ShodhPrabandhan: Journal of Management Studies
ShodhPrabandhan: Journal of Management Studies, is a half-yearly journal of studies focused on Management studies, in which research papers are published in Hindi and English language. This journal combines all topics related to Management studies. Management studies is an academic discipline that focuses on the theory and practice of managing organizations and businesses. It encompasses a wide range of topics related to managing people, resources, and processes to achieve organizational goals efficiently and effectively. Editor-in-chief: Dr. Praveen Kumar S. (Professor and Dean, Department of Commerce, School of Commerce and Management, Bharath Institute of Higher Education and Research, Chennai, Tamil Nadu, India) Managing Editor: Dr. Tina Porwal (Ph.D., Maharani Laxmibai Girls P.G. College, Indore, India)
INVESTMENT BEHAVIOUR OF INVESTORS TOWARDS MUTUAL FUNDS: AN EMPIRICAL ANALYSIS
Mutual funds have provided unprecedented opportunities for millions of investors, effectively bringing investment options directly to their doorstep. In India, investors typically seek information that does not offer protection against inflation and frequently results in negative real returns. He perceives himself as an anomaly within the realm of investment. Mutual funds have emerged as a significant resource for these investors. Skilled fund managers and vigilant investors collaborate to make mutual funds successful. In the present context, it is crucial to assess the financial literacy levels of investors and evaluate their investment behaviours. This study seeks to examine the correlation between financial literacy and investment behaviour, specifically in the context of mutual fund investments. This study selected a total of 156 respondents who have invested in mutual funds in Palakkad. The convenience sampling technique was employed for sample selection, and a questionnaire served as the study instrument. The statistical tools employed to accomplish the objectives include Karl Pearson's correlation coefficient and a one-way ANOVA. The study demonstrates a reliability coefficient of 84.6%. Data analysis was conducted using SPSS version 26. The findings indicate a positive correlation between components of financial literacy and investment behaviour in mutual fund investments. Nevertheless, understanding financial concepts is crucial for enhancing investment behaviours in relation to mutual fund investments. The analysis reveals a notable effect of age, education, annual income, and employment status on individuals' investment behaviour toward mutual funds.
Copyright (c) 2026 ShodhPrabandhan: Journal of Management Studies
The concept of a startup is to work for oneself and to make work to others which warrants parcel of continuity and penance. Enormous populace with high level of centre salary gathering, taught youth with specialized foundation, IT mastery, high web and versatile entrance are a portion of the drivers that have hurled open doors for spreading startup transformation in India. The 'Make-in-India' activities and other government action plans have additionally given a lift to new businesses and ventures with numerous people entering the brawl. Beginning an endeavour is a very much arranged and trained exercise with due thought of both inner and outside elements that may affect the manageability of the endeavour. Time, collaboration and persistence are significant components which decide enterprising success. Infrastructure, government guidelines and accessibility of money at different phases of development could be a portion of the difficulties for new businesses. This paper focus on overview of Indian startups.
Fintech E-Commerce Travel Tech Mudra Yojana
WORK-LIFE BALANCE IN LEGAL PRACTICE: THE ROLE OF ORGANIZATIONAL CITIZENSHIP BEHAVIOR AND ADVOCACY IN REDUCING BURNOUT
The legal profession is generally linked with extended working hours, high emotional tolls, and more and more burnout, thus, resulting in work-life balance being a major concern. The present research is based on the premise that Organizational Citizenship Behaviour (OCB) and advocacy practices are the ways to increase work-life balance and reduce burnout among the legal sector workers. The paper provides support for the proposition that through supportive actions, collegiality and organizational advocacy, the employee well-being is increased and thus the legal organizations are able to create healthier work environments. The results indicate that positive citizenship behaviours and advocacy-oriented cultures are main contributors to burnout reduction and to the sustainability of professional engagement in the legal practice.
Copyright (c) 2025 ShodhPrabandhan: Journal of Management Studies
PREFERENCE FOR ONLINE CLASSES DURING THE COVID-19 PANDEMIC: A ‘D-NEEDS’ HIERARCHICAL APPROACH AMONG POSTGRADUATE STUDENTS
The Covid-19 pandemic affects all over the world and it disrupted the human life. The educational sector is one of the most affected sectors due to the Covid-19 pandemic. Educational institutes are shut down due to the lockdown and the classes are shifted to online mode. But there are some irregularities noticed in students attending online classes. Thus, the reason behind the study is to discover the deficiency needs of the students and their preference towards the acceptance of online classes during the Covid-19 pandemic. The findings reveal that the students have an unfavourable attitude the towards the online classes. This particular research was perpetrated on 100 postgraduate students in Kerala and Tamil Nadu to analyse their preference for online classes. Primary data collected through a questionnaire. Research question and hypothesis were tested with statistical tools.
PHARMACEUTICAL PREPAREDNESS AND STRATEGIC MANAGEMENT OF MILITARY HOSPITALS DURING WARTIME: A GLOBAL REVIEW
In contemporary warfare, military hospitals are central portals for trauma care, disease management, and logistical command in extraordinary and unpredictable circumstances. This is a review of the trajectory, modalities and prospects of pharmaceutical preparedness and strategic hospital management in conflict zones. Basing on historical fact as well as on case studies from the US, Ukraine, China, India and the Middle East, with the data from a few dozen ongoing armed conflicts, military health systems need struggle to achieve those requirements of the multiple contractor environment, associated with supply chains, storages, and emergency procurements and medical logistics in the Pentagon. Some of the key issues identified include drug-shortages, ethical dilemmas in rationing, lack of uniform standard of international guidelines, and cyber security considerations to pharmaceutical information. Among emerging innovations identified and discussed in the review are the AI-supported prediction of needs of blood supply and plasma, blockchain-supported tracking of medication supply, modular systems for field hospitals, support for military-civil cooperation, and systems for telepresence in the field.
CHALLENGES TO PSYCHOLOGICAL WELLBEING AMONG STUDENTS IN MULTICULTURAL ENVIRONMENTS: THE ROLE OF EMOTIONAL INTELLIGENCE
Purpose This study examines the relations among intercultural problems, emotional intelligence, and university students' psychological well-being from diverse academic settings. The objective of the present study is to investigate the mediation and moderation role of emotional intelligence in the influence that multicultural stressors, such as cultural adjustment problems, communication difficulties, and social integration challenges, may have on the students' psychological well-being and adaptability. Design/methodology/approach A quantitative cross-sectional design was adopted, where a total of 384 undergraduate and graduate students from various universities participated. Data collection was done by standardized tools to assess issues related to multiculturalism, emotional intelligence, and psychological well-being. SEM was applied in this research to test various direct, mediation, and moderation effects that the components had. Findings The findings have revealed negative impacts of multicultural problems on students' psychological well-being; at the same time, emotional intelligence plays an important role in mediating or moderating this relationship. Emotionally intelligent students are better able to manage their emotions, empathize with others, and bounce back from adversity; as a result, they are more equipped to navigate the challenges presented by social and cultural diversity. Low levels of emotional intelligence have been found to raise stress and reduce wellbeing within intercultural settings. Originality/value This research extends the literature on intercultural education by underlining emotional intelligence as an important psychological resource. It offers practical implications for educators and policy makers in the design of culturally sensitive treatments and emotional intelligence training programs that aim to advance mental health, inclusivity, and cross-cultural cohesion in school settings.
AN ANALYTICAL STUDY OF THE RELATIONSHIP BETWEEN RISK MANAGEMENT AND FINANCIAL PERFORMANCE
The further sophistication of the financial market itself has contributed to embracing the importance of effective risk management as a strategic tool that can guarantee its sustainability and future financial prosperity in the organization. The following paper provides the review of the correlation between risk management practice in the selected companies and financial performance. The study evaluates the key aspects of the risk management process, along with the identification, evaluation, mitigation, monitoring, and adherence to the primary, and secondary data and their impact on financial outcomes, i.e., profitability, liquidity, solvency, and return on investment. These relationships were estimated and their strength and magnitude of the relationship studied using statistical techniques like correlation, regression analysis. According to the results, banks which possess properly developed and properly co-ordinated risk management systems have higher chances of positive financial performance and become bastions against the forces of divergence in the market. It is found in the research that proactive risk management must be part of corporate governance to enhance financial performance as well as sustainability in the long run. Recommendations are made as how companies may improve the robustness of risk management processes so as to be in a stronger financial position and competitive position.
DOES FINANCIAL LITERACY INFLUENCE FINTECH USAGE AMONG WOMEN ENTREPRENEURS? A MICRO-LEVEL STUDY FROM RURAL TAMIL NADU
Financial technology (FinTech) has significantly transformed the financial landscape in India, yet adoption among rural women entrepreneurs remains uneven and strongly dependent on foundational knowledge and confidence in digital finance. This study examines whether financial literacy influences FinTech usage among women entrepreneurs in rural Tamil Nadu. Using a hypothetical dataset of 280 women operating micro and small enterprises, the research evaluates financial literacy, digital confidence, and FinTech usage patterns. The study employs descriptive statistics, Pearson correlation, independent t-tests and simple linear regression to understand the relationship between financial literacy and digital adoption. Results indicate a strong positive association between financial literacy and FinTech usage (r = .62, p < .001), suggesting that women with higher financial knowledge are significantly more likely to engage with digital banking tools such as UPI, mobile banking apps, and online payment platforms. Regression analysis shows that financial literacy explains 38% of the variance in FinTech usage, underscoring its predictive power. Additional analyses reveal meaningful differences in usage across education groups, further highlighting the role of knowledge in shaping digital behaviour. The findings reinforce existing literature emphasising financial literacy as a central determinant of digital financial inclusion (Lusardi & Mitchell, 2014; Ghosh, 2022) and contribute micro-level evidence from rural India. The study suggests that banks, FinTech providers and government agencies should integrate digital literacy modules into entrepreneurship support programmes, simplify digital interfaces, and deliver targeted awareness interventions for rural women. By strengthening financial literacy, policy actors can foster more equitable participation in India’s rapidly evolving digital economy.
SUSTAINABLE MARKETING AND CONSUMER BEHAVIOUR WITH SPECIAL REFERENCE TO HOME AND KITCHEN ESSENTIALS
The Word sustainable means holding back the customer for the business. These will succeed mostly when the product doesn’t harm society. We should also be aware of which customers are sustainable and which aren’t for the business's growth. Sustainable marketing prevents damage to the environment and promotes well-being for the environment. There are many examples we can bring here, like packaging food. Most customers avoid buying packaged products that are harmful to society; instead, they prefer eco-friendly packaging or products. Most of the customers are looking for products that last long and reduce waste. Sustainability is based on the needs of the present without compromising the ability of future generations to meet their needs.
SUSTAINABLE DEVELOPMENT AND POLITICAL WILL: POLICY LESSONS FROM THE GLOBAL SOUTH
ustainable development in the Global South is not constrained merely by economic limitations but by the complex interplay of political will, institutional priorities, and governance capacity. This paper analyzes how political commitment affects the implementation of sustainability policies in developing nations, using a comparative political economy framework. Drawing from hypothetical case data across 10 countries, it evaluates the relationship between policy intent, governance quality, and actual sustainability outcomes in economic, social, and environmental dimensions. Findings indicate that nations demonstrating high political commitment—measured by sustainability budget allocation, participatory governance, and long-term planning—achieve markedly better developmental outcomes. The study concludes that effective sustainability transitions require not only financial resources but consistent political intent, institutional accountability, and citizen involvement.
EXPLORING BUDGETING PROCESSES AND FORECAST PRECISION AT SCHAEFFLER INDIA LTD
During my six-week internship in Schaeffler India Ltd's Finance and Controlling team at the Pune plant, I closely examined how the company handles budgeting and forecasting amid automotive sector pressures. Key tools like SAP ERP, detailed Plant Cost Reports (PCRs), and driver-linked models drive their financial planning, enabling tight cost oversight and better decision support. Through hands-on involvement in budget cycles and variance reviews, I found the system delivers solid results but struggles with raw material swings, power cost hikes, and data handoffs between teams. Rolling forecasts, analytics upgrades, and smoother team coordination could lift accuracy further, making planning more adaptive.
INFLUENTIAL FACTORS IN IN-STORE IMPULSIVE BUYING BEHAVIOUR - AN EMPIRICAL STUDY WITH REFERENCE TO CHENNAI CITY
The aim of this research is to determine the most influential factor that indulge the consumers to buy impulsively at store. The variables used in this study are unplanned purchases, type of products purchased, carrying of shopping list, liking of impulse buying, Comparison of price, quality of the product, experience on return of product, external influencers of unplanned purchases, unplanned buying due to self-inner pressures, impulsive purchases due to my family and friend’s pressures, and the post-purchase evaluation of the consumers. In this study the data was collected from the targeted population of 99 respondents residing in the city of Chennai. This study has carried out Frequency Test, ANOVA Test, and Descriptive Test using SPSS 16.0 on the basis of 99 responses. The results indicate that the six hypothesis were observed insignificant relationship between the variables on Impulse Buying with demographic factors and the four hypothesis were observed to have significant relationship between the variables on Impulse Buying, Whereas the frequency test has been analysed to test the majority of the consumers who make impulse buying and at the same time descriptive statistics has also been measured to compute the three highest rating factor and the three lowest rating factor suggested by the respondents as the reason for which they buy the goods impulsively.
CUSTOMER AWARENESS, ADOPTION, AND SATISFACTION WITH MOBILE BANKING APPLICATIONS: AN APPLIED STUDY
The primary objective of this study is to examine the extent to which customers are aware of and satisfied with mobile banking application services. Data for the study was collected using purposive sampling techniques from various districts of Haryana. Data were collected from 510 competitors. Chi-square tests and descriptive statistical techniques were used to answer the research question. All hypotheses based on the literature were accepted based on the study results. The study found that there is a significant relationship between awareness, adoption, and satisfaction with mobile banking applications.
A STUDY ON INCOME TAX RETURN (ITR) FILING PROCESSES AND ORGANIZATIONAL EFFICIENCY AT KEYUR BHAYANI & ASSOCIATES
Income Tax Return (ITR) filing is a core component of India’s direct taxation system, and professional Chartered Accountancy (CA) firms play an essential role in ensuring accurate compliance for individuals and businesses. This research paper evaluates the operational efficiency, process structure, and challenges associated with ITR filing within a mid-sized CA firm—Keyur Bhayani & Associates—based on empirical insights gained during an internship. The study analyzes workflow stages, client interaction mechanisms, documentation management, and bottlenecks in compliance processes. It also highlights industry trends, technological gaps, and opportunities for improvement. Using qualitative analysis of observations, practitioner inputs, and process mapping, the study concludes that while the firm demonstrates strong technical expertise, its operations rely heavily on manual processes, which creates delays in data collection and communication. Recommendations include workflow standardization, digital transformation, and structured client education mechanisms. This research contributes to understanding how CA firms can enhance efficiency and client satisfaction in the evolving taxation ecosystem.
ANALYZING AND UNDERSTANDING WORK-LIFE BALANCE OF SEA FARERS IN SIP MANAGEMENT: A STUDY BASED ON INTERNSHIP EXPERIENCE AT STAR SEA MANAGEMENT
Because seafaring is so demanding, work-life balance has become a major concern in the maritime industry. Seafarers work in remote locations with little communication, endure erratic work schedules, and spend long stretches of time apart from their families. Through an analysis of observations made during a four-week internship at the maritime recruitment firm Star Sea Management, this study investigates the work-life balance issues faced by seafarers. The study identifies long contracts, physical exhaustion, emotional isolation, and stress related to documentation as the main causes of work-life imbalance using qualitative techniques like observation, documentation review, and informal interviews. The study highlights the crucial role recruitment agencies and shipping companies play in shaping seafarer welfare and provides targeted recommendations to improve the overall well-being of maritime professionals.
ENHANING EFFICIENCY IN ITR FILING USING EASY OFFICE: AN INTERNSHIP STUDY AT CA SIRAJ MAVANI AND ASSOCIATES
Filing of ITR in India is gradually shifting to more digital platforms, enabling quicker processing with minimum manual errors. This research paper aims to find out how digital software, namely Easy Office, influences the efficiency in ITR filing at a CA firm. The study is done based on the observation during my 4 weeks of internship at a CA firm where I alone filed around 5-10 ITR's using Easy Office. Easy Office is integrated directly with the Income Tax Portal and allows auto fetching and cross verification of taxpayer data from multiple sources. The software supports: • Importing Form 16: The system allows direct uploads of Part A and Part B PDFs. It auto-reads things such as gross salary, deductions under Chapter 5-A, and TDS. The software pre-populates all salary fields into the ITR form, reducing manual entry errors. • AIS Sync: Easy Office connects to the AIS portal and fetches financial information reported by banks, mutual funds, and other institutions. This helps ensure that all the reported income sources are correctly reflected in the return to avoid mismatch notices. • TIS: Taxpayer Information Summary Easy Office automatically matches AIS with TIS instead of manually comparing data and highlights mismatches that may trigger a notice. • Form 26 AS (AS – 26) Fetch: The form fetches directly the data on tax credit (TDS/TCS) from TRACES. Once all the data is generated, the software pulls a pre-generated JSON file, validates it, and it's ready to upload on the Income Tax portal. Personally, I handled 5-10 ITRs a day and took much less time than doing it manually.
A STUDY ON PRACTICAL APPLICATIONS OF ACCOUNTING AND FINANCIAL MANAGEMENT CONCEPTS AT JSW STEEL
This paper intends to understand the practical applicability of some of the accounting and financial management concepts in large industrial organizations, with special reference to JSW Steel, one of the leading producers of steel in India. The need for this study is to bridge the gap between theoretical learning from classrooms and the actual implementation of financial practices in a corporate setup. Students and interns totalling 45 were surveyed in a structured manner to assess their understanding and experience of practical accounting and financial management during their internship programs. The findings thus show that though students know that these things are important, they cannot apply them properly in real life because of limited exposure, short duration of internships, and restricted access to company data. This study also finds that JSW Steel depends on modern software systems like Tally, SAP, and ERP for ensuring accounting accuracy and financial transparency. This paper concludes that increasing the duration of internship, mentorship programs, and practical workshops can significantly improve the learning experience of the students and subsequently prepare them for professional careers in finance.
EXPLORING MARKETING DYNAMICS AND SALES PRACTICES IN INDIA’S AUTOMOBILE INDUSTRY: A CASE STUDY OF TEJPAL MG MOTORS
The Indian automobile sector has undergone rapid transformation with the rise of technology-driven vehicles, digital marketing strategies, and evolving customer expectations. In this context, dealership-level marketing and sales practices play a crucial role in shaping consumer perception, influencing purchase decisions, and establishing brand trust. This research explores how modern sales and marketing dynamics function at Tejpal MG Motors, Kalyan, an authorized dealership of MG Motor India, and examines their impact on customer behaviour during the automobile purchasing process. A mixed-method approach has been used, combining primary insights from dealership-level observations with secondary data from industry reports. The study assesses key elements such as product demonstrations, test-drive experience, CRM-based follow-ups, pricing transparency, digital enquiry handling, and the influence of MG’s technology-rich vehicles on consumer preferences. The findings indicate that personalised interaction, quick follow-up through CRM, and technology-focused product communication significantly enhance customer engagement and conversion potential. Results further show that customers are strongly influenced by premium showroom experience, sales team professionalism, and clarity of information provided during the decision-making process. Overall, the research concludes that well-integrated marketing and sales strategies at the dealership level play a decisive role in improving customer satisfaction and strengthening the brand’s competitive position in the Indian automobile industry.
THE IMPACT OF CORPORATE TAX IMPLEMENTATION ON ACCOUNTING PRACTICES AND BUSINESS COMPLIANCE IN THE UNITED ARAB EMIRATES
This research paper has the objective to assess the ultimate influence of the Corporate Tax system in the United Arab Emirates, which had its formal opening in June 2023, on accounting and business compliance practices. The study only uses resources that are recognized as the best such as the Federal Tax Authority, KPMG, PwC, and IFRS Foundation, and it also investigates the new CT legislation's impact on various areas of financial reporting, internal controls, tax documentation, and compliance processes. The examination reveals that the Corporate Tax has imposed considerable technical requirements on entities that are preparing their financial statements under both the IFRS and the IFRS for SMEs, mainly with respect to the computation of the taxable income, the application of the realization-based principles, and the reconciliation of the accounting profit with the tax profit. Besides, companies are to secure new governance systems, super documentation, and updated accounting policies in order to conform to FTA's demands. This paper concludes that a Corporate Tax policy is a drastic change in the United Arab Emirates' regulatory environment, one that promotes transparency and conformity with international tax requirements but also imposes new compliance obligations on companies.
ACCOUNTING PRACTICES AND SMALL BUSINESS SUSTAINABILITY: A COMPARATIVE STUDY OF INDIA AND OMAN
Small businesses form the backbone of most economies, making significant contributions to employment and innovation. However, their survival often depends on effective financial management. This paper examines the crucial role of accounting in promoting small business success, concentrating on how accurate record-keeping, financial reporting, and compliance practices facilitate informed decision-making and long-term sustainability. Drawing on comparative insights from India and Oman, as well as practical observations from an internship experience, the study highlights the benefits of structured accounting systems and the challenges faced by small enterprises in adopting them. The analysis emphasizes that accounting is not merely a technical requirement but a strategic tool that enhances credibility, improves cash flow management, and enables growth. The findings suggest that greater awareness, affordable digital tools, and training can strengthen accounting practices in small businesses, ultimately contributing to their long‑term viability.
MARKETING DIVISION ROLE IN INDIAN OIL CORPORATION, LTD
The Marketing Division of Indian Oil Corporation Ltd. stands as the backbone of the company’s outreach, customer engagement, and brand presence across the nation. This study reflects on the day-to-day operations, traditional marketing practices, and evolving strategies witnessed during the internship. It explores how the division manages distribution, strengthens customer relationships, promotes products, supports dealers, and upholds the legacy of India’s largest energy PSU. The findings offer insight into how long-established methods blend with modern marketing techniques to sustain trust and fuel growth.
OPTIMIZING REGULATORY COMPLIANCE IN ACCOUNTING: THE ROLE OF AUDITS, EMPLOYEE TRAINING, AND REGULATORY TECHNOLOGY
The proposed study looks at how an organization's accounting function can greatly improve regulatory compliance through the coordinated use of frequent audits, focused personnel training, and regulatory technology (RegTech). Many businesses struggle with the financial, legal, and reputational risks associated with non- compliance in a setting where laws and standards are constantly changing. The goal of this project is to provide an integrated framework where technology automates monitoring, documenting, and reporting of compliance activities, training increases staff knowledge and competency, and audits offer systematic verification of conformity. In order to examine how these three factors collectively affect the frequency of regulatory infractions and the caliber of financial reporting, the study will use a mixed-methods or quantitative approach. The study will evaluate the individual and combined effects of audit results, training efficacy indicators, and the use of compliance tools or software on lowering errors, delays, and breaches. The anticipated contribution is a useful model that businesses, particularly accounting and audit firms, can utilize to develop or enhance their compliance systems, fortify internal controls, and promote a culture of moral, proactive regulatory compliance.
A STUDY ON THE EFFECTIVENESS OF REWARDS AND RECOGNITION SYSTEM IN REDUCING ATTRITION
In today's competitive business environment, employee retention has become a key challenge for organizations. High turnover not only increases recruitment and training costs, but also disrupts workflows, impacts productivity, and weakens organizational knowledge. Among various HR strategies, an effective “reward and recognition” (R&R) system plays a key role in increasing employee satisfaction, motivation, and long-term commitment. This study investigates the effectiveness of reward and recognition systems in reducing employee turnover, with a particular focus on how monetary and non-monetary recognition influences employee engagement and organizational loyalty. This study uses an explanatory design drawing based on both primary and secondary data. Primary data were collected through structured questionnaires and interviews conducted among employees from different departments, and secondary data were obtained from corporate human resources reports, industry reports, and academic literature. The data collected were analyzed using percentage analysis and correlation analysis techniques to identify the relationship between employees' perceptions of the R&R system and their intention to remain with the organization.
Copyright (c) 2024 ShodhPrabandhan: Journal of Management Studies
AN ANALYTICAL ASSESSMENT OF HOW ACCOUNTING APPLICATIONS ENHANCE THE EFFICIENCY OF FINANCIAL RECORD MANAGEMENT
The technology evolution has brought about a complete change in the accounting profession. The financial record management has been moved from manual processes to digital automated systems. This paper presents a thorough analytical evaluation of the role of accounting applications in increasing the efficiency, dependability, and precision of the financial record management in the current organizations. The study analyzes the operation of widely accepted tools such as Tally Prime, QuickBooks, and SAP to examine the different ways such systems are able to organize data better, eliminate human error, and to some extent, decision-making is faster. The research follows a descriptive, observational, and qualitative approach, employing direct observations, secondary data, and a comparative analysis of manual and computerized systems. The study results reveal that uses of accounting applications hasten the overall process of daily chores drastically, ensure compliance with tax laws, elevate the quality of reports, and at the same time, offer real-time finance information. The accuracy of record keeping, the readiness for audit, and overall productivity upswing reveal the remarkable power that digital systems have over accounting workflows. Nevertheless, inescapable issues, including user training, security of data, and maintenance of the system, still exist. However, the net impact of using accounting software is to say the least, very encouraging. The paper argues that contemporary firms that aspire to keep up with efficiency, transparency, and professional standards in financial record management can no longer rely on old manual methods.
THE MOST SIGNIFICANT PREDICTORS OF STARTUP SUCCESS: A STUDY AT HPCL
This paper, titled “The Most Significant Predictors of Startup Success”, conducted by Snigdha Khalde from Amity University, Mumbai under Hindustan Petroleum Corporation Limited (HPCL), explores the key factors that determine why some startups thrive, while most of them fail. Despite their role in driving innovation and growth, nearly 90% of startups fail early on. Analysing over 50 real-world cases through analytical models and investor frameworks, the research identifies seven core predictors of success including founding team dynamics, market timing, product-market fit, financial strategy, and early traction. It also introduces quantitative assessment tools to help founders and investors evaluate startup viability. A case study on SUGAR Cosmetics validates these findings, showcasing how strategic alignment with these predictors leads to sustained growth. This paper presents a concise, data-driven framework that empowers entrepreneurs, investors, and policymakers to better identify, support, and scale high-potential startups.
EXPLORATORY STUDY ON RELATIONSHIP BETWEEN WORK LIFE BALANCE AND CAREER SUCCESS OF KPO WOMEN EMPLOYEES IN CHENNAI
This study examines the relationship between the work life balance and career success of women employees working in the KPO sector. Women universally and locally, have succeeded in all professions. So Female employees on work environment and occupations will assume an exceptionally dynamic part in changing the innovation business and economy overall. This is an exploratory study on the relationship between the successful career and work life balance of female employees. Nature of work life and large connected with the series goals hierarchical circumstances and practices that empowers employees of an organisation to see that they are essentially protected, satisfied and chances of development as an individual person. Women employees work life balance and career growth can be identified with this study . The main purpose of this study to encourage the women employees towards technological work and also to improve morale and motivation level of women employees.
DETERMINING FACTORS OF POST PURCHASE BEHAVIOUR OF ELECTRIC VEHICLE CONSUMERS
This research examined consumer perceptions regarding the post-purchase experience of electric vehicle (EV) owners. The rising popularity of electric vehicles in India necessitates an understanding of consumer perceptions regarding different facets of their purchasing and ownership experiences (Kumar & Singh, 2022). The study examined post-purchase behaviours associated with electric vehicles, focusing on determinants affecting consumer satisfaction and continued adoption (Sharma et al., 2023). A sample of 114 respondents using electric vehicles in Chennai was selected for the study, which is classified as descriptive research (Sekaran & Bougie, 2020). The questionnaire served as the study instrument for data collection, and a convenience sampling method was employed (Malhotra, 2019). Exploratory Factor Analysis (EFA) and One-Way ANOVA were used as statistical tools, while Cronbach’s alpha was employed to assess the reliability of the study (Field, 2018). Data analysis was conducted using SPSS v 25, and the reliability of the scale was measured at 0.829 (82.9%), indicating high internal consistency (George & Mallery, 2019). The findings reveal that the factors influencing post-purchase behaviour towards electric vehicles include comfort, driving experience, energy efficiency, design, safety, charging convenience, and information exchange (Rao & Nair, 2021). Key aspects of post-purchase behaviour include comfortable driving, satisfactory vehicle performance on straight roads, accurate calculation of driving distance, appealing exterior and interior design, effective vision and lighting functions, reasonable recharging time, and the proper functioning of the navigation system (Patil & Deshmukh, 2022). Furthermore, demographic variables such as age, occupation, monthly income, and driving experience with e-vehicles were found to significantly influence post-purchase behaviour (Gupta & Mehta, 2023).
ECO-TOURISM AND HOMESTAYS IN NEPAL: SOCIO-ECONOMIC AND MOTIVATIONAL FACTORS IN GHALEGAU AND SIRUBARI
This study investigates some of the socio-economic and motivational dynamics behind the development of eco-tourism homestays in Ghalegau and Sirubari, two traditional mountain villages situated in rural Nepal. Methods employed were a quantitative methodology, in which data was obtained from forty homestay operators (twenty from each village) using structured questionnaires; further supported by qualitative in-depth interviews to collect practice challenges and perceptions. We employed descriptive statistics and inferential analyses, such as paired-samples t-tests to highlight patterns or relationships among variables guest satisfaction, operational costs, cultural practice and the impact on local house-hold of the different homestay activities. The results revealed that homestay ownership was close to gender balance and also the degree of embeddedness in very particularly a family-based, female-inclusive operational model. The majority of owners have little formal education, which underlines the importance of local knowledge and social skills over qualifications. And that also happens to very much be in demand from both guests (cultural authenticity, cleanliness) and the hosts always care about these things naturally for the same reason we preserve local traditions. Post-homestay initiation, 80% of operators reported significantly increased income. Homestays: There were statistically significant positive changes in investment capacity, income sources, health and education of family members, sanitation and social integration after adopting the homestays; there was no significant change in the relationship within households or for balancing their incomes and expenses. The study findings demonstrate that Ghalegau and Sirubari homestay has offered economic opportunities besides to increase cultural preservation, health, education and community Ownership. However, these benefits can only be sustained and enhanced through specific interventions in the areas of capacity building, financial access and infrastructure. The results further strengthen nature of community-based eco-tourism against the backdrop of inclusive and sustainable rural development in Nepal.
ADDRESSING THE NAIRA'S FREE-FALL IN THE WAKE OF ENERGY SUBSIDY REMOVAL: A POLICY ROADMAP FOR NIGERIA'S DEMOCRACY
This research review paper explores the complex relationship between the removal of energy subsidies and the depreciation of the Nigerian naira under the current democratic government. Energy subsidies have long been a point of contention in Nigeria, with successive governments grappling with the economic, social, and political implications of their removal. The removal of energy subsidies has been touted as a necessary measure to free up government revenue for development projects, but it has also triggered inflation, social unrest, and a free fall of the naira in the foreign exchange market. This review paper examines the historical context of energy subsidies in Nigeria, their impact on the economy, and the theoretical and conceptual frameworks that explain the interaction between subsidy removal and currency depreciation. It also delves into the current administration’s policies on subsidy removal, the challenges posed by the free fall of the naira, and potential strategies for mitigating these issues. The paper concludes with recommendations for sustainable economic reform, focusing on balancing fiscal responsibility with social equity in a democratic context.
VAT SHARING FORMULA: A TECHNIQUE THAT CAN UPSET NIGERIA’S MIDDLE TIER GOVERNMENT FINANCES
This study examines the potential impact of proposed changes to Nigeria's Value Added Tax (VAT) revenue sharing formula on the financial resources available to states and the Federal Capital Territory (FCT). The research investigates whether the new formula will disproportionately benefit states with high VAT revenue generation and exacerbate fiscal disparities among states. Using descriptive statistical analysis of secondary data, the study finds that the proposed formula will disproportionately favor states with high VAT revenue generation, such as Lagos, while states like Imo will experience significant declines in VAT revenue allocation. The study recommends a more equitable VAT sharing formula, that properly considers the principles of derivation, equity, and population, as the real factors for addressing fiscal disparities among states, the FCT and their regions, while promoting fiscal sustainability.