Organised by
Department of Commerce(1934) & Management(1957) Studies
Andhra University(1926), Visakhapatnam - 530003
www.andhrauniversity.edu.in
&
Indian Accounting Association(1969)
www.indianacounting.org
Chief Patrons:
Prof. G.S.N. Raju, Vice-Chancellor, Andhra University
Master Dr.K. Parvathi Kumar, Chairman-IAA Vizag
Patrons
Prof. M. Gangadhara Rao, Fellow of IAA, Andhra University
Prof. Y. Ranga Rao, Fellow of IAA, Andhra University
Prof. G. Subrahmanyam, Vice-Chancellor-GITAM University
Prof. P. George Victor, Vice-Chancellor-Adikavi Nannayya University
Prof. K. V. Rao, Vice-Chancellor-Acharya Nagarjuna University
Prof. B. Venkata Ratnam, Vice-Chancellor, Kakatiya University
Prof. K. Ramakrishna Reddy, Vice-Chancellor, SK University
Prof. V. Venkaiah, Vice-Chancellor-Krishna University
Prof. H. Lajipathi Rai, Vice-Chancellor-Dr BR Ambedkar University
Prof. Akbar Ali Khan, Vice-Chancellor, Telangana University
Prof. Bhagwat Kumar, Vice-Chancellor, DSNL University
Prof. G. Tulsi Ramdas, Vice-Chancellor, JNTU, Kakinada
Prof. E. A. Narayana, Rector-Andhra University
Shri Y. R. Reddy, Director-Personnel, RINL Vizag Steel
Prof. S. K. V. Suryanarayana Raju, Rector(Ex)-Andhra University
Prof. K. Ramamohana Rao Registrar-Andhra University
Prof. V. Krishna Mohan, Registrar-Dr BR Ambedkar University
Prof. D. Surya Chandra Rao, Registrar, Krishna University
Prof. K. Sayulu, Registrar, Kakatiya University
Dr. M. Nagarjuna, Former Chairman, SC-ST Commission, Govt. of A.P
Prof. Prasada Raju, Registrar, JNTU, Kakinada
Prof. A. Sudhakar, Registrar, Dr. BR Ambedkar Open University
Dr. S. Vijay Kumar, Industrialist, Visakhapatnam
Dr. K. Kumar Raja, Member, Academic Senate, Andhra University
Shri A. Chandrasekhar, Chartered Accountant, Visakhapatnam
Shri. A. V. Ramana, Chartered Accountant, Visakhapatnam
Office Bearers of IAA 2013
President: Prof. K. Sasi Kumar, Kerala University, Trivandrum
General Secretary : Prof. D. Prabhakara Rao, Andhra University, VSKP
Vice President (Sr) : Prof. S. S. Modi, University of Rajastan, Jaipur
Vice President (Jr) : Prof. Pratap S. Chouhan, Sourashtra University, Rajkot
Treasurer : Prof. Sanjay Bhayani, Sourashtra University, Rajkot
Chief Editor : Prof. H. S. Oza, Gujarat University, Ahmedabad
Editors : Prof. Sugan C Jain, University of Rajasthan, Jaipur
Prof. M. B. Shukla, MGKV University, Banaras
President (IAA RF) : Prof. B. Banerjee, Kolkatta University, Kolkatta
Conference Secretary:
PROF D. PRABHAKARA RAO
Principal, College of Arts & Commerce
Andhra University, Mobile: +91 9440131863
Organising Secretary:
PROF. R. SATYA RAJU
Head, DCMS, Andhra University
Mobile : +91 9440356259
Conference Secretariat
International Seminar
on
Accounting Education and Research
JANUARY 6 & 7, 2014
Honorary Professors:
PROF. K.V. SIVAYYA
DR. K. PARVATHI KUMAR
Professors:
PROF. D. PRABHAKARA RAO
PROF. R. SATYA RAJU
PROF. K. RAMAMOHANA RAO
PROF. M. MADHUSUDHANA RAO
PROF. G. SATYANARAYANA
PROF. G. SUDARSANA RAO
PROF. P. VENI
PROF. D.M. SHEEBA RANI
PROF. K. SAMBASIVA RAO
PROF. V. KRISHNA MOHAN
PROF. N. SAMBASIVA RAO
PROF. C.V. KANNAJI RAO
PROF. N. RAJYA LAKSHMI
PROF. P. VISWANADHAM
PROF. R. MADHUSUDHANA RAJU
PROF. A. NARASIMHA RAO
PROF. I.V.R.L. NARASIMHA RAO
PROF. M. SANDHYA SRI DEVI
PROF. D. LALITHA RANI
PROF. B. MOHAN VENKATARAM
PROF. J. RAVI
PROF. N. KISHORE BABU
Associate Professors:
SRI N. KRISHNA PRASAD
DR. M. SARADA DEVI
DR. M. UMA DEVI
Assistant Professor:
DR. P. VENKATESWARLU
ALL INDIA ACCOUNTING CONFERENCE
&
Venue :
CONVOCATION HALL
ANDHRA UNIVERSITY CAMPUS
Visakhapatnam City
Simhachalam Temple
Kailashgiri Hills
Submarine
Visakhapatnam
Joint Organising Secretaries
Prof. P. Hrishikesava Rao, SDE, Andhra University, Mobile : 9494194811
Prof. M. Madhusudhan Rao, DCMS, Andhra University, Mobile : 9849481056
Prof. P. Viswanatham, DCMS, Andhra University, Mobile : 9849181449
Prof. J. Ravi, DCMS, Andhra University, Mobile : 9848077032
The Andhra Pradesh State
The history of Andhra as a Kingdom is traced back to 236 BC(http://www.facts-about-
india.com/facts-about-andhra-pradesh.php) ruled by several dynasties like Satavahanas, Sakas,
Ikshvakus, Eastern Chalukyas, Kakatiyas etc. Gradually, from the 17th century onwards, the
British annexed territories of the Nizam and constituted the single province of Madras. After
Independence, Telugu-speaking areas were separated from the composite Madras Presidency
and a new Andhra Pradesh came into being on 1 October 1953. With the passing of the State
Reorganisation Act, 1956, there was a merger of Hyderabad State with Andhra Pradesh, and
consequently Andhra Pradesh came into being on 1 November 1956. Educationally, the state
is well equipped with more than 30 Universities including three Central Universities.
Visakhapatnam City
Visakhapatnam is one of India's largest seaports with a beautiful natural harbour, Occupying
681 Sq. Kms on the southeast coast of India and often called "The Jewel of the East Coast".
The city has the country's oldest shipyard while several state-owned heavy industries includ-
ing Rashtriya Ispat Nigam Limited(RINL) made Visakhapatnam as the City of Destiny. It is
nestled among the hills of the Eastern Ghats and faces the Bay of Bengal on the east with the
most beautiful beach sight, making it one of the attractive tourist destinations. Visakhapatnam
has headquarters of the Eastern Naval Command of the Indian Navy. The city is blessed with
four universities and a number of other academic and professional institutions. The City is
well connected through different modes of transport viz., Road(NH-5), Rail and Air. The Air-
port is around 20 Km from Andhra University while the Railway Station is about three Km. The
city will have around 200 C during January.
The Andhra University
Andhra University was established in 1926 under the dynamic leadership of Sir CR Reddy
and Dr VS Krishna. Dr Sarvepalli Radhakrishnan, the former President of India served as
Vice-chancellor of Andhra University between 1931 and 1936. Its proud alumni include Nobel
Laureate Sir CV Raman and the present Union Minister for Human Resource Development
Sri MM Pallam Raju to name a few among innumerable number of luminaries occupying
coveted positions around the globe. Presently it has more than one hundred departments in
different constituent colleges including College of Arts and Commerce, College of Science &
Technology, College of Engineering(Autonomous), College of Engineering for Women, College
of Law and College of Pharmacy besides a number of Research Centers within the campus
and Off-campus Post-Graduate Centers at Vizianagaram, Kakinada and Tadepalligudem coupled
with a wide network of Affiliated Colleges offering Post-Graduate and Graduate courses in
diverse disciplines. Andhra University has ��A�� Grade accreditation of NAAC with a CGPA of
3.65 on a four point scale which is the highest for any State University in the entire country
and recognized by UGC., DST., AICTE., etc. It is the first multi-disciplinary University in India
to get ISO-9000-2008 certification and one of the two state Universities securing 5-Star
Status out of 214 Universities on a holistic basis as per the survey of ��Careers 360�� in 2013.
The Department of Commerce & Management Studies
The Department of Commerce & Management Studies, popularly known as DCMS pioneered
in commerce education as early as 1934 and started MBA programme way back in 1957 for
the first time in the sub-continent under the able guidance of Prof KK Das and Prof KV Sivayya.
Currently the Department offers MCom., MBA(Regular), MBA(Retail Management), MBA(Part
Time), MBA(Distance Mode), MPhil., and PhD programmes with curriculum development under
market driven model. There are about one thousand students and an equal number of full time
and part time research scholars. So far DCMS produced more than six hundred PhDs and
MPhils besides a number of research reports, books and other publications. The Department
is given Center for Advanced Studies(CAS) status by the University Grants Commission. DCMS
organized All India Commerce Conferences, AIMS Management Education Convention, a num-
ber of Seminars of National and International importance in collaboration with Professional
Bodies and Public and Private sector organisations.
Technical Session I
Government Accounting
Technical Session II
Corporate Reporting
International
Seminar on
Accounting
Education and
Research
Technical Session III
Emerging Dimensions
of Accounting
Paper Contribution
The papers must be in usual standard format with an abstract and particulars about authors.
The Papers must be sent to the Conference Secretary along with Certificate of originality and
Consent for publication (two hard copies with one soft copy in MS Word, Font: Times New
Roman, 12 Size and 1.5 line spacing) latest by October 31, 2013. Papers will be blind reviewed
by a technical committee. Only High Quality Papers would be allowed upto 15 minutes for
presentation, while only the summary of the Satisfactory Papers will be allowed for about
three minutes. Papers received on or before the stipulated date alone will be considered. One
of the authors must attend the Conference and present the paper. The papers along with
Registration Form, are to be sent to the Conference Secretary. Accommodation will be arranged
for outstation delegates, registered by 31st October, 2013, in the University Guest Houses or
Hostels from 5th January, 2014 to 7th January, 2014. Registration fee to be remitted through
demand draft in favour of ��Conference Secretary, 36th All India Accounting Conference��,
payable at Visakhapatnam.
Important Note : Kindly note that there is no spot registration. All Delegates (Members, Non-
Members and Accompanying Persons) should carry valid photo Identity to be shown on demand
by University Security/City Police.
Conference Sponsorship Invited
Platinum - ` 10,00,000
Gold - ` 5,00,000
Silver - ` 3,00,000
Souvenir Advertisements
Full Page - ` 50,000
Half Page - ` 30,000
PROF. D. PRABHAKARA RAO, Ph.D(Gold Medal), FDP(IIMA)
Conference Secretary, 36th All India Accounting Conference
Office of the Principal - College of Arts & Commerce
Andhra University, Visakhapatnam-530 003. www.andhrauniversity.edu.in
Ph:0891-2844666 Fax:0891-2755075 Mobile: 094401-31863
E-mail: 36iaa167@gmail.com & drdpr_2009@yahoo.co.in
Invitation
Department of Commerce & Management Studies, Andhra University,
Visakhapatnam and Indian Accounting Association, Vizag Branch consider
it a privilege and matter of great pride to host the International Seminar
and 36th All India Accounting Conference on January
6 & 7, 2014.
The Conference would provide a forum for interaction on Contemporary
Issues and Developments in Accounting, Finance and allied areas. It
would create an interface among professionals, academicians and experts
in the field of accounting education & research in India and abroad. The basic theme of this
mega Academic and Research event is outlined below:
International Seminar on Accounting Education and Research
(With Focus on Pedagogical Tools and Evaluation Methods)
Chairman: Prof. Nageshwar Rao,
Vice-Chancellor(Ex), UPRTO University, Allahabad
Government Accounting
Chairman: Prof. K.V. Rao,
Vice-Chancellor, Acharya Nagarjuna University, Guntur
Corporate Reporting (With focus on Accounting Standards and XBRL)
Chairman: Prof. RP Srivasthava, Ernst & Young Distinguished Professor
The University of Kansas, USA
Emerging Dimensions of Accounting
Chairman: Prof. B.S. Raj Purohit
Vice-Chancellor, LN Vyas University, Jodhpur
Academicians, Scholars, Practisioners, Executives and Students are invited to participate in
the International Seminar and Conference by contributing research papers and enrich the
deliberations while having an opportunity to interact with eminent scholars, researchers,
practitioners and distinguished speakers from India and abroad.
The Indian Accounting Association (IAA)
The Indian Accounting Association is an interface between academicians, professionals and
practitioners from various universities, business, industry and Government. The main function
of IAA is to promote and disseminate the knowledge of accounting and related subjects in
India and abroad. Further, it aims to undertake and encourage research in the field of accounting
and finance. The association was founded by academicians and professionals on March 17,
1969. It is a member organization of International Association of Accounting Education and
Research (IAAER). It is also held in high esteem by American Accounting Association (AAA). At
present, IAA has a network of 35 branches in India with about five thousand life members and
a Research Foundation (IAARF) as an affiliate at Kolkata. It also brings out a bi-annual research
journal ��Indian Journal of Accounting�� in the months of June & December to give wider publicity
to research findings. The Association gives IAA Young Researcher Award and IAA Fellowship
Award. The Association offers Life Membership and Annual membership for Individuals and
Institutions through its branches across India.
The Indian Accounting Association - Vizag Branch
Vizag Branch of the Indian Accounting Association was established in early 1980��s under the
leadership of Prof KV Sivayya, a World Famous Academician and Master Dr. K. Parvathi Kumar,
a World Renowned Spiritual Master and a leading Chartered Accountant. The Branch played
vital role in promoting the objectives of IAA by organizing a variety of events and programmes.
