University of Kerala

Kariavattom Campus

45 th
ALL INDIA
ACCOUNTING
CONFERENCE &
INTERNATIONAL
SEMINAR
ON
ACCOUNTING
EDUCATION
& RESEARCH

9-10 December 2023

Jointly organised by

INDIAN ACCOUNTING ASSOCIATION

KERALA BRANCH
& DEPARTMENT OF COMMERCE
UNIVERSITY OF KERALA
Re-accredited by NAAC with A++ Grade
INVITATION
The Department of Commerce, University of
Kerala, in association with Indian Accounting
Association, Kerala branch considers it a privilege
and matter of great pride to host the 45th All India
Accounting Conference during December 9-10,
2023. The Conference would provide a forum for
interaction on issues relating to Accounting,
Finance and related themes, besides providing
vital inputs for research in accounting. It would
create an interface among professionals,
academicians and experts in the field of
accounting education from India and abroad. The
three concurrent sessions would be on:

Voluntary Disclosures in the Corporate Sector

Tax Incidence, Evasion, Avoidance and
Detection
Technology 4.0 and Accounting

We cordially invite you to participate in the

seminar and contribute Papers in the technical
sessions based on the themes identified. We
request you to take advantage of this opportunity
to interact with eminent scholars, researchers and
distinguished speakers from India and abroad.
 INDIAN ACCOUNTING ASSOCIATION
https://indianaccounting.org/

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. Ever since its inception, IAA has served as an important forum for raising the
status of accounting both as a discipline and as an important tool for managerial decision
making. The association was founded by academicians and professionals in accounting on
March 17, 1969 and was inaugurated on February 14, 1970 by the then Accountant General of
Uttar Pradesh. It is a member organization of International Association of Accounting
Education and Research (IAAER) and is held in high esteem by American Accounting
Association (AAA). At present, IAA has a network of 59 branches in India with more than
7700 life members with 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.
The Association also gives IAA Young Researcher Award and IAA fellowship.

The Kerala Branch of IAA was formally established in 2008. The branch is functioning from
the Department of Commerce, University of Kerala. The Branch has organized regional
seminars on issues relating to Government Accounting and Convergence to IFRS. There are
two other branches in the State, namely, Alapuzha Branch and Kozhikode Branch
University of Kerala
https://www.keralauniversity.ac.in/home

The University of Travancore, which eventually became the University

of Kerala, was established in 1937 by a promulgation of the Maharaja
of Travancore, Sri Chithira Thirunal Balaramavarma, with the motto
'Karmani Vyagyate Prajna' – Knowledge realizing itself is action, which
was adopted from Panchatantra. In 1957, University of Travancore
was renamed as University of Kerala. Sir. C.P. Ramaswamy Ayyar, the
then Diwan of the State was the first Vice-Chancellor. The University
was re-accredited with 'A++' grade by NAAC in 2022 and was ranked
24th among universities in the country under NIRF 2023. University of
Kerala has 43 Departments of teaching and research under 16 faculties. SEMINAR VENUE
Bestowed with a 400 acres campus, the university has state- of- the -art
infrastructure in terms of laboratories, libraries, digital resources as The seminar would be hosted at
well as support services for skilling and business incubation.
Kariavattom Campus, which is 14 kms
from Thiruvananthapuram Central
Railway Station and 11 kms from
Department of Commerce Thiruvananthapuram International
https://commercedept.in/ Airport. Separate help desks would
function from 8th December 2023, 7 a.m.
Established in 1985, the Department of Commerce has emerged as a Centre of
Excellence with focus on Education, Research, Consultancy, and Extension onwards at the Railway Station, Airport
Services. The Department has completed various milestones in its academic & University Kariavattom campus.
endeavor making it unique of its kind. Completion of UGC SAP project in
2014, Global Initiative of Academic Networks (GIAN) 2017, major
consultancy work for the industry, innovative projects on financial literacy,
and social sector projects are a few to mention. The Department houses the
local branch of the Indian Accounting Association. The Department offers

Scan / Click here for

Doctoral Programmes leading to Ph.D. and four M.Com Programmes viz:

Campus Map
M.Com Finance and Accounting
M.Com Global Business Operations
M.Com Rural Management
M.Com Blue Economy and Maritime Law
Researchers' forum, Commerce Club and Consultancy Cell enrich the
Intellectual Property support services of the Department.
About Thiruvananthapuram
Thiruvananthapuram is the capital city of Kerala. Located on the west coast of India, it is known for its natural
beauty, rich history and vibrant culture. The city has a tropical climate and is surrounded by hills on three sides,
with the Arabian Sea to the west, being the home to several beautiful beaches including Kovalam Beach and
Shanghumukham Beach, which are popular tourist destinations. Thiruvananthapuram is also known for its
historical landmarks such as the Sree Padmanabhaswamy Temple, one of the richest temples in the world and the
Napier Museum, which showcases a wide variety of Indian art and artifacts.
In addition to its natural and historical attractions, Thiruvananthapuram is also a hub of culture and education
with several institutions of national importance, including the Indian Institute of Science Education and Research
and the Indian Institute of Space Science and Technology.

Sightseeing facility

City tour operators would undertake city trips to

important tourist destinations of
Thiruvananthapuram, namely, Kovalam Beach,
Kanakakunnu Palace, Veli Tourist Village ,
Shanghumukham Beach etc. This would be
available on a payment basis during post-
seminar hours.

Scan / Click here for

more information
 TECHNICAL SESSIONS
ACCOUNTING
International EDUCATION &
NATIONAL
Seminar EDUCATION POLICY

CHAIRPERSON Prof. M. L. Vadera

Senior Vice-President, Indian Accounting Association
ACCOUNTING
RESEARCH International
JOINT CHAIRPERSONS Seminar
Prof. Pratapsinh Chauhan
Vice Chancellor, Shri Govind Guru University, Godhra, Gujarat
Prof. Shiv Kumar Singh
School of Commerce and Business Studies, Jiwaji University, Gwalior

VOLUNTARY
DISCLOSURES IN
Technical THE CORPORATE
Session I SECTOR

JOINT CHAIRPERSONS Prof. Arvind Kumar

Department of Commerce, University of Lucknow
TAX INCIDENCE, Prof. Jinendra Kumar Jain
Department of Commerce, Dr. Harisingh Gour Vishwavidyalaya, Sagar (M.P.)
EVASION,
AVOIDANCE AND
DETECTION Technical
Prof. Sudipti Banerjea JOINT CHAIRPERSONS Session II
Professor (Retd.), Department of Commerce
University of Calcutta
TECHNOLOGY 4.0
Prof. D. Chennappa
Department of Commerce, Osmania University AND
Technical ACCOUNTING

Session III JOINT CHAIRPERSONS Prof. B. Ramesh

Former Dean, Faculty of Commerce, Goa University
Prof. Rajiv Jain
Jaipur
PAPER CONTRIBUTIONS
Only orginal and unpublished work need to be submitted as papers based on themes & sub themes of the conference. Papers must be
between 3000- 5000 words. A title of not more than 15-20 words should be provided. Technical session for which the Paper is written
should be indicated. An abstract of not more than 300 words should be included. It must indicate study period, sample, research
question, methodology, findings and implications. Text should be printed in Times New Roman with font size 12 typed in 1.5 line
spacing on A4 paper layout with standard margins ( 2.54 cm) on all four sides. Best Paper award will be conferred to the most
outstanding Paper
Prof. Gabriel Simon Thattil Dr. Biju T.
Conference Secretary Organising Secretary,
+91 9496275305 45aiactvm@gmail.com +91 9895636874 biju@keralauniversity.ac.in

REGISTRATION FEE Without Late Fee With Late fee

Office Bearers/ Executive Members/ Past President Nil Nil

Life Members 1200 1500
Non-Life Members 1700 2000
Accompanying Person 1500 1800
Corporate Delegates 3000 4000
Foreign Delegates $150 $180

Bank Details:
The Conference Secretary, 45th All India Accounting Conference
A/C Number: 41910171921
Bank Name: State Bank of India
Branch Name : Kariavattom
IFSC Code: SBIN0070043

Payment of Registration fees and submission of Paper should be done through the conference website www.45aiactvm.com.
Accommodation will be arranged for outside delegates who confirm and remit the full fee up to November 20, 2023.
The Conference kit will not be given to accompanying person.

Registration Opening Date : 15 June, 2023

Last Date for Submission of Abstracts : 31 August, 2023

Register Online through:
www.
www.45aiactvm.com
Last date for Submission of Final Papers : 15 October, 2023
ORGANISING COMMITTEE
Chief Patron Conference Secretary
Dr. R. Bindu Prof. Gabriel Simon Thattil
Hon'ble Minister for Higher Education,
Professor and Head,
Govt. of Kerala
Department of Commerce, University of Kerala
+91 9496275305 45aiactvm@gmail.com
Patron
Prof. Mohanan Kunnummal
Vice-Chancellor, University of Kerala
Organising Secretary
Executive Members Dr. Biju T
Associate Professor, Department of Commerce,
Mr. Kadakampally Surendran
University of Kerala
MLA Kazhakoottam, Thiruvananthapuram
+91 9895636874 biju@keralauniversity.ac.in
Dr. Nazeeb S.
Convenor of the Standing Committee of the
Syndicate on Academics and Research

MEMBERS
Prof. K. Sasikumar Dr. Nimi Dev
President and Secretary of IAA
Prof. S. Kevin Dr. Biju A V
Alappuzha Branch & Kozhikode
Prof. S. Resia Beegam Dr.Mushthaq Ahamed K.
Branch.
Prof. G. Raju Dr. Balu B.
Mr. Vishnu Gopan
Prof .P N Harikumar
All faculty of the Department of Commerce
Prof. R. Vasanthagopal
All EC members of IAA Kerala Branch
Dr. Zajo Joseph

OFFICE BEARERS
President General Secretary Treasurer
Prof. Jasraj Bohra Prof. Sanjay Bhayani Prof. Arindam Gupta

Vice-President (Sr.) Joint Secretary Joint Treasurer

Prof. V. Appa Rao Prof. Prakash Sharma Prof. Ashok Agrawal

Vice-President (Jr.) Chief Editor

Prof. K. S. Thakur Prof. Gabriel Simon Thattil