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39th

ALL INDIA ACCOUNTING CONFERENCE


AND
INTERNATIONAL SEMINAR
ON
ACCOUNTING EDUCATION AND RESEARCH
(December 16-17, 2016)
CALL FOR PAPERS AND REGISTRATION
At Jnana Jyothi Auditorium, Central College, Bangalore University
Hosted by
Department of Commerce, Bangalore University &
Indian Accounting Association, Karnataka Branch
in association with
International Skill Development Corporation (ISDC) & ACCA, UK
and
Bangalore University Teachers' Council of Commerce and
Management

Conference Secretary
Dr. M. MUNIRAJU
Professor, Chairman & Dean
Faculty of Commerce and Management
Bangalore University,
Bangalore, Karnataka - 560001
Mob: 09448686143
E-mail: drmmr2010@gmail.com

Organizing Secretary
Dr. M. RAMACHANDRA GOWDA
Professor & Co-ordinator for M.Com (F&A) & MTTM,
Department of Commerce
Bangalore University, Bangalore, Karnataka - 560001
Mob: 09448008278
E-mail: dr_mrg@rediffmail.com

Website: www.39iaa2016.com Email: 39iaa2016@gmail.com & info@39iaa2016.com

ABOUT INDIAN ACCOUNTING ASSOCIATION:


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 the related subjects in India and abroad. Further, it aims to
undertake and encourage research in the field of accounting. The Association was founded by academicians
and professionals in accounting on March 17, 1969, and inaugurated on February 14, 1970 by the Accountant
General of Uttar Pradesh. It is a member organization of the 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 48 branches in India with more than 4500 life members, and a
Research Foundation as an affiliate at Kolkata. It also brings out a biannual research journal 'Indian Journal
of Accounting' in the months of June & December to give wider publicity to research findings. The
Association also gives IAA Young Research Award and IAA fellowship. An Annual Activity of the
association since 2009 is to organize National Accounting Talent Search, an Accounting Knowledge
Competition for UG & PG students all over the country. The Association offers Life Membership and Annual
Membership for Individuals and Institutions through its branches across India.

ABOUT BANGALORE UNIVERSITY:


Bangalore University, was established in 1964 and has grown in all
directions. It is now one of the largest Universities in Asia. The
University operates from City Campus and Jnana Bharathi. It was
accredited with Five Stars by the NAAC in 2002 and re-accredited
with 'A' Grade in 2008. It has been ranked as one of the top 15
Universities in the country by the India Today Nielsen Study (2015).It
offers UG, PG courses & Research Programmes in six faculties spread
over 54 departments. It has 694 affiliated colleges. The University has
launched five years integrated courses in the faculties of Biological
Science, Social Science and Business Studies. Bangalore University has
entered into MOU's with Universities and institutions of National and
International repute.

ABOUT DEPARTMENT OF COMMERCE:


The Department of Commerce was established in the year 1969. Over a
period of nearly five decades, it has grown in terms of introducing new
courses, undertaking research programmes, publishing books,
organizing seminars and conferences and holding fests. As of now, there
are about 700 students in the Department pursuing programmes such as
M. Com, M.Com (Finance and Accounting), M.Com (International
Business), Master of Tourism and Travel Management (MTTM),
PGDBA, PGDMM, PGDFM, PGDHRM, PGDIB and Ph. D.
Department of Commerce had the privilege of successfully organizing
st
All India Commerce Conference in 1991 and 2013, 21 All India
Accounting Conference in 1998.
ABOUT ISDC AND ACCA:
ISDC International Skill Development Corporation is a Limited Company Registered under the
Companies Act of England and Wales, 2006 and having operations across the globe. It imparts a set of Skill
Development Activities through its structured plan and aims at Developing Skills for Tomorrow. The
operation includes the various Skill Development Projects, Professional and Vocational Education
Activities, International Schools and Colleges, Professional and Corporate Training, Consulting and finally
on Research & Development. world's leading body for professional accountants, with over 110 years of
experience, innovation and excellence. We create champion opportunity within accountancy, demonstrate
excellence through our qualifications, and act as a driving force within the accounting profession to
constantly improve working practices.

ABOUT BUTCCM:
The Bangalore University Teachers' Council of Commerce and Management is affiliate to the FTCCMK and is
an organization of commerce and management Teachers of Bangalore University Jurisdiction. It is a vibrant
organization providing platform to debate on regional issues concerning Business Education.
ABOUT IAA, KARNATAKA BRANCH:
Indian Accounting Association, Karnataka Branch was established in 1996. Prof. M. Muniraju is the Present
President and Dr. B. A. Karunakara Reddy is the secretary of the Branch. The Branch has been actively engaged
in motivating experts in the field of Accounting and Finance to join the IAA and as a result, the number of life
members (Karnataka branch) has reached 120. Efforts in the direction are being continued and is expected to
bring into its fold a large number of accounting teachers. The branch has been actively engaged in motivating
students to participate in the National Accounting Talent search examination of IAA. The decision to host 39th
All India Accounting Conference at Karnataka is a step in this direction.
ABOUT THE CONFERENCE:
IAA has been organizing All India Accounting Conference every year. Topics for Technical Sessions and
International Seminar chosen reflects the contemporary developments in the world of Accounting in India.

CONFERENCE THEME:
TOPIC
International Seminar

Accounting Education and


Research
Technical Session I

GST and its Implications

Technical Session II

Ethical Issues in
Accounting
Technical Session III

IFRS and their


Implications

CHAIRPERSONS

CO-CHAIRPERSONS

PROF. PRATAP SINGH CHAUHAN


Vice Chancellor
Saurashtra University
Rajkot, Gujarat.

Dr. R. L. Hyderabad
Dean, Faculty of Commerce,
Karnatak University, Dharwad
Karnataka.

CA. K. Ch. AVSN MURTHY


Chartered Accountant
Hyderabad, Telangana

Dr. G. T. Govindappa,
Chairman, Department of Commerce,
Davanagere Univesity,
Davanagere, Karnataka

PROF. PRASANTA KUMAR


Banaras Hindu University
Varanasi, UP.

Dr. P. N. Udaya Chandra


Registrar, SDM College (Autonomous)
Ujire, Dakshina Kannada, Karnataka.

PROF. M B SHUKLA
M.G.Kashi Vidyapeeth
Varanasi, UP.

Dr. T. Mallikarjunappa,
Department of MBA,
Mangalore University.
Mangalore, Karnataka.

CALL FOR PAPERS AND GUIDELINES FOR PAPER PRESENTERS


Original papers are invited on the theme and sub-themes of the conference from academicians and practitioners.
Abstract should be in about 500 words including 5- 6 key words. Full Paper should be in MS Word, Times New
Roman 12 point, with 1.5 line spacing, fully justified and should not exceed 4500 words. The front page of the
paper should provide details of author's name, affiliation / organization, e-mail address and telephone number.
All Tables and Figures should be numbered and should appear in the corresponding Text with Captions. Source
should be explicitly mentioned at the bottom of the table/figure. Footnote: The superscript numeral used to refer
to a footnote must appear in the text. Footnotes should appear at the bottom of the normal text area, with a line of
about 5cms set immediately above them. Citations: APA citation style must be followed for References. All
correspondence will be addressed to the first Author. Review: Papers will undergo a Double Blind Review
process & will be evaluated on different parameters like Originality, Relevance, Applicability and Contribution
to Findings.

IMPORTANT DATES:
Last date for Abstract Submission
Registration Starts from
Last date for Full Papers Submission
Communication of Acceptance
Last Date for Registration (with Late Fee)

: September 30, 2016


: October 01, 2016
: October 15, 2016
: November 10, 2016
: November 10, 2016

REGISTRATION FORM AND MODE OF PAYMENT:


Registration process should be completed through the Conference Website: http://www.39iaa2016.com.
Registration fees is to be remitted online (Net banking/Debit Card/Credit Card) through the conference
website.
Type of affiliation

Fees from October 01


to October 31, 2016

Fees from November 01


to November 10, 2016

IAA Members

Rs.1,200

Rs.1,500

IAA Non-Members

Rs.1,700

Rs.2,000

Accompanying Persons*

Rs.1,500

Rs.1,500

Corporate Delegates

Rs.2,500

Rs.2,800

Foreign Delegates

US$195

US$220

*Conference kit will not be provided to the accompanying person.


NO OFFLINE & SPOT REGISTRATION

ACCOMMODATION AND TRAVEL PLAN:


Accommodation will be provided to life members of IAA. For annual members & other participants,
accommodation will be provided subject to availability. Accommodation will be provided on sharing basis in
hotels & guest houses. The travel plan with arrival date, departure date & details of accompanying persons
may please be uploaded to the conference website. The accommodation will be available to the delegates
from December 15, 2016 (1:00pm onwards) to December 17, 2016 (up to 6:00pm). Details of
accommodation allotted will be intimated via email and in the Conference website.
OFFICE BEARERS OF IAA
PRESIDENT
Prof. D. Prabhakara Rao
Formerly, Andhra University,
Visakhapatnam, AP.

SR. VICE - PRESIDENT


Prof. Arvind Kumar
University of Lucknow,
Lucknow, UP.

JR. VICE - PRESIDENT


Prof. Karamjeet Singh
Punjab University, Chandigarh,
Punjab.

GENERAL SECRETARY
Prof. G. Soral
Mohanlal Sukhadia University,
Udaipur, Rajasthan.

TREASURER
Prof. Sanjay Bhayani
Saurashtra University
Rajkot, Gujarat.

CHIEF EDITOR
Prof. Umesh Holani
Jiwaji University, Gwalior
Madhya Pradesh.

JOINT SECRETARY
Dr Ashok Agarwal
University of Rajasthan
Jaipur, Rajasthan

JOINT TREASURER
Prof. M. L. Vadera
Formerly, J N Vyas University,
Jodhpur, Rajasthan.

Member (Ex Officio)


Prof. B. Banerjee
President, IAA Research
Foundation, Kolkata

PATRONS
CHIEF PATRON

PATRON

PATRON

Dr. B.Thimme Gowda


Vice Chancellor
Bangalore University, Bangalore
Dr. K.N. Ninge Gowda
Registrar
Bangalore University,
Bangalore

Dr.K.Eresi
Former Dean & Chairman
Department of Commerce
Bangalore University, Bangalore
Past President, IAA (2000-01)

ORGANISING COMMITTEE

CONFERENCE SECRETARY

ORAGANIZING SECRETARY

TREASURER

Dr. M. MUNIRAJU
Professor, Chairman & Dean
Faculty of Commerce and
Management
Bangalore University,
Bangalore, Karnataka - 560001
Mob: 09448686143
E-mail: drmmr2010@gmail.com

Dr. M. RAMACHANDRA GOWDA


Professor & Coordinator for M.Com
(F&A) & MTTM,
Department of Commerce
Bangalore University, Bangalore,
Karnataka - 560001
Mob: 09448008278
E-mail: dr_mrg@rediffmail.com

DR. B.G.BHASKARA
Associate Professor of
Commerce,
Vivekananda Degree
College, Bangalore 560055
Ex. President: FTCCMK &
BUTCCM
Ph: 09448853742

ADVISORY COMMITTEE
DR.M.RAMACHANDRA GOWDA
Chairman
Dr. K. Ashwathappa
Dr. H R Appannaiah
Dr.M.Muninarayanappa
Dr. Kerron G Reddy
Dr. P V Padmaja
Dr.M.Jayappa
Dr. B A Anuradha

Dr. S. Muralidhara
Dr. M Prakash
Dr. B. A. Karunakara Reddy
Dr. T V Raju
Dr. Sanjeev Reddy
Dr. B T Venkatesh
Dr.K.Ramachandra

Dr.V.Rajesh Kumar
Prof. R Parvathi
Dr. Venugopal
Dr. T. Ashwath Narayana
Dr. Suresh Hegadi
Dr. R K Ramesh Babu
Dr. B G Sathya Prasad

Dr. V. Subba Rao


Dr. C Shivram
Dr. Mohammed Sohail Iqbal
Dr. M.V Krishna Murthy
CA Anand R
Mr. Manish Kothari

CONVENERS
Dr.S.RAMESH
Dean PG Centre, Mount Carmel College
Executive Secretary, FTCCMK
& Chairperson, Technical Committee.
Ph. 09844022611

Dr. ESWARA REDDY C M


VV Puram College, Bangalore University
Bangalore
President BUTCCM
Ph. 09900716027

CHAIR PERSONS & CO-CHAIRPERSONS OF ASSOCIATE COMMITTEES


REGISTRATION
Dr.K.Nirmala
J.B.Campus, BUB
Ph: 09845415304
Prof. Zubeda
Begum
Associate Professor
Abbhaskhan College
for Women,
Bangalore
Ph: 09845159968

SOUVENIR
Prof. K. Ashwathappa
Former Dean &
Director CBSMS, BUB
Ph: 09845952904
Dr.R.Saravamangala
J.B.Campus, BUB
Ph:09242188368

ACCOMODATION
Dr.M.Jayappa
Principal,
RBANMS First
Grade College,
Bangalore.
Mo.No: 09448235042
Dr. T. Ashwath
Narayana
Govt College
KR Puram
Bangalore
Mo No. 9449523533

HOSPITALITY
Prof.
K.M.Nagaraj
Professor of
Commerce
BES College,
Jayanagar
Bangalore.
Ph: 09900961370

TRANSPORTATION
Prof. R. Ashwath
Narayana
Associate Professor
VV Puram College,
Bangalore University
Ph: 09845235727
K Suresh
Associate Professor
VV Puram College,
Bangalore University

MEMBERS:
Dr. M Ashfaq Ahmed, Dr. M. Shivalinge Gowda, Dr. K R Jalaja, Dr. Anil Kumar, Dr. L. Ramesh,
Dr. R K Shrikanth, Dr. Satyanarayana Gowda, Dr. T K Srinath, Prof. C M Hanumantharayappa,
Dr. B Mariyappa, Prof. M. Eshwarappa, Prof. M. Shashidhar (Doddaballapur).

ABOUT BANGALORE
VIDHANA SOUDHA

Bangalore is Asia's fastest growing international city, India's third most populous city and fifth most populous urban city.
Today, as a large and growing metropolis, Bangalore is home to most of the high-tech industries, some of the wellrecognized Universities, colleges and scientific research institutions. Numerous public sector heavy industries, software
companies, aerospace, telecommunications, and defense organizations are located in the city. Bangalore is known as the
Silicon Valley of India because of its prominent position as the nation's leading IT employer and exporter. Also known as
the garden city of India, Bangalore boasts of botanical gardens, parks, natural lakes, architectural landmarks, historical
places, malls, multiplexes and some of the best restaurants in this part of the globe. A demographically diverse city,
Bangalore is a major economic hub and the fastest growing major metropolis in India.
MUST SEE PLACES: Bangalore is the Garden City as well as Silicon Valley of India. When visitors come to Bangalore
there are ample number places that can be visited. The major places are ISKCON temple, Bangalore Palace, Lalbagh,
Visvesvaraya Industrial and Technological Museum, Wonder-la theme park, Bannerghatta National Park, Shiva temple
and the Karnataka Administrative Block- Vidhana Soudha. And in the Heritage city Mysore, Mysore palace, Mysore Zoo,
KRS Dam and Brindavan Garden, Barachukki, SivanaSamudra are some of the worth seeing places in Mysore, which is
about 120 kms from Bangalore. Apart from, below are the major tourist places in Karnataka.

BANGALORE PALACE

MYSORE PALACE

SHRAVANA BELAGOLA

HAMPI STONE CHARIOT

GOL GUMBAZ

BELUR

JOG FALLS

ROUTE MAP

Conference Venue - Jnana Jyothi Auditorium, Bangalore

YOU ARE CORDIALLY INVITED


For any query/information, please contact at the following e-mail/mobile
CONTACT PERSONS:
Dr. B.A.Karunakara Reddy: +919945421819; Balaji M: +919481183364;
Jayaram A: +919620843555.
Website: www.39iaa2016.com
Email: 39iaa2016@gmail.com & info@39iaa2016.com

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