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Index of some useful articles taken from Periodicals received during September - October 2022 for the reference of Faculty/Students & Members of the Institute.

1. Accountancy

  • Accounting of production-linked incentives (PLI) by Dolphy D’souza. Bombay Chartered Accountants’ Journal, September 2022.
  • Management accounting knowledge, limited managerial discretion and the use of management accounting: evidence from Japanese public hospitals by Yoshitaka Shirinasihama. Asian Review of Accounting, vol.30, no.3, 2022, pp.338-351.

2. Auditing

  • Intricate Issues in Tax Audit by Sanjeev Lalan. Bombay Chartered Accountants’ Journal, September 2022.
  • Secretarial audit and auditing standards-is it a science or an art? By Pramod S. Shah and Shubham Parab. Chartered Secretary, September 2022, pp.52-56.

3. Economics

  • Dastur essay competition 2022: privatisation of public sector undertakings – opportunites and challenges by Dhairya Bheda. The Chamber’s Journal, September 2022, pp.109-118.
  • Impact of COVID-19 on economic activity across Indian states by Sudhansbu Goyal, Akash Kovuri and Ramesh Golait. RBI Bulletin, September 2022, pp.77-87.
  • Impact of lockdown on employment and earnings by P C Mohanan and Aloke Kar. Economic & Political Weekly, October 1, 2022, pp.50-57.
  • Impact of the new middle class on consumer behaviour: a case study of Delhi-NCR by Asiya Chaudhary and Sabiha Khatoon. Journal of Asian Business and Economic Studies, vol.29, no.3, 2022, pp.222-237.

4. Investment

  • Major changes in overseas investment regulations under FEMA by Rutvik Sanghvi. Bombay Chartered Accountants’ Journal, September 2022.
  • Social stock exchange – a pathway to sustainable development goals by Nayana Savala, A Sekar and Ranjith Krishnan. Chartered Secretary, September 2022, pp.57.63.

5. Management

  • Every changing dynamics of CSR and CSR Law in India by Abdullah Fakih and Arshi Karim. Chartered Secretary, September 2022, pp.46-51.
  • How to digitalize your sales organization: use technology, data, and analytics to do it right by Prabhakant Sinha, Dharmendra Sahay, Arun Shastri and Sally E. Lorimer. Harvard Business Review, September - October 2022, pp.108-117.

6. Taxation and Finance

  • Impact of corporate tax reduction decision on Indian economy by Anima Chordia and Dhurveer S. Bhanawat. Chartered Secretary, September 2022, pp.92-97.
  • Tax deduction at source under GST - concept and issues by Niraj Bagri and Pankit Shah. The Chamber’s Journal, September 2022, pp.99-104.

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