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Accountant's Browser - May 2010 - June 2010
PROFESSIONAL NEWS & VIEWS PUBLISHED ELSEWHERE
Index of some useful articles taken from Periodicals/Newspapers received during May - June 2010 for the reference of Faculty/Students & Members of the Institute.
PERIODICALS
1. ACCOUNTING

Changes on tap for compilation & review standards by Carolyn H. Mcnarney etc. Journal of Accountancy, May 2010, pp.32-36.

Determinants of corporate financial disclosure in an unregulated environment : evidence from the early 20th century by Wouter Van Overfelt Van Overfelt, Marc Deloof & Ann Vanstraelen. European Accounting Review, Vol.19/1, 2010, pp. 7-34.

Employees, non-financial reports & institutional arrangements: A study of Accounts in the workplace by Thomas Rise Johansen. European Accounting Review, Vol.19/1, 2010, pp.97-130.

IFRSs adoption in India: A review of regulatory & Accounting issues by T.P. Ghosh. pp. Chartered Secretary, Jan. 2010, pp. 17-26.

Rule the World : How committed is the us to a global set of Accounting Standards ? by Nick Huber. Accountancy, May 2010, pp.25-26.

Sustainability Reporting around the globe by Rajkumar S. Adukia. Chartered Secretary, April 2010, pp.526-528.

Transparency & Reporting by Jayne Mammat. Accountancy SA, May 2010.

Yes Minister ? Opportunities a bound for trainee Accountants to rise through the Public sector ranks by Sonia Kenson. Accountancy, May 2010, pp. 60-61.


2. AUDITING

AB Technical Audit Standards: embracing ISAs by Stuart Hartley. Accounting & Business, May 2010, pp.60-62.

Beyond compliance: the value of SOX by Marianne Bradford. Strategic Finance, May 2010, pp.48-53.

Countdown to XBRL by Santhie Goundar . Accountancy, May 2010, pp.22- 23.

Fraud deterrence: a thought leadership issue by Werner Bouwer. Accountancy SA, May 2010, pp.12-13.

Fraud due diligence by Isaiah Nyathi. Accountancy SA, May 2010, pp.17.

Is your Audit committee doing its job ? by Christine Contessotto. Intheblack, June 2010, pp.54.

New GAAP for multiple deliverables by Gerald P. Weinstein. Journal of Accountancy, June 2010, pp.30-35.

Put more pressure on supervisors, says KPMG’s Fraud Barometer by Gary Gill. Intheblack, May 2010, pp.48-49.

Secretarial Audit – An effective tool for efficient corporate compliance Management by K.R. Chandratre. Chartered Secretary, April 2010, pp.501- 505.

What’s your Fraud IQ ? by Andi Mcneal. Journal of Accountancy, May 2010, pp. 50-52.

XBRL – The Harbinger of Transparency in financial reporting by D. M. V. Murugavel. Chartered Secretary, Jan. 2010, pp.34-38.


3. ECONOMICS

Analysis of managerial competencies of bank branch managers in India: A study of private & public sector banks by Shikha N. Khera & R.K. Mittal. Management & Change, Vol. 13/1, 2009, pp.31-44

Application of multi-criteria satisfaction analysis (MUSA) for evaluating microfinance services in a Meghalaya district by B.K. Barooah. Management & Change, Vol. 13/1, 2009, pp. 63-84.

Financial sector reforms: realities & myths by R.H. Patil. Eco. & Pol. Weekly, May 8, 2010, pp.48-61.

Global downturn & cross-Border trade: Some theoretical & policy perspectives by Mihir Rakshit. Eco. & Pol. Weekly, May 1, 2010, pp.43-56.

The IMF on capital controls by C.P. Chandrasekhar. Eco. & Pol. Weekly, May 15, 2010, pp.10-11.

India & the global financial crisis: Transcending from recovery to growth by Duvvuri Subbarao. RBI Bulletin, May 2010, pp.1051-1059.

Integration of India’s Economy with the world by Shantanu Krishna. Fortune Journal of International Management, July – Dec. 2009, pp.77- 104.

Non performing assets – Management in Banking sector by Namita Rajput. Fortune Journal of International Management, July – Dec. 2009, pp.105-135.

A Sub-prime crisis morphed the world Economy into a major financial crisis by Sambhav Sogani. Company Law Journal, Vol.2, 2010, pp.68-73.


4. EDUCATION

Alternate system of student evaluation in higher education by M.S. Dhankhar. University News, April 19-25, 2010, pp.1-3+12.

Challenges in the pathways of effective implementation of inclusive Education: The Indian perspective by Alok Gardia & Jitendra Kumar. University News, May 24-30, 2010, pp.18-23.

Digital-portfolio construction towards ensuring quality education by K. Chellamani. University News, May 10-16, 2010, pp.16-19.



Examination system in India: perception of stakeholders by Anita Pathania & K.S. Pathania. University News, May 03-09, 2010, pp. 8-11+20.

Financial support to students by UGC to pursue higher studies & research by Shakeel Ahmad. University News, May 03-09, 2010, pp.12-16.

Indicators for evaluation of schemes/programmes by Gouri Srivastava. University News, May 17-23, 2010, pp.16-18.

Managing future libraries in the knowledge based society: Issues & concerns by Sunil Kumar. University News, April 19-25, 2010, pp.4-6.

Right to Education: Lessons from Trinidad & Tobago by Peggy Mohan. Eco. & Pol. Weekly, May 29, 2010, pp.22-23.

A Study of Knowledge Management among faculty members at MIT Pune by Vishwas Wadekar. & Aparna Dighe. Lingaya’s Journal of Professional Studies, Jan.-June 2010, pp.47-52.


5. INVESTMENT

Beating the odds when you launch a new venture by Clark G. Gilbert & Matthew J. Eyring. Harvard Business Review, May 2010, pp.93-98.

Convergence of Financial Market regulation – The inevitable by V. R. Narasimhan. Chartered Secretary, May 2010, pp.617-620.

Deregulation & the stakeholder model by Eva Jansson. Corporate Goverance, Vol.10/2, 2010, pp.129-139.

Does Valuation model choice affect target price Accuracy ? by E.G. Demirakos, N.C. Strong & Martin Walker. European Accounting Review, Vol.19/1, 2010, pp.35-72.

Financial Valuation –US v. India – professional standing, methodologies & judicial acceptance – An analysis by Santanu K. Ganguli. Chartered Secretary, March 2010, pp.352-358.

Foreign institutional investors & macroeconomic variables in India: A study of causal relation by B.S. Bodla & Ashish Kumar. Paradigm July –Dec. 2009, pp. 80-87.

Patterns of corporate ownership: evidence from BSE -200 Index companies by Parmjit Kaur & Suveera Gill. Paradigm July –Dec. 2009, pp. 43-49.

Real estate Investment trusts in the United Kingdom by N. Fritsch, John Prebble & R. Prebble. Bulletin for International Taxation, May 2010, pp.259-270.

Shareholder’s guide: Recipe for good corporate governance by Suhita Mukhopadhyay. Chartered Secretary, May 2010, pp.624-633.


6. LAW

CLB prevents abuse of Shareholder’s right under section 284 of the Companies Act, 1956 by Naresh Kumar. Chartered Secretary, June 2010, pp.787-788.

Companies Bill, 2009 – Act before it becomes an Act by S. Chandrasekaran. Chartered Secretary, June 2010, pp.779-782.

Corporate Governance norms for listed Indian companies – Have they changed corporates ? by Dilip Kumar Sen. Chartered Secretary, May 2010, pp.634-637.

Independent Directors in the Companies Bill, 2009 by J.P. Singh. Chartered Secretary, April 2010, pp. 489-492+513.


7. MANAGEMENT

Building a company without borders by Bart Becht. Harvard Business Review, April 2010, pp.103-106.

Corporate social responsibility: a strategy for sustainable business success. An analysis of 20 selected British companies by Martin Samy etc. Corporate Governance, Vol.10/2, pp.203-217.

Cost & strategic Management for growth of SME sector by Nachiket M. Vechalekar. The Management Accountant, May 2010, pp.358-364+369.

Employee involvement: A new blueprint for success by Cameron Kauffman. Journal of Accountancy, May 2010, pp.46-49.

Ethical Governance – Changing scenario by Joffy George Chalakkal. Chartered Secretary, March 2010, pp.359-362+366.

Exercising corporate governance at the annual general meeting by Nicholas Apostolides. Corporate Governance, Vol.10/2, 2010, pp.140-149.

Impact of work isolation on performance in information technology area an empirical examination by Atul Gupta etc. DIAS Technology Review, April-Sep. 2009, pp.41-47.

The Influence of downsizing on market orientation & Financial performance by Rex Mcglure. DIAS Technology Review, April-Sep. 2009, pp.16-27.

Integrated risk Management framework for Indian MSMEs by Ashish Varma & Ishika Varma. The Management Accountant, May 2010, pp.354- 355.

The periodic review of performance indicators: An empirical investigation of the dynamism of performance Measurement systems by Jean-Francois Henri. European Accounting Review, Vol.19/1, 2010, pp.73-96.

Recent Govt. guidelines for Corporate Governance – a critical analysis by Lalit Jain. Chartered Secretary, May 2010, pp. 621-623.

Strategic Cost Management for MSME by R. Veeraraghavan. The Management Accountant, May 2010, pp.375-378.

Test your knowledge of professional ethics by Jason Evans. Journal of Accountancy, June 2010, pp.36-38.

Using digital asset Management as a strategic tool for consistent branding implications & possibilities by P.Raj Devasagayam & Matthew Gonnering. DIAS Technology Review, April-Sep. 2009, pp.35-40.

Working capital Management: A comparative study of different ownerships by Viqar Ali Baig. Management & Change, Vol.13/1, 2009, pp.85-130.


8. TAXATION & FINANCE

Budget 2010 – Impact on personal finance by Sachin Vasudeva. Financial Planning Journal, April 2010, pp.44-47.

International Taxation by Mayur B. Nayak etc. BCAJ, May 2010, pp. 63-68.

     
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