INTERNATIONAL SEMINAR ON ACCOUNTING EDUCATION & …
Transcript of INTERNATIONAL SEMINAR ON ACCOUNTING EDUCATION & …
“Platinum Jubilee Celebarations of the Department of Commerce, Osmania University”&
“Golden Jubilee Celebrations of Indian Accounting Association”
rd43 ALL INDIA ACCOUNTING CONFERENCE
INTERNATIONAL SEMINAR ON ACCOUNTING EDUCATION & RESEARCH&
Organized by
Website: www.43aiac.comEmail: [email protected]
Department of Commerce, Osmania University
in association with Indian Accounting Association, Hyderabad Branch
Hyderabad, Telangana State, India
December 18 - 19, 2021
Blended mode (offline-cum-online)
INVITATIONDepartment of Commerce, Osmania University and Indian Accoun�ng Associa�on Hyderabad Branch consider it a privilege and ma�er of great pride to host the 43�� All India Accoun�ng Conference and Interna�onal Seminar on Accoun�ng Educa�on and Research on 18�� and 19�� December, 2021 (Coinciding the Pla�num Jubilee Celebra�ons of the Department of Commerce, Osmania University and Diamond Jubilee Celebra�ons of Indian A c c o u n � n g A s s o c i a � o n ) . T h e conference will be organized with a limited number of delegates in a Blended Mode (Offline-cum-Online) due to COVID-19 pandemic situa�on. The conference aims to provide a forum for interac�on on contemporary issues and developments in accoun�ng, taxa�on, finance and allied areas. It would create an interface among professionals, academicians and experts in the field of accoun�ng educa�on and research in India and abroad. Academicians, Scholars, Prac��oners, Execu�ves and Students are invited to par�cipate in the conference by contribu�ng research papers and enrich the delibera�ons while having an opportunity to interact with eminent scholars, researchers, p ra c � � o n e rs a n d d i s� n g u i s h e d speakers from India and abroad.
INDIAN ACCOUNTING ASSOCIATION, HYDERABAD BRANCHIndian Accoun�ng Associa�on, Hyderabad Branch was established in 2003. It has 201 life members and ac�vely involved in organizing conferences and seminars on various accoun�ng related themes for the last eighteen years. In 2005, All India Accoun�ng Conference was successfully conducted by IAA, Hyderabad Branch in collabora�on with the Department of Commerce, Osmania University. It has been helping in conduc�ng Na�onal Accoun�ng Talent Search Examina�on for the students appearing in Hyderabad Centre for the last ten years.
INDIAN ACCOUNTING ASSOCIATIONThe Indian Accoun�ng Associa�on is an interface between academicians, professionals and prac��oners from various universi�es, business, industry and government. The main func�on of IAA is to promote and disseminate the knowledge of accoun�ng and the related subjects in India and abroad. Further, it aims to undertake and encourage research in the field of accoun�ng. Ever since its incep�on, the IAA has been serving as an important forum for raising the status of accoun�ng both as a discipline and as an important tool for managerial decision making.
The associa�on was founded by academicians and professionals in accoun�ng on March 17, 1969, and was inaugurated on February 14, 1970 by the Accountant General of U�ar Pradesh. It has been working for the last 50 years for its significant contribu�on to the development of accoun�ng educa�on and research in India. It is a m e m b e r o rga n i za� o n o f I n te r n a� o n a l Associa�on of Accoun�ng Educa�on and Research (IAAER). It is also held in high esteem by American Accoun�ng Associa�on (AAA). At present, IAA has a network of 56 branches in India with more than 6,650 life members and a Research Founda�on as an affiliate at Kolkata. It also brings out a bi-annual research journal 'Indian Journal of Accoun�ng' in the months of June & December to give a wider publicity to research findings. The Associa�on also gives IAA Young Research Award and IAA Fellowship. The Associa�on has been conduc�ng Na�onal Accoun�ng Talent Search Examina�on since 2009. The Associa�on offers Life Membership and Annual Membership for Individuals and Ins�tu�ons through its chapters across India.
ALL INDIA ACCOUNTING CONFERENCE &
INTERNATIONAL SEMINAR ON ACCOUNTING EDUCATION & RESEARCH
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OSMANIA UNIVERSITYOsmania University, established in 1918, is the seventh oldest in India, the third oldest in south India and the first to be established in the erstwhile princely state of Hyderabad. It has emerged as one of the premier ins�tu�ons of higher learning in the country. It was conferred with the coveted status of 'University with Poten�al for Excellence' in the year 2012. It epitomizes the na�onal agenda on higher educa�on for access, equity and quality through expansion, inclusiveness and excellence.
The University was declared as an autonomous ins�tu�on through an act of legislature, and recognized by the University Grants Commission Act, 1956, Government of India. It con�nues to maintain its posi�on among top ten Universi�es in the Na�onal Ranking and has been catering to the needs of the community in the region for last ten decades and has grown into one of the major universi�es of India. It has a vast sprawling verdant campus of 1632 acres set in picturesque and idyllic surroundings, where diversity is valued and accepted. It owns number of buildings of great architectural elegance and variety to enhance the beauty of the campus.
It has significantly contributed to the academic and economic development of not only the region but also of the Country. Its alumni have dis�nguished themselves na�onally and interna�onally in various spheres of life and are spread far and wide around the world.
The University has a vision of developing, enhancing, and improving the quality of human resources to meet the challenges of regional, na�onal and global socio-economic changes. Its mission is to achieve excellence in teaching and research and to create opportuni�es for the students to contribute to the na�onal and regional development.
Osmania University is re-accredited by the Na�onal Assessment and Accredita�on Council (NAAC) with 'A+' Grade in the year 2017.
DEPARTMENT OF COMMERCEThe Department of Commerce, Osmania
University, one of the oldest and largest
departments in the country, has been serving
for the last 75 years for its noble contribu�on to
the commerce educa�on and literature and
uns�nted service to the student community.
The department came into existence as an
independent wing of the Osmania University
with the launching of B.Com. course in 1945.
The department has been offering several
streams of commerce courses at both
undergraduate and post graduate levels
catering to about 1,20,000 undergraduate
students and to about 2,000 post graduate
students in about 440 undergraduate colleges
and about 50 post graduate colleges spread
over Hyderabad, Ranga Reddy and Medak in
Telangana State.
The department offers Master's Programme in
C o m m e r c e - M . C o m w i t h d i ff e r e n t
specializa�ons in the University Campus and
three cons�tuent colleges viz., Nizam College,
University College for Women and University
P.G. College Secunderabad. The department is
rich by its robust faculty, some of whom are the
B e st Te a c h e r A wa rd e e s b y t h e S tate
Government and other reputed na�onal and
interna�onal organiza�ons.
The department runs a quarterly journal
“Osmania Journal of Interna�onal Business
Studies” which has very large readership all over
the world. The department has been on the
map of SAP, DRS (third stage) of UGC, New Delhi.
The department is proud of Dr. Y. Venugopal
Reddy who took/awarded is Doctorate Degree
from the Department of Commerce, who was
the Governor of RBI, India.
TELANGANA STATETelangana, as a geographical and poli�cal en�ty was born on June 2, 2014 as the 29�� and the youngest state in Union of India. However, as an economic, social, cultural and historical en�ty, it has a glorious history of about two thousand five hundred years. Star�ng with vedic period it was known as 'Trilinga Desa' from which 'Telangana' is derived. It is the 12�� largest state and the 12�� most populated state in India. Hyderabad is the capital of the newly formed Telangana State. Hyderabad was founded in 1591 which rose with �me to become one of the best ci�es of the world in those days. A�er numerous a�empts, the Mughal Empire could take over the Golkonda Kingdom leading to the establishment of the Asa�ahi Rule in 1724 that lasted un�l 1948. It was during the reign of the seventh Nizam, His Exalted Highness Mir Osman Ali Khan claimed to be the world's richest man and during his �me, the State of Hyderabad has reached its zenith. Among many such visionary ac�ons was the establishment of Osmania University in 1918.
HYDERABAD CITYHyderabad was established in 1591. Hyderabad is the sixth largest city in India. Hyderabad is the capital of the newly formed Telangana State and is world renowned for its unique Ganga-Jumuna tehzeeb, rich culture and tradi�on. It is amalgama�on of both tradi�onal and contemporary cultures with an unparalleled diaspora. The temperature in Hyderabad in January/February is very pleasant and it is this �me which people can enchant the city tour and its ambiance. Along with twin city, Secunderabad, and the fast developing high-tech sub-urban, known as Cyberabad, Hyderabad is spread over an area of 650 sq., km., boasts numerous a�rac�ons for the people of all ages.
How to reach Hyderabad: Hyderabad is well connected with all major ci�es and towns of India by Air, Train and Roads.
Hyderabad by Air: The Rajiv Gandhi Interna�onal Airport about 40 kms., from Osmania University. The Airport has very good flight connec�vity with major Indian ci�es.
Hyderabad by Train:Hyderabad has three rai lway sta�ons - Secunderabad Railway Sta�on, Nampally Railway Sta�on and Kachiguda Railway Sta�on. All the three sta�ons are well connected with various ci�es and towns in India.
Hyderabad by Road: Being located on the intersec�on of north to south and east to west na�onal highways, Hyderabad is well connected by road with many ci�es and towns in India
Uber, Ola and other Cabs: Uber, Ola and other cabs are available in Hyderabad city.
Transporta�on facility:Transporta�on facility will be provided to select delegates/paper presenters from 1. Hyderabad Airport 2. Secunderabad Railway Sta�on 3. Nampally Railway Sta�on 4. Kachiguda Railway Sta�on from 17-12-2021 6.00 am onwards.
Accommoda�on:Accommoda�on will be provided to select delegates/paper presenters from 17-12-2021 (a�ernoon) to 19-12-2021 (evening)
Tour:Travel help desk will be available at the conference venue for local sightseeing. Delegates make use of the facility at their own cost. TR
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Notes: 1. Accommoda�on will be provided to limited number of delegates consis�ng of Office Bearers, Execu�ve Commi�ee Members, Past Presidents of Indian
Accoun�ng Associa�on, Technical sessions’ Chairpersons and select (top five) paper presenters in each technical session due to Covid-19 pandemic situa�on.2. Accompanying persons are not allowed to par�cipate in the conference due to Covid-19 pandemic situa�on.3. The Office Bearers, Execu�ve Commi�ee Members, Past Presidents of Indian Accoun�ng Associa�on, Technical sessions’ Chairpersons and select (top five)
paper presenters in each technical session are requested upload travel plan in the conference website once the travel plan is opened.
Only original and unpublished work is sought.Ÿ
Papers must be based on themes and sub-Ÿthemes of the conference.
Papers must be between 3,000 to 5,000 words in Ÿlength. A �tle of not more than 15 words should be provided.
Technical session, as applicable must be Ÿindicated.
An abstract of not more than 300 words should Ÿbe accompanied. It must indicate study period, sample, research ques�ons, methodology, findings and conclusions/implica�ons.
Text should be printed in Times New Roman with Ÿfont size 12 typed in 1.5 spaces, A4 paper layout with standard margins (2.54 cm on all four sides).
A full-length paper should follow the structure Ÿgiven below:
Introduc�on: Introduc�on should contain vstatement of problem or research ques�ons and how paper is organized.
Review of literature: Enough relevant, vpast and recent studies should be provided and research gaps must be iden�fied.
Methodology: Data and study period vmust be recent and jus�fica�ons for selec�ng study periods sample size, tools and techniques used should be given.
Results/Analysis: Results and analysis vshould be convincing and also state whether analys is/results/findings support/reject the hypotheses.
Conclusion: Should emanate from vfindings
Reference: The paper should contain full vbibliographical details and journal �tles should not be abbreviated. For within text cita�ons, author's last name should be fo l l owe d by co m m a a n d ye a r o f publica�ons, all in round brackets, e.g., (Fox, 1994). At the end of the paper, there should be a reference list in alphabe�cal order in APA (6�� ed.) format.
CONFERENCE SESSIONSThe conference will be held on three technical sessions and Interna�onal Seminar on Accoun�ng Educa�on and Research. The conference themes of this mega event are as under:
Technical Session - I Digital Accounting
Chairperson Prof. Daksha Chauhan
Dept. of Commerce & Business Administra�on Saurashtra University, Rajkot, Gujarat
Technical Session - IITax Accounting
Chairman
Prof. Avadhesh Kumar Tiwari Dept. of Commerce, Deena Dayal Upadhyaya Gorakhpur
University, Gorakhpur, U�ar Pradesh
Technical Session – IIICorporate Disclosure & Compliance
ChairmanProf. Satyajit Dhar
Department of Business Administra�on, University of Kalyani, Kalyani, West Bengal
International Seminar on Accounting Education
Chairperson
Prof. M. Sulochana (Rtd.) Dept. of Commerce, Osmania University
Hyderabad, Telangana State
International Seminar on Accounting Research
Chairman
Prof. M. Muniraju Dept. of Commerce, Bangalore University
Karnataka State
IMPORTANT DATES1. Last date for registra�on (without late fee) : 31-10-20212. Last date for submission of full papers along with abstract (without late fee) : 31-10-20213. Last date for registra�on (with late fee) : 10-11-20214. Last date for submission of full papers along with abstract (with late fee) : 10-11-20215. No�fica�on on website about status of acceptance of papers : 20-11-2021
GUIDELINES FOR PAPER CONTRIBUTORS
Prof. G. SoralPresident
Former Dean and ProfessorDept. of Accountancy & Statistics,
Mohanlal Sukadia University, Udaipur, Rajasthan
Prof. M.L. VaderaVice-President (Sr.)
Former DeanSchool of Business & Commerce,
Manipal University, Jaipur.
Prof. Jas Raj BohraVice-President (Jr.)
Former DeanFaculty of Commerce & Management Studies, Jai Narain Vyas University, Jodhpur, Rajasthan
Prof. Sanjay BhayaniGeneral Secretary
Professor and HeadDept. of Business Management,
Saurashtra University, Rajkot, Gujarat.
Prof. Arindam GuptaTreasurerProfessor
Dept. of Commerce, Vidyasagar University, Midnapore, West Bengal.
Prof. Gabriel Simon Tha�lChief Editor
ProfessorDept. of Commerce & School of Business Management
and Legal Studies, University of Kerala,Thiruvananthapuram, Kerala
Dr. Prakash SharmaJoint Secretary
Dept. of Accountancy and Business Statistics, University of Rajasthan,
Jaipur, Rajasthan
Dr. Ashok AgarwalJoint Treasurer
Dept. of Accountancy and Business Statistics, University of Rajasthan,
Jaipur, Rajasthan
INDIAN ACCOUNTING ASSOCIATION – OFFICE BEARERS
REGISTRATION FEE The registra�on fee details are as under:
Category Without late fee (Rs.) With late fee (Rs)
Past Presidents/Execu�ve Members Nil Nil Life Members 1200 1500 Non-Life Members 1700 2000 Corporate Delegates 3000 4000 Foreign Delegates $150 $180
The registra�on fee can be paid through online transac�on on conference website: www.43aiac.com or can be paid through Net Banking/Debit Card/Credit Card/UPI in favour of:Name of the Account : “The Conference Secretary, 43�� All India Accoun�ng Conference”, Account Number : 39800392114Name of the Bank : State Bank of India, Arts College Branch, O.U. HyderabadIFSC Code : SBIN0020071
IMPORTANT NOTES1. The conference will be organized in a Blended Mode (Offline-Cum-Online) with limited number of delegates consis�ng of Office
Bearers, Execu�ve Commi�ee Members, Past Presidents of Indian Accoun�ng Associa�on, Technical sessions' Chairpersons and select (top five) paper presenters in each technical session/seminar session. Remaining registered delegates will be a�ending conference through online mode.
2. If it is not possible to organize conference in a blended mode with limited number of delegates due to COVID-19 pandemic situa�on and Government protocols, the conference will be organized completely through online mode. In this regard, necessary informa�on will be posted on the conference website �me to �me.
3. The list of select (top five) paper presenters will be communicated separately and will be placed on the conference website. Accordingly, the select paper presenters will have to upload their travel plan in the conference website. The top five paper presenters in each technical session/seminar session can also avail the op�on to par�cipate in the conference through online mode.
4. The Office Bearers, Execu�ve Commi�ee Members, Past Presidents of Indian Accoun�ng Associa�on and Technical sessions' Chairpersons are requested to prepare the travel plan as per the conference dates and upload travel plan in the conference website once the travel plan is opened.
5. All the delegates will have to follow Covid-19 protocols as per Government guidelines. 6. Online link will be provided to all the registered delegates.
Prof. R. LimbadriChairman
Telangana State Council of Higher Educa�on, Govt. of Telangana
Prof. D. RavinderVice-Chancellor
Osmania University, Hyderabad
CHIEF PATRONS
PATRONS
Prof. P. LaxminarayanaRegistrar
Osmania University, Hyderabad
Prof. V. Venkata RamanaVice-Chairman
Telangana State Council of Higher Education, Govt. of Telangana
Prof. Bannoth Reddya NaikOSD to Vice-Chancellor
Osmania University, Hyderabad
CONFERENCE SECRETARIAT ADVISORY COUNCIL
Prof. D. Obul ReddyPresident, Indian Accounting Association, Hyderabad Branch
Prof. K.V. AchalapathiPast President, Indian Accounting Association
Prof. Prashanta AthmaDean, Facutly of Commerce, OU
Prof. R.K. MishraFormer Director, Institute of Public Enterprise, Hyderabad
CA. P.R. RameshFormer Chairman, Delloitte Haskins & Sell LLP, Mumbai
CMA. Dr. K.Ch.A.V.S.N. MurthyCentral Council Member, Institute of Cost Accountants of India
CMA. Dr. A.S. Durga PrasadPast President, Institute of Cost Accountants of India
Prof. Sanjay KallapurIndian School of Business, Hyderabad
Prof. B. RajarathnamFormer Vice-Chancellor, Palamuru University, Mahabubnagar
Sri K. RaghuveerPrincipal, Indian Institute of Management & Commerce, Hyderabad
Dr. Y. AshokPrincipal, Bhavans Degree College, Hyderabad
Sri B. Maruthi RaoJoint Secretary, Indian Accounting Association, Hyderabad Branch Prof. V. Appa Rao
Chairman, Board of Studies in Commerce,Director, University Foreign Relations Office &
Executive Council Member, Osmania University
Conference Secretary
Prof. V. Usha KiranHead, Department of Commerce,
Professor of Commerce, Director, ICSSR, Southern Region, O.U. &
General Secretary, IAA, Hyderabad Branch
Organizing Secretary
Prof. D. ChennappaProfessor of Commerce & Principal, University College of Commerce &
Business Management, O.U.
Conference Joint Secretary
For conference enquiries contact:
Dr. Sekhar Indrakan� : 98484 51422
Dr. A. Patrick : 92477 99257
Dr. G. Naresh Reddy : 94913 44950
Dr. J. Ravi Kumar : 94906 26676
Prof. V. Appa RaoConference Secretary
Department of Commerce, Osmania University Hyderabad-500 007, Telangana State, India
Website: www.43aiac.comEmail: [email protected]
Tel: 040-27097693, Mobile: 98497 82193
SEMINAR COORDINATORS
Prof. M. GangadharProfessor, Department of Commerce, O.U.
Prof. K. Krishna ChaitanyaProfessor, Department of Commerce, O.U.
Dr. C.V. RanjaniAssociate Professor, Department of Commerce, O.U.
Dr. S. Kavitha DeviAssociate Professor, Department of Commerce, O.U.
Dr. Nazia SultanaAssistant Professor, Department of Commerce, O.U.
Dr. G. Srinivas RaoAssistant Professor, Department of Commerce, O.U.
For technical support contact:
Mr. M. Venkatesh
Research Scholar
Dept. of Commerce, O.U.
Mobile : 95026 97621
Dr. G. Naresh ReddyAssociate Professor
Department of Commerce, O.U.
Dr. A. PatrickAssociate Professor
Department of Commerce, O.U.
Dr. J. Ravi KumarAssociate Professor
Department of Commerce, O.U.
Dr. B. Sandhya RaniAssistant Professor
Department of Commerce, O.U.
Dr. Sekhar Indrakan�Associate Professor
Department of Commerce, O.U.
CONFERENCE CONVENERS
Dr. P. Srinivas ReddyAssistant Professor, Department of Commerce, O.U.
Dr. K. SrinivasAssistant Professor, Department of Commerce, O.U.
Dr. B. ShailajaAssistant Professor, Department of Commerce, O.U.
Mrs. S. Anitha JyothiAssistant Professor, Department of Commerce, O.U.
Dr. Sabiha ShareefAssistant Professor, Department of Commerce, O.U.
Dr. Ara� JadhavAssistant Professor, Department of Commerce, O.U.