The Management Accountant - March 2024
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From the Editor’s Desk
President's Communique
Chairman’s Communiqué
(Journal & Publications Committee)
ICMAI-CMA Snapshots
Digital Object Identifier (DOI) -
July - 2023
Down the Memory Lane
News from the Institute
Statutory Updates
Guidelines for Members under
Continuous Professional Education
(CPE) 2024
Advisory for Renewal of
Certificate of Practice for 2024-25
06
08
13
16
97
98
100
112
114
120
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THIRD PARTY RISK MANAGEMENT:
A PERSPECTIVE
IS ENVIRONMENTAL REPORTING PRACTICES
AFFECTING INVESTORS PERCEPTION?
AN ECONOMETRIC ANALYSIS
RISK MANAGEMENT
⑦⑧
FUTURE OF THE
"MANAGEMENT ACCOUNTANT CAREER"
MANAGEMENT ACCOUNTANT
⑦⑤
FORENSIC ACCOUNTING EDUCATION:
CHALLENGES, BENEFITS AND PEDAGOGICAL
APPROACHES
FORENSIC ACCOUNTING
⑧②
⑧⑦
SUSTAINABLE ECO-TOURISM AND LOCAL COMMUNITY
DEVELOPMENT: AN EMPIRICAL STUDY BASED ON
CHILAPATA FOREST AND JALDAPARA NATIONAL
PARK, ALIPURDUAR, WEST BENGAL
CASE STUDY
⑨②
ENVIRONMENTAL REPORTING
PRESIDENT
CMA Ashwin G. Dalwadi
president@icmai.in
VICE PRESIDENT
CMA Bibhuti Bhushan Nayak
vicepresident@icmai.in
COUNCIL MEMBERS
CMA (Dr.) Ashish Prakash Thatte, 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 T C A Srinivasa Prasad, 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
Senior Director (Studies, HR & Admin Kolkata)
CMA (Dr.) Debaprosanna Nandy
studies.director@icmai.in
Senior Director (Membership)
CMA Arup Sankar Bagchi
membership.director@icmai.in
Director (Examination)
Dr. Sushil Kumar Pareek
exam.director@icmai.in
Director (Finance)
CMA Arnab Chakraborty
finance.director@icmai.in
Additional Director (PR Corporate, Public Relation & Admin-Delhi)
Dr. Giri Ketharaj
admin.hod@icmai.in, pr.hod@icmai.in
Additional Director (Tax Research)
CMA Rajat Kumar Basu
trd.hod@icmai.in
Additional Director (Career Counselling and Placement)
CMA (Dr.) Sumita Chakraborty
career-counselling@icmai.in
Additional Director (PD & CPD)
CMA Nisha Dewan
pd.hod@icmai.in
Additional Director (Technical)
CMA Tarun Kumar
technical.addldir1@icmai.in
Additional Director (Infrastructure)
CMA Kushal Sengupta
Infrastructure.hod@icmai.in
Director (Discipline) & Additional Director
CMA Rajendra Bose
discipline.director@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
Joint Director (Information Technology)
Mr. Ashish Tewari
it.hod@icmai.in
Joint Director (Internal Control)
CMA Indu Sharma
intcontrol.hod@icmai.in
Joint Director (Legal)
Ms Vibhu Agarwal
legal.hod@icmai.in
Joint Director (CAT)
CMA R. K. Jain
cat.hod@icmai.in
Joint Director (International Affairs)
CMA Yogender Pal Singh
intlaffairs.hod@icmai.in
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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.
BEYOND TRADITIONAL COST REPORTING -
A WAKEUP CALL FOR CMAs IN EMPLOYMENT
METAMORPHOSIS OF COST REPORTING
⑦⓪
⑥②
AI AND GENERATIVE AI -
FUTURISM, NEW FRONTIERS OF
DEVELOPMENT AND ADVERSITIES
DIGITAL TRANSFORMATION
www.icmai.in
March 2024 - The Management Accountant
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