto

असतोमा स�गमय

तमसोमा �यो�त� ् गमय

म�योमा�मत� गमय

ॐ �ा��त �ा��त �ा��त�

From ignorance, lead me to truth

From darkness, lead me to light

From death, lead me to immortality

Peace, Peace, Peace

Headquarters

CMA Bhawan, 12 Sudder Street

Kolkata - 700016

Delhi Office

CMA Bhawan, 3 Ins�tu�onal Area

Lodhi Road, New Delhi - 110003

Behind every successful business decision, there is always a CMA

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.

Chairman, Journal & Publications Committee -

CMA (Dr.) K Ch A V S N Murthy

ENQUIRY

Ø Ar�cles/Publica�ons/News/Contents/Le�ers/Book

Review/Enlistment

editor@icmai.in

Ø Non-Receipt/Complementary Copies/Grievances

journal@icmai.in

Ø Subscrip�on/Renewal/Restora�on

subscrip�on@icmai.in

EDITORIAL OFFICE

th

CMA Bhawan, 4 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

Subscrip�on

Inland: `1,000 p.a or `100 for a single copy

Overseas: US$ 150 by airmail

Concessional subscrip�on rates for registered students of the

Ins�tute: `300 p.a or `30 for a single copy

The Management Accountant Journal is Enlisted in:

‘UGC-CARE REFERENCE LIST OF QUALITY JOURNALS’

The Management Accountant Journal is Indexed and Listed at:

Ÿ Index Copernicus and J-gate

Ÿ 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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www.icmai.in

February 2024 - The Management Accountant

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