Management Accounting in India

Kallapur, S and Krishnan, R (2008) Management Accounting in India. In: Handbooks of Management Accounting Research. Elsevier, pp. 1399-1410.

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This chapter surveys the history, evolution and current status of accounting systems and practices in India. Tracing the roots of Indian accounting systems to the ancient civilization of the Indus Valley, we discuss the accounting contributions of historical writings such as the Smritis and the Arthashastra. We also discuss the accounting system used by the East India Company. Next we provide an overview of contemporary Indian accounting systems and institutions, and accounting education and curricula. We discuss the prevalence of modern management accounting practices in Indian companies. We conclude with a discussion of future research opportunities provided by India's current status as an emergent economic power.

Affiliation: Indian School of Business
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Kallapur, S
Item Type: Book Chapter
Uncontrolled Keywords: Management Accounting
Subjects: Business and Management
Depositing User: Veeramani R
Date Deposited: 28 Oct 2014 14:22
Last Modified: 07 Mar 2019 11:25
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