info@icmai.in
Placement
Direct Membership Fee Payment
Webinars
Students
Members
CMA GPT
Boards
ACMB
BFSI
BoASR
CASB
CAASB
CDB
IAASB
PRB
QRB
SSB
Sec 8 Co.
ICMAI MARF
IPA ICMAI
ICMAI RVO
ICMAI SAO
Contact
Contact Us
Help Desk
RTI
About
Overview
Organisation Structure
Departmental Heads
MOU
ICMAI Network
Annual Report
Publications
CMA Directory
History
Institute Act And Rules
Orders of Election Tribunal
Mission, Vision & Motto
Former Presidents
Internal Committee
Council
Disciplinary Directorate
Organisation Structure
Departmental Heads
MOU
Regional Councils
Centre of Excellence
Chapters
Accredited Institutions
Overseas Centers
Annual Report
CMA Directory 2025-2026
Important Publications
The Management Accountant
Research Bulletin
Committees
Standing Committees
Non-Standing Committees
Other Committees
Executive Committee
Examination Committee
Finance Committee
Committees
Task Forces
Boards
Cells
Board of Discipline u/s 21A(1)
Disciplinary Committee u/s 21B(1)
Members
Members
Professional Avenues
Code of Ethics
International Membership
PD
CPE
UDIN Portal
Members Benevolent Fund
Journal
PhD for CMAs
Members Login
Membership Status Check
Guidelines & Circulars
Practitioners’ Kit
Contact Us
Membership Form
Search Members
Updates for Members
List of Members 2025
Membership Application
Practicing Members
Benefit for Members
Upcoming CPE Programmes
Professional Avenues
Code of Ethics
IPA Membership
CISI (UK) Membership
Professional Development (PD)
Continuing Professional Education (CPE)
UDIN Portal
Objectives of MBF
Nomination Updation From for MBF
Download Application Form
Apply for MBF / Check Status
The Management Accountant Journal
PhD for CMAs
Students
CMA Course
Training
Examination
Career Counselling
Placement
CAT Course
NYCO
C-SET
NAP
ICMAI-IITM Madras
Overview of CMA Course
CMA Prospectus
Utilities & Forms
Study Materials E-Tracking
MOU with IGNOU
Apply for CMA Courses
CMA Syllabus 2022
CMA Opportunities
Online MCQ Portal
Exam Eligibility Check
News and Updates
EOI for Academic Services
E-Learning
Financial Aid and Scholarship
Online Book Purchase
Guidance Videos
FAQ
Contact Us
Practical Training
Skills Training
IOTP
Overview
Online Application for Examination
Pre-Exam
Rank List
Procedure for Obtaining Certified Photocopy of Answer scripts
Regional-Chapter Login
Guidelines for Students
Overseas Students
Post-Exam
List of Prizes
Verification Result
Contact Details
Updates & Announcement
Exam Center
Result
Procedure for Verification of Answer papers
Student Login
Perspective
Events
Resources
Perspective
Prominent Recruiters
Apply for Placement Assistance (only for CMA Members)
Recruiter’s Zone
Current Openings
Recruiter’s Login for accessing CMA Member’s CV
Campus Placement
Advanced Skill Training Programme (ASTP)
Contact Us
CAT Portal
Admission
For ROCC
Previous Question Papers
E-Bulletin
Contact Us
CAT On-Line Assessment Module
National Youth Commerce Olympiad (NYCO)
C-SET
National Accreditation Policy(NAP)
ICMAI-IIT Initiative
Courses
Value Added Courses
Admission Portal
Advanced Studies
BFSI
Taxation
Sustainability & ESG
Management Accounting
Common Admission Portal
Gallery
Gallery
Meetings
Events
Videos
Admission
CMA Online Admission
CMA Students Login
Search
About
Overview
History
Mission, Vision & Motto
Council
Institute Act and Rules
Former Presidents
Disciplinary Directorate
Orders Of Election Tribunal
Internal Committee
Organisation Structure
Organisation Structure
Departmental Head
Departmental Head
MOU
MOU
ICMAI Network
Regional Councils
Chapters
Overseas Centres
Centre of Excellence
Accredited Institutions
Publications
Important Publications
The Management Accountant
Research Bulletin
CMA Directory
CMA Directory 2025-2026
Committees
Standing Committees
Executive Committee
Examination Committee
Finance Committee
Non-Standing Committees
Committees
Boards
Cells
Task Forces
Other Committees
Board of Discipline u/s 21A(1)
Disciplinary Committee u/s 21B(1)
Members
Members
Members Login
Membership Form
Membership Application
Membership Status Check
Search Members
Practicing Members
Guidelines & Circulars
Updates for Members
Benefit for Members
Practitioners’ Kit
List of Members 2025
Upcoming CPE Programmes
Contact Us
Professional Avenues
Professional Avenues
Code of Ethics
Code of Ethics
International Membership
IPA Membership
CISI (UK) Membership
PD
Professional Development (PD)
CPE
Continuing Professional Education (CPE)
UDIN Portal
UDIN Portal
Members Benevolent Fund
Objectives of MBF
Download Application Form
Apply for MBF / Check Status
Nomination Updation From for MBF
Jounnal
The Management Accountant Journal
PhD for CMAs
PhD for CMAs
Students
CMA Course
Overview of CMA Course
CMA Syllabus 2022
E-Learning
CMA Prospectus
CMA Opportunities
Financial Aid and Scholarship
Utilities & Forms
Online MCQ Portal
Online Book Purchase
Study Materials E-Tracking
Exam Eligibility Check
Guidance Videos
MOU with IGNOU
News and Updates
FAQ
Apply for CMA Courses
EOI for Academic Services
Contact Us
Training
Practical Training
Skills Training
IOTP
Examination
Overview
Guidelines
Online Application
Admit Card
Overseas Students
Exam Center Login
Examiner Comments
Result
Post-Exam
Rank List
List of Prizes
Updates & Announcement
Observer Examiner Login
Exam Center Login
Student Regional Chapters Login
Regional-Chapter Login
Career Counselling
Perspective
Events
Resources
Placement
Perspective
Recruiter’s Zone
Campus Placement
Prominent Recruiters
Current Openings
Advanced Skill Training Programme (ASTP)
Apply for Placement Assistance (only for CMA Members)
Recruiter’s Login for accessing CMA Member’s CV
CAT Course
CAT Portal
Admission
For ROCC
Previous Question Papers
E-Bulletin
Contact Us
CAT On-Line Assessment Module
NYCO
National Youth Commerce Olympiad (NYCO)
C-SET
C-SET
NAP
National Accreditation Policy(NAP)
ICMAI-IITM Madras
ICMAI-IITM Madras
Courses
Courses
Advanced Studies
Taxation
Management Accounting
BFSI
Sustainability & ESG
Common Admission Portal
Common Admission Portal
Gallery
Meetings
Events
Videos
Admission
CMA Online Admission
Students Login
Find With Us
ICMAI e-Journal: February 2026
Edition
Home
Members
Journal
The Management Accountant Journal
ICMAI e-Journal: February 2026 Edition
Journal &
Publications
Click here for Journal & Publications Portal
Click here for Research Bulletin Portal
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
77TH REPUBLIC DAY CELEBRATIONS
8
REPORT OF NCMAC
9
ICMAI-CMA SNAPSHOTS
10
RISE INDIA: LEADERSHIP SUMMIT 2026
11
SPECIAL ARTICLE – UNION BUDGET 2026 – 27 ANALYSIS - CMA (DR.) ARINDAM BANERJEE
12
49TH INTERNATIONAL KOLKATA BOOK FAIR 2026
13
COVER STORY – ISSUES AND CHALLENGES FACED BY FARMERS IN SUSTAINABLE AGRICULTURE - CMA (DR.) CESIS DASTAN L AND NISHA R
14
COVER STORY - COST OPTIMIZATION IN FARM OPERATIONS – CMA NILAY A. SAVLA
15
COVER STORY - SUSTAINABLE AGRICULTURE FOR A RESILIENT AND FOOD-SECURE INDIA: THE STRATEGIC ROLE OF CMAS – CMA SUNIL KUMAR PALAI
16
COVER STORY - COVER STORY COST-BENEFIT ANALYSIS OF SUSTAINABLE AGRICULTURAL TECHNOLOGIES: AN INDIAN MANAGEMENT ACCOUNTING PERSPECTIVE - CMA ARINDAM GOSWAMI AND CMA SUSHMA SINGH AND DR. SUNIL KUMAR
17
COVER STORY - TRANSFORMATION OF AGRICULTURE INTO SUSTAINABILITYUSE OF TECHNOLOGICAL ADVANCES - CMA (DR.) MOHIT KUMAR KOLAY
18
COVER STORY - GLOBAL MONEY, GLOBAL GOALS: RETHINKING TRANSNATIONAL FINANCE FOR THE SDGS - CMA (DR.) MEENA BHATIA
19
COVER STORY - ADOPTION OF ACTIVITY-BASED COSTING IN INDIAN AGRI-BUSINESSES: AN EMPIRICAL STUDY ON COST ACCURACY AND MANAGERIAL DECISION-MAKING - CMA (DR.) KANTESHA SANNINGAMMANAVARA AND CMA (DR.) TRINESHA T R
20
BOOK REVIEW – GST ON HEALTHCARE INDUSTRY
21
INTERVIEW - CMA LVS SUDHAKAR BABU, MANAGING DIRECTOR, SAGARMALA FINANCE CORPORATION LIMITED, NEW DELHI
22
APPLIED INSIGHTS - THE NET-ZERO PIVOT A MANAGEMENT PUZZLE IN RE-ENGEENEERING RELIANCE INDUSTRIES FOR A GREEN CENTURY - CMA ARGHYA BANERJEE
23
DIGITAL COST GOVERNANCE – CORPORATE GOVERNANCE CORPORATE GOVERNANCE AND BOARD CHALLENGES IN THE DIGITAL ERA - CMA (DR.) A S DURGA PRASAD AND UMA SHANKAR
24
IBC – IBC IN ACTION : FIELD REFLECTIONS AND FUTURE REFORMS - CMA (DR.) SHILPA PARKHI AND DR. UMA SUBRAMANIAN GOPALAKRISHNAN
25
COST AUDIT - USE OF INFORMATION TECHNOLOGY IN COST AUDITING: TOOLS, TECHNIQUES AND CHALLENGES - CMA SHAILENDRA KUMAR SAHU
26
COST OPTIMIZATION EVALUATION OF EXTENDED ONE-SHIFT THERMAL POWER PLANT OPERATIONS WITH BATTERY ENERGY STORAGE: IMPLICATIONS FOR COST OPTIMIZATION, EMISSIONS, AND GRID RELIABILITY IN INDIA - CMA MANDADI PAVAN AND DR. M. VENKATESWARLU
27
GUIDELINES FOR SUBMITTING ARTICLES
28
DOWN THE MEMORY LANE
29
NEWS FROM THE INSTITUTE
30
SIGNING OF MEMORANDUM OF UNDERSTANDING (MOU)
31
PAPERS INVITED - THE MANAGEMENT ACCOUNTANT
32
INSIDE BACK COVER
33
BACK COVER
Student Connect
Member Connect
Admission Enquiry
ENQUIRY FORM
All fields are mandatory*
First Name
*
Last Name
*
Country
*
Email Id
*
Mobile Number
*
Enter OTP
*
Generate OTP
Select State
*
Select State
Andhra Pradesh
Arunachal Pradesh
Assam
Bihar
Chhattisgarh
Goa
Gujarat
Haryana
Himachal Pradesh
Jharkhand
Karnataka
Kerala
Madhya Pradesh
Maharashtra
Manipur
Meghalaya
Mizoram
Nagaland
Odisha
Punjab
Rajasthan
Sikkim
Tamil Nadu
Telangana
Tripura
Uttar Pradesh
Uttarakhand
West Bengal
──────────
Andaman and Nicobar Islands
Chandigarh
Dadra and Nagar Haveli and Daman and Diu
Delhi
Jammu and Kashmir
Ladakh
Lakshadweep
Puducherry
Select City
*
Select City
Agra
Ahmedabad
Ajmer
Aligarh
Amritsar
Aurangabad
Bengaluru
Bhopal
Bhubaneswar
Chandigarh
Chennai
Coimbatore
Cuttack
Dehradun
Delhi
Dhanbad
Durgapur
Faridabad
Ghaziabad
Gorakhpur
Gurgaon
Guwahati
Gwalior
Hyderabad
Indore
Jabalpur
Jaipur
Jalandhar
Jammu
Jamshedpur
Jodhpur
Kanpur
Kochi
Kolkata
Kota
Lucknow
Ludhiana
Madurai
Mangaluru
Meerut
Moradabad
Mumbai
Mysuru
Nagpur
Noida
Patna
Pune
Raipur
Rajkot
Ranchi
Rohtak
Salem
Shimla
Siliguri
Solapur
Surat
Thane
Thiruvananthapuram
Tiruchirappalli
Udaipur
Ujjain
Vadodara
Varanasi
Vijayawada
Visakhapatnam
Other
Select Course
*
Select Course
CMA Foundation
CMA Intermediate
CAT Course
I authorise the Institute of Cost Accountants of India (ICMAI) and/or its representatives to contact me via phone, SMS, WhatsApp, and/or email. This consent overrides my registration on DND/NDNC.