The principles of historical accounting have failed to ensure maintenance of capital of the enterprise as well as present the true and fair financial position of the enterprise in real terms due to change in business environment, economic conditions such as inflation and value of human resource professional (s) and application of computer i.e., advance technology. GAAP have came under various attack, ICAI has failed to develop such a model, standard norms through which we can present the required and valuable information based on/as well as adjusted with current changes. In the present book "Challenges of Accounting" effort has been made to explain the heed and for developing same new accounting rules and norms for four dimensions like-inflation, human resource, Environment and computer, which are taken as challenges for present accounting rules and norms. The prime objective of the book shall be considered achieved if it proves positive and good suggestion to our accounting professionals and professional bodies research organisations and academic as well as commerce and management students, fiancé managements and policy makers in the corporate sector.
ABOUT THE AUTHOR Kripa S. Jaiswal
Dr. Kripa S. Jaiswal is presently working as reader in Commerce in the faculty of Commerce and Management Studies, mahatma Gandhi Kashi Vidyapeeth (A State University of U.P.) VARANASI. He has a prestigious academic background. He has obtained Masters degree and Ph.D. in Commerce from Gorakhpur University. Besides having first class in all Carreer he has been honoued by two Gold Medals by the Gorakhpur university in Master degree. He has to his credit a very rich teaching experience of 21 years. He is working as research guide for Ph.D. students. He has to his credit for producing 6 Ph.D. till date. His field of Specilization is Accounting Finance and Statistics. He has contributed nearly a dozen valuable research papers and articles in the journals of National repute. He has published 2 books and 3 chapters in several books. Dr. Jaiswal has participated and presented various papers in several National and International Conferences, Seminars and Workshops. He has a life membership of various academic bodies like-Indian Accounting Association (IAA) and Indian Commerce Association (ICA). He is also holding positions on a number of Higher Educational Institutes, as a visiting member and member of governing bodies.
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