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ICMAI e-Journal: May 2026 Edition

Journal & Publications

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Index

Sl. No. Topic Audio
1 COVER
2 JOURNAL INFORMATION PAGE
3 CONTENTS
4 FROM THE EDITOR’S DESK
5 PRESIDENT’S COMMUNIQUÉ
6 CHAIRMAN’S COMMUNIQUÉ
7 ICMAI-CMA SNAPSHOTS
8 COVER STORY - REDEFINING VALUE IN AEROSPACE: INTEGRATING LIFECYCLE COSTING, OPERATIONAL AVAILABILITY, AND SUSTAINABILITY IN DEFENCE PROCUREMENTS - CMA RAJENDRA KUMAR JOSHI
9 COVER STORY - ASSETS TO ACCESS: THE NEW ECONOMICS OF SERVICE AND AVAILABILITY - CMA KAMAL NATH THAKUR
10 COVER STORY - BEYOND ASSET SALES: THE EMERGENCE OF SERVICE AND AVAILABILITY-BASED REVENUE MODELS IN AEROSPACE - CMA (DR.) CHANDRA SEKHAR RAJANALA
11 COVER STORY - REVENUE MODELS IN THE POWERBY-THE-HOUR ERA THE SHIFT FROM ASSET OWNERSHIP (CAPEX) TO SERVICE BASED AND AVAILABILITY-BASED MODELS (OPEX) - CMA RAKESH KUMAR PRASAD
12 COVER STORY - UNDERSTANDING PBH AS AN ALTERNATIVE TO TRADITIONAL CAPEX MODEL - CMA AJAY DEEP WADHWA
13 COVER STORY - ACCOUNTING FOR THE FINAL FRONTIER: LIFECYCLE VALUE, RISK, AND SUSTAINABILITY IN THE SPACE ECONOMY - CMA SOUMENDRA ROY
14 COVER STORY - OWNING NOTHING, CONTROLLING EVERYTHING: HOW INDIA'S ACCOUNTING, TAX AND INSOLVENCY FRAMEWORKS MUST ADAPT TO THE POWER-BY-THE-HOUR ECONOMY - CMA TARUN MARIMGANTI
15 INTERVIEW - CMA VENKATA RAMANA KUDIPUDI DIRECTOR - FINANCE & SUPPLY CHAIN – EATON, AUSTRALIA
16 APPLIED INSIGHTS - DIGITAL LENDING BOOM: GROWTH ENGINE OR RISK TIME BOMB? AN APPLIED INSIGHT AND ANALYTICAL PERSPECTIVE ON INNOVATION, INCLUSION, AND FINANCIAL STABILITY IN INDIA - CMA PANKAJ KAPOOR
17 CMA - VALUE ARCHITECT - RISE: REIMAGINING THE CMA AS AN ARCHITECT OF ENTERPRISE VALUE - CMA (DR.) A S DURGA PRASAD
18 ERM - ENTERPRISE RISK MANAGEMENT (ERM) - A FRAMEWORK FOR IMPLEMENTATION - UMA SHANKAR
19 BUSINESS TRANSFORMATION - IMPACT OF A NOVEL RAPID TRANSFORMATION PROCESS CALLED SYNTEGRATION® ON BUSINESSES AND COMPLEX PROJECTS IN CHANGING THE ECOSYSTEM IN INDIA – A CONCEPT PAPER & PRACTITIONER’S GUIDE - CMA SRINIVASH SINGH, CMA (DR.) RAJA GHOSH, DR. SAROJKANT SINGH
20 STOCK MARKET - HOW AI IS CHANGING THE WAY WE INVEST IN THE STOCK MARKET - CMA (DR.) ARINDAM BANERJEE
21 BANKING - CUSTOMER-CENTRIC BANKING: TRENDS, PRACTICES AND CHALLENGES IN INDIA - BIPLAB CHAKRABORTY
22 ERP - INTEGRATED CLOUD ERP SYSTEMS AND COST TRANSPARENCY: AN EMPIRICAL INVESTIGATION INTO ADOPTION, BENEFITS, AND INTEGRATION ISSUES AMONG INDIAN ENTERPRISES - DR. AMIT KUMAR NAG
23 CASE STUDY - IMPACT OF STRATEGIC COST MANAGEMENT ON THE PROFITABILITY: AN EMPIRICAL ANALYSIS ON SELECT AUTOMOBILE COMPANIES IN INDIA - CMA (DR.) V R SRIDHAR
24 DOWN THE MEMORY LANE
25 NEWS FROM THE INSTITUTE
26 NATIONAL CMA PRACTITIONERS’ CONVENTION (NCPC) 2026 4TH AND 5TH APRIL 2026 AT HOTEL SHIVALIKVIEW, CHANDIGARH
27 NATIONAL SEMINAR ON COST AUDIT: COST AUDIT FOR VIKSIT BHARAT – VALUE, VISHWAS AND VISION 10TH APRIL 2026, MUMBAI
28 ADVISORY FOR RENEWAL OF CERTIFICATE OF PRACTICE FOR 2026-27
29 PAPERS INVITED - THE MANAGEMENT ACCOUNTANT
30 INSIDE BACK COVER
31 BACK COVER
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