1. Accountancy

• Accounting for carbon offsets: Robust reporting principles to improve today’s Carbon-trading markets by Robert S. Kaplan, Karthik Ramanna and Marc Roston. Harvard Business Review, July-August 2023, pp.126-137.
• Specific accounting implications (special provision under IND AS) and Auditing issues for NBFCs by Gautam Shah and Devang Doshi. The Chamber’s Journal, July 2023, pp.50-64.
• Study on awareness and acceptance of the digital accounting software and al among accountants by Kamal Kundra, Shankar Chodhary and Manish Chugh. TECNIA Journal of Management Studies, V.17, No.2, pp.48-53.

2. Audit

• Future of Audit: the transformation agenda by P.R. Ramesh. Bombay Chartered Accountant Journal, July 2023, pp.23-31.

3. Economics

• Economic growth – role of direct tax by Pinakin Desai. Bombay Chartered Accountant Journal, July 2023, pp.17-22.
• Future of fixed-term employment in India by Kanpupriya Jain, Piyali Ghosh and Shankha Shurvra Misra. Vikalpa The Journal for Decision Makers, April – June 2023, pp.87-99.
• Perspective on the History of the Reserve Bank Of India by Ashutosh Raravikar. RBI Bulletin, July 2023, pp.105-116.

4. Law

• Study of emerging trends of Cybercrimes in India by Swati Singh, Shivani Abrol and Mukesh Kumar Jain. TECNIA Journal of Management Studies, V.17, No.2, pp.9-13.

5. Management

• Evolving role of chief sustainability officers: they once focused on optics and reputation. Today many are interacting with investors and helping set strategy by Robert G. Eccles and Alison Taylor. Harvard Business Review, July-August 2023, pp.76-85.
• Exploring opportunities for sustainable development and competitiveness in the Indian and International business environment by Oscar Kujur and Sudesh Kumar Sahu. Chartered Secretary, July 2023, pp.62-66.

6. Taxation and Finance

• Recent developments in GST by G.G. Goyal and C.B. Thakar. Bombay Chartered Accountant Journal, July 2023, pp.80-85.
• Taxation of NBFCs – Key issues by Megha Garodia. The Chamber’s Journal, July 2023, pp.41-49.
• Valuation under GST – reimbursement/compensation flowing from third party by way of credit notes is liable to GST by Vineet Sodhani. Chartered Secretary, July 2023, pp.40-45.