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. Tina Porwal (Ph.D., Maharani Laxmibai Girls P.G. College, Indore, India) Managing Editor: Dr. Tina Porwal (Ph.D., Maharani Laxmibai Girls P.G. College, Indore, India)
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.
Copyright (c) 2025 ShodhPrabandhan: Journal of Management Studies
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.
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.
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.
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.
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.
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.
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.
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.
A STUDY ON HUMAN RESOURCES UPGRADE TO CLOUD SUITE AS EMPLOYEES RETURN TO ITS PROPERTIES POST COVID – 19 PANDEMIC AT COURTYARD BY MARRIOTT
Background: Many technological tools and innovations are presently available to assist HR experts with lessening their responsibility. Marriott's HR software has made work easy and efficient for its HR force. Hence the burden and pressure were higher at that point. In any case, one outcome of present day HRM is that because of these innovations and technological programming, HRM employment has been lost as humans have been replaced by these software and tools. Significance: Cloud-based HR system enables data accessibility that can be at anytime and anyplace. Several key areas have benefited from human resources cloud-based technology, including recruitment and retention, support in workplace administration, employee self-service, and employee learning and many other areas of Human Resources. Method: This study explores the Administration and Human Resource Planning done in Marriott with help of technology and cloud base software, quantitative information about the employees can be stored, All the basic data identified with the workforce, like their name, address, email, contact no., compensation benefits, encounter, date of passage in organizations, employment status (contract, perpetual, full-time, low maintenance, and so on), are incorporated in a database that can be recovered at any time. Results: From a new generation of employee self-service to continued learning tools, the use of technology in HR management allows HR leaders to assume a more strategic role within the organization. Subsequently, HR innovation benefits business pioneers and representatives the same. Innovation patterns in HR vow to upgrade business tasks and address the difficulties in store for work emphatically. Conclusion: This adaptability enables firms to allocate resources to their needs, improve the effectiveness of the key HR processes, manage costs, and support the scaling up of innovation (and the expansion of new HR innovation patterns) when business demands change.
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.
THE APPLICATION OF CONTINGENCY THEORY IN ACCOUNTING AND MANAGEMENT PRACTICE: A SYSTEMATIC LITERATURE REVIEW FROM 2013 TO 2023
This paper discusses the application of contingency theory in management and accounting. The study also explains the factors influencing contingency theory and how the theory has developed over time. This research uses a systematic literature review (SLR) approach and applies inclusion and exclusion criteria. Data was collected by selecting papers indexed in Scopus from 2013 to 2023. This study aims to examine the development of contingency theory in the application of accounting and management over time.
MUSHROOM FARMING FOR YOUTH EMPOWERMENT: A HIGH-VALUE CROP WITH MINIMAL LAND REQUIREMENTS
Mushroom farming represents a promising opportunity for youth empowerment due to its high-value output, minimal land requirements, and potential for socioeconomic transformation. This review explores the theoretical and conceptual frameworks underpinning mushroom cultivation as a viable agribusiness for young people. It assesses economic, environmental, and social outcomes through recent research and case studies. The paper discusses challenges and opportunities while offering actionable recommendations to optimize this sustainable practice for empowering youth in both urban and rural settings.
FINGER MILLET: A RESILIENT FAMINE CROP FOR MARGINAL FARMING HOUSEHOLDS
Finger millet (Eleusine coracana) is a crucial cereal crop grown predominantly in semi-arid regions of Africa and Asia. It serves as a food security buffer for poor farming households due to its resilience to adverse climatic conditions and minimal input requirements. This paper examines finger millet's nutritional, economic, and agronomic importance, highlights its role in mitigating food insecurity, and discusses its potential in addressing global challenges like climate change and poverty. The review provides a conceptual framework for understanding its socio-economic relevance and concludes with recommendations for improving finger millet production systems through research and policy interventions.
SIGNALING THEORY IN PRACTICE: BRIDGING INFORMATION GAPS FOR ORGANIZATIONAL SUCCESS
Effective dissemination of information is a crucial factor supporting organizational operations in the modern era, where information is a vital asset. This article discusses the importance of reporting financial and non-financial information in bridging information asymmetry to enhance corporate value. Signaling Theory serves as the main framework explored to understand the role of information in supporting funding, social responsibility, recruitment, and digital business management. Through a systematic literature review, this research formulates key questions to explore related journals, provide solutions to information asymmetry, and present examples of practical applications. This study offers insights into the practical implications of Signaling Theory in organizational decision-making while identifying research gaps and opportunities for further studies. The findings aim to serve as a reference for academics and practitioners in optimizing information transparency to create organizational value.
ENHANCING ORGANIZATIONAL PERFORMANCE THROUGH STRATEGIC TALENT MANAGEMENT IN THE DIGITAL AGE: A QUANTITATIVE APPROACH
Strategic talent management has been discovered as key value in the up and changing world today due to digital growth. The aim of this paper is to assess the available literature in the talent management practices and also to know how organizational performance is affected concerning the use of digital tools and technology. It also examines demographic factors that may help moderate talent management, and presents useful practical implications that organizations can implement to improve their perspectives to talent management. The research included a quantitative method and collected data from 293 completed questionnaires issued to employees of different organizations. Both Adaptive Divergence Weight Firefly Algorithm (ADWFA) and K-Means clustering has been used. The correlations between and the effect of talent management practices were quantitatively analyzed using simple regression models. Therefore, the results show that the [SM] application has a very high effect on improving the performance of the organizational performance in terms of engagement, productivity, and efficiency. Unconstrained with the ADWFA classification accuracy which is higher than the one using K-Means algorithm in true positive rate and reduced false negatives and false positives based on the aforesaid group’s results, the indicated hypothesis could be formulated that the ADWFA is more effective in the analysis of the relation of the talent management impact on performance. The study also revealed that demographic characteristics exert a mediating influence between the variables of talent management and organizational results when concerning age, gender and experience. Therefore, the research ends with a call to leadership to embrace more cogent and technology advanced stratagems in talent management to fit contemporary organizational setups. Extending this work, it offers recommendations for future investigations, for instance, examination of talent management within various demographic subgroups or considering the effect of novel technologies on talent management.
ATTAINING SUSTAINABILITY THROUGH IR ADOPTION: A CASE STUDY ANALYSIS FROM INDIAN COMPANIES
The study’s intention is to explore the development of Integrated Reporting (IR) disclosure practices in India and identify emergency of IR at global context and Indian context. The adoption of IR framework will improve the disclosure levels of both financial and non-financial information and improves value creation mechanism. The capitals are the basic components to address environmental, social, human, and intellectual issues under the IR framework. The sample size consists of 176 Indian listed companies observed over five years i.e., 2018- 2022. The study has employed a separate content scoring mechanism to assess IR disclosures through integrated annual reports and, also adopted a qualitative case study analysis of early IR adopting Indian companies. Through case study analysis, the study identified that companies disclose most of the vital IR elements, and covered natural, human, social and intellectual aspects and made communication easy to different stakeholder groups. The content analysis disclosed that IR trend moderately improved and further distinguished that the IR is quite different from other promising reports like traditional financial reports, sustainability report, and corporate socially responsible reports. The preparers, professional bodies and regulators must extend their support to have quality IR framework practice and meet the obligations of stakeholders in generating value to the firm.
EXISTENTIAL ANALYSIS OF CHANGE MANAGEMENT PRACTICES AND THEIR INFLUENCE ON PRODUCTIVITY OF SELECTED PUBLIC SECTOR ORGANIZATIONS IN GHANA.
This study assessed change management and its influence on the productivity of selected public sector organisations by focusing on three public sector organisations in the Bono Regional capital, Sunyani. The study specifically investigated the change management practices, examined the challenges to change management and ascertained the influences of change management on employee productivity in the selected organisations. A mixed method approach was used, and this involved the use of questionnaires and interviews to gather data from fifty-one (51) staff and management of the selected public sector organisations (Non-formal Education Division, Ghana Tourism Authority, and the Ghana Insurance Commission). It was discovered that public sector organisations have undergone minor adjustments to their strategies, which are perceived as effective. Change management practices are nuanced and rely on special teams and external consultants. Employee productivity is positively influenced by organisational change management, but it is hampered by inadequate funding, poor communication, poor team coordination, and low employee involvement. The impact of organisational change on productivity depends on the implementation, employees' perception, and organizational conditions. Addressing challenges and barriers to change is recommended to improve its success rate and impact on employee productivity.