Poornaprajna International Journal of Management, Education & Social Science (PIJMESS)
type: channel
description: Country of Publication: India Publisher: Poornaprajna Publication, Udupi, Karnataka, India Format: Open Access ISSN: 3107-4626 Year of Start: 2024 Available from: Crossref, Indian Citation Index, Zenodo, OpenAir Frequency: 2 Issues per year Language: English Scope: Multidisciplinary in Management, Education, and Social Science Article Processing Charge: 2000 £ (Pounds) but currently free publication for first 10 years (till year 2030) Types of Journal: Academic/ Scholarly Journals Open Access: Yes Indexed & Abstracted: Yes Policy: Double blinded Peer Review Publication Ethics: Editorial Ethics Policy Review Time: Six to Eight Weeks Approximately Contact & Submission Email: pijmess@poornaprajnapublication.com Poornaprajna International Journal of Management, Education & Social Science (PIJMESS)) is an online, not-for-profit, Poornaprajna Group, Udupi sponsored free publication, blind peer-reviewed, open-access, quarterly but continuous weekly uploading of accepted papers, plagiarism free, refereed research journal published by Poornaprajna Publication, Udupi, India. PIJMESS offers free publication opportunity to its authors, allows to keep Copyright of the scholarly paper with the authors. It provides a global author-centric publishing platform for Professors, Research scholars, academicians, professionals, and students engaged in Research. The main aim of PIJMESS is to become the world’s leading Author-Centred fast publication journal that is preferred and trusted by the research community through publishing authentic, peer-reviewed, and scientifically developed research articles of international calibre. PIJMESS publishes research papers in the field of Business Management, Education, and Social Sciences. The Journal publishes scholarly articles in English. PIJMEET accepts exceptional research contribution from the authors in the form of original papers, review papers, conceptual framework, analytical and simulation models, case studies, empirical research, and tec…
publisher: Poornaprajna Institute of Management
language: en
publication name: Poornaprajna International Journal of Management, Education & Social Science (PIJMESS)
issn: 3107-4626
items: Generative AI in the Marketing Industry: An Industry Analysis of Content Transformation, Consumer Engagement, and Firm Performance
items: Kautilya’s Arthashastra and Modern Corporate Governance: A Comparative Analysis
items: Vaishya Dharma and Mercantile Ethics in Classical Indian Texts: Implications for Contemporary Business Culture
items: The Concept of Artha in Kautilyan Economics Versus Mainstream Western Economic Theory: A Comparative Deep Study
items: Generative AI and the Future of Entrepreneurship: Opportunities, Disruptions & Ethical Dilemmas
items: AI as the New Concierge: Exploring the Role of Generative AI in Transforming Customer Experience in the Luxury and Lifestyle Industry
items: Deloitte as a Global Professional Services Firm: An Evaluation of Strategy, Innovation, and Market Impact
items: Ancestral Geography and Global Earnings Inequality Patterns across Persistent Cultural Lineages
items: Exploring Graduate Perspectives on Institutional Betterment: A Thematic Analysis
items: Mapping Work–Life Integration and Employee Performance Research
items: Tracing Two Decades of Research on Accounting Efficiency: A Bibliometric Analysis
items: Users’ Satisfaction of Pathao Ride-sharing Service in Kathmandu
items: Negative Tie Exposure on Workplace Energy Drain: A Social Network Analysis of Nepali FMGC
items: A Study of New Age Indian Startups' IPOs Impact on Social Sustainability: For Viksit Bharat

Generative AI in the Marketing Industry: An Industry Analysis of Content Transformation, Consumer Engagement, and Firm Performance
type: item
description: Purpose: This study aims to analyze the impact of Generative Artificial Intelligence (GenAI) on the marketing industry with a focus on content transformation, consumer engagement, and firm performance. The research examines how GenAI is reshaping traditional marketing practices through automation, personalization, and integration with Marketing Technology (MarTech) systems. It also seeks to understand the opportunities, strategic implications, and challenges associated with the adoption of AI-driven marketing technologies. Methodology: The study adopts an exploratory and analytical research approach based on secondary data collected from peer-reviewed journals, academic publications, industry reports, and digital sources. Various analytical frameworks such as SWOC (Strengths, Weaknesses, Opportunities, Challenges), ABCD (Advantages, Benefits, Constraints, Disadvantages), and PESTEL (Political, Economic, Social, Technological, Environmental, Legal) analyses are used to evaluate the internal and external factors influencing the adoption of Generative AI in marketing. The study also incorporates stakeholder perspectives to understand the impact of GenAI on businesses, consumers, policymakers, and investors. Results & Analysis: The findings indicate that Generative AI significantly improves content creation, marketing automation, personalization, customer interaction, and operational efficiency. AI-driven tools enable businesses to generate scalable and data-driven marketing strategies that enhance customer engagement and improve return on marketing investment. The SWOC and ABCD analyses highlight major advantages such as efficiency, innovation, personalization, and competitive advantage, while also identifying challenges including ethical concerns, algorithmic bias, cybersecurity risks, and data privacy issues. The PESTEL analysis further emphasizes the role of political, economic, social, technological, environmental, and legal factors in shaping the future of AI-driv…
subject: Articles
  topic: section
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
creator: Diya Devadiga
creator: Aithal P. S.
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-05-29
publication date: 2026-05-29
starting page: 220
ending page: 248
doi: 10.64818/

Kautilya’s Arthashastra and Modern Corporate Governance: A Comparative Analysis
type: item
description: Purpose: Kautilya's Arthashastra — composed in the fourth century BCE as a comprehensive treatise on statecraft, political economy, and organizational governance during the Mauryan Empire — constitutes one of the earliest and most sophisticated systematic treatments of the institutional challenges that contemporary corporate governance theory identifies as central: leadership accountability, the agency problem, ethical formation of principals and agents, stakeholder welfare, fraud prevention, risk management, and the relationship between the governing institution and the wider society it serves. This research paper undertakes a rigorous, multi-dimensional comparative analysis of the Arthashastra's governance framework and the dominant paradigms of modern corporate governance, examining their philosophical foundations, organizational architectures, leadership models, accountability mechanisms, ethical frameworks, and empirical performance outcomes. Methodology: In this paper, the exploratory qualitative research method is used. The relevant information is collected using keyword-based search in Google search engine, Google Scholar search engine, and AI-driven GPTs. This information is analysed and interpreted as per the objectives of the paper. Analysis/ Results: The paper advances three principal claims. First, the Arthashastra's governance framework is not an archaic curiosity but a coherent and internally consistent system whose organizing principles — dharma-based ethics as internal restraint, the rajarishi (wise ruler) ideal of servant-leadership, the fourfold governance duties of Raksha, Vriddhi, Palana, and Yogakshema, and the ethics-based elimination rather than merely contractual mitigation of the agency problem — anticipate by two millennia many of the most advanced insights of contemporary corporate governance scholarship. Second, modern corporate governance's dominant shareholder-primacy paradigm, while generating impressive financial performance metrics,…
subject: Articles
  topic: section
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
creator: Ramanathan Srinivasan
creator: Aithal P. S.
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-05-29
publication date: 2026-05-29
starting page: 197
ending page: 219
doi: 10.64818/

Vaishya Dharma and Mercantile Ethics in Classical Indian Texts: Implications for Contemporary Business Culture
type: item
description: Purpose: This research paper undertakes a comprehensive investigation into the principles of Vaishya Dharma and mercantile ethics as codified in classical Indian texts — most notably Kautilya's Arthashastra, the Bhagavad Gita, the Manusmriti, and the Dharmashastric tradition — and examines their enduring relevance to contemporary business culture. Methodology: In this paper, the exploratory qualitative research method is used. The relevant information is collected using keyword-based search in Google search engine, Google Scholar search engine, and AI-driven GPTs. This information is analysed and interpreted as per the objectives of the paper. Analysis/ Results: The paper argues that ancient Indian civilisation developed a sophisticated, integrated moral framework for commerce millennia before the emergence of modern corporate ethics as an academic or regulatory discipline. Originality/ Values: The central thesis holds that far from being antiquated or culturally parochial, the ethical business framework distilled from classical Indian texts — centred on Satya (truth), Ahimsa (non-harm), Asteya (fair exchange), Shaucha (integrity), and Aparigraha (non-greed) — offers a coherent, actionable, and philosophically rigorous alternative to purely profit-driven models of commerce. The paper concludes with a call for greater integration of these principles into management education, particularly in Indian business schools, where the cultural resonance and historical depth of this tradition can serve as a powerful resource for producing ethical, socially responsible leaders. Type of Paper: Exploratory Research.
subject: Articles
  topic: section
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
creator: Ramanathan Srinivasan
creator: Aithal P. S.
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-05-25
publication date: 2026-05-25
starting page: 178
ending page: 196
doi: 10.64818/

The Concept of Artha in Kautilyan Economics Versus Mainstream Western Economic Theory: A Comparative Deep Study
type: item
description: Purpose: This research paper undertakes a rigorous comparative investigation of the concept of Artha as articulated in Kautilya's Arthashastra and the foundational principles of mainstream Western economic thought, tracing their divergences and convergences across six analytical dimensions: philosophical foundations, taxation and public finance, labour and wages, trade regulation and pricing, governance structures, and environmental and resource management. Methodology: In this paper, the exploratory qualitative research method is used. The relevant information is collected using keyword-based search in Google search engine, Google Scholar search engine, and AI-driven GPTs. This information is analysed and interpreted as per the objectives of the paper. Analysis/ Results: The paper argues that these two traditions, separated by geography, culture, and more than two millennia of independent development, nevertheless arrive at several structurally similar practical conclusions — on progressive taxation, infrastructure investment, anti-monopoly regulation, and worker welfare — while diverging fundamentally on the question of whether economic activity is embedded in a moral and social framework or constitutes an autonomous domain governed by self-interest and price signals. Drawing on classical primary sources, modern translations, and contemporary scholarly literature, the paper situates the Arthashastra within the broader tradition of Indian political economy (including the Purusharthas framework and Dharma-Artha complementarity), traces the philosophical trajectory of Western economic thought from Adam Smith through neoclassical economics to contemporary heterodox critiques, and identifies the specific points of divergence and convergence between the two traditions. Attention is paid to the 2026 Economic Survey of India's citation of the Arthashastra as an early model of economic statecraft, which signals a renewed policy-level interest in integrating Kautilyan insig…
subject: Articles
  topic: section
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
creator: Ramanathan Srinivasan
creator: Aithal P. S.
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-05-21
publication date: 2026-05-21
starting page: 161
ending page: 177
doi: 10.64818/

Generative AI and the Future of Entrepreneurship: Opportunities, Disruptions & Ethical Dilemmas
type: item
description: Purpose: This paper aims to examine the multifaceted impact of Generative Artificial Intelligence (GenAI) on entrepreneurship by exploring the opportunities it presents, the disruptions it causes, and the ethical dilemmas it raises. The study proposes a conceptual framework — the GenAI-Entrepreneurship Integration Model (GEIM) — to guide entrepreneurs and policymakers toward responsible and strategic adoption of GenAI. Methodology: This study adopts a conceptual and analytical research design based entirely on secondary data. It draws upon recent peer-reviewed journal articles, Harvard Business School working papers, IZA discussion papers, industry reports, and preprint studies from 2023–2025. Thematic synthesis and conceptual framework development are used as the primary analytical approaches. Results & Analysis: The study finds that GenAI democratises ideation, lowers entry barriers, and enables new business models — with global GenAI investment rising from $2.8 million median seed rounds in 2020 to $7 million in 2024. However, its benefits are unevenly distributed: high-performing entrepreneurs gain over 15% in revenues from AI assistance, while low performers experience an 8% decline. Ethical challenges, including bias, intellectual property uncertainty, and data privacy risks, further moderate GenAI's impact on organisational performance. Originality: This paper makes an original contribution by proposing the GenAI-Entrepreneurship Integration Model (GEIM) — a novel four-pillar framework comprising Strategic Opportunity Identification, Human-AI Collaboration Design, Ethical Governance and Compliance, and Adaptive Learning and Upskilling. The GEIM synthesises insights from multiple disciplinary streams to provide a structured yet adaptive lens for entrepreneurial GenAI adoption. Value: This paper offers practical value to entrepreneurs, business educators, and policymakers navigating the rapidly evolving GenAI landscape. It highlights that AI-driven growth must …
subject: Articles
  topic: section
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
creator: Diya Devadiga
creator: Aithal P. S.
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-25
publication date: 2026-04-25
starting page: 153
ending page: 160
doi: 10.64818/

AI as the New Concierge: Exploring the Role of Generative AI in Transforming Customer Experience in the Luxury and Lifestyle Industry
type: item
description: Purpose: This study aims to examine the transformative role of Generative Artificial Intelligence (GenAI) in reshaping customer experience within the luxury and lifestyle industry. The research seeks to analyze how AI-driven personalization, predictive analytics, and digital engagement tools influence strategic positioning, service delivery models, and competitive differentiation in a sector traditionally defined by exclusivity and high-touch human interaction. The objective is to understand how luxury brands can integrate generative AI while preserving brand heritage, emotional value, and customer trust. Methodology: The research adopts a qualitative and exploratory industry-based study approach, focusing on analytical interpretation rather than empirical generalization. Multiple secondary sources—including scholarly literature, industry reports, and conceptual AI frameworks—are integrated to develop a comprehensive understanding of AI-driven transformation in the luxury ecosystem. Strategic evaluation tools such as SWOC analysis, ABCD analysis, and PESTLE framework are applied to assess internal capabilities, external environmental influences, and implementation contexts. Customer-experience-oriented models are also incorporated to evaluate service quality and personalization dynamics. Analysis & Suggestions: The analysis reveals that generative AI enhances predictive personalization, enables scalable exclusivity, improves operational efficiency, and supports immersive digital storytelling. AI-powered tools such as virtual stylists, conversational agents, demand forecasting systems, and sentiment analytics are redefining service delivery and customer engagement strategies. However, challenges related to ethical governance, data privacy, technological dependency, and preservation of brand authenticity remain critical. Strategic suggestions emphasize responsible AI integration, hybrid human–AI collaboration models, investment in digital talent development, and align…
subject: Articles
  topic: section
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
creator: Isha Devadiga
creator: Aithal P. S.
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-03-16
publication date: 2026-03-16
starting page: 122
ending page: 152
doi: 10.64818/

Deloitte as a Global Professional Services Firm: An Evaluation of Strategy, Innovation, and Market Impact
type: item
description: Purpose: This study aims to analyze Deloitte Touche Tohmatsu Limited (DTTL) as a comprehensive company case study to understand its strategic positioning, operational structure, financial stability, and competitive dynamics within the global professional services industry. The objective is to examine how Deloitte sustains long-term growth, manages complex global operations, and responds to evolving environmental and technological challenges. Methodology: The research adopts a qualitative and exploratory case study approach, focusing on in-depth analysis rather than broad generalization. Multiple secondary sources—including annual reports, industry insights, and scholarly literature—are integrated to develop a holistic understanding of Deloitte’s strategic and managerial practices. Analytical frameworks such as SWOC analysis, ABCD analysis, financial evaluation, and strategic assessment tools are applied to interpret organizational performance within its real-world context. Analysis & Suggestions: The analysis highlights Deloitte’s diversified service portfolio, innovation-driven strategy, strong global network structure, and emphasis on human capital development. Financial analysis indicates stable revenue growth supported by diversified operations, while technological strategy assessment reflects significant investments in digital transformation and emerging technologies. Based on these findings, strategic suggestions emphasize strengthening innovation capabilities, enhancing customer-centric solutions, improving talent retention strategies, and proactively addressing regulatory and competitive challenges to ensure sustained leadership. Originality / Value: This case-based study provides contextual and integrative insights by bridging theoretical frameworks with practical business realities. By combining strategic, financial, technological, and managerial perspectives, the research offers a comprehensive understanding of Deloitte’s business model and competitive ad…
subject: Articles
  topic: section
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
creator: Diya Devadiga
creator: Aithal P. S.
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-03-16
publication date: 2026-03-16
starting page: 97
ending page: 121
doi: 10.64818/

Ancestral Geography and Global Earnings Inequality Patterns across Persistent Cultural Lineages
type: item
description: Purpose: This paper examines how ancestral geography, defined through cultural lineage persistence, historical settlement continuity, mobility structures, and governance quality, shapes contemporary global earnings inequality. The study aims to determine whether inequality is primarily driven by long-standing historical forces rather than only modern economic dynamics. Methodology: The study harmonizes cross-national datasets from seven countries covering the period 2010 to 2024. Data were drawn from the World Inequality Database, United Nations demographic and migration databases, UNESCO cultural records, UN geospatial settlement archives, and the V-Dem governance dataset. Variables were standardized on a 0 to 1 scale. Linear interaction models were employed to estimate the direct and moderating effects of ancestral geography and governance on multiple dimensions of earnings inequality. Results/Analysis: Findings indicate that strong cultural lineage persistence and dense historical settlement continuity are positively associated with wider wage distribution gaps, greater occupational stratification, lower intergenerational mobility, and higher regional income divergence. Mobility, both internal and international, weakens inherited structural disparities. Governance quality moderates the relationship between ancestral structures and inequality by reducing the transmission of historical rigidities into present-day wage differentials. The results confirm that historical identity and spatial persistence exert measurable long-term effects on income distribution. Originality/Value: The study introduces the concept of ancestral geography as an integrated framework combining lineage continuity, settlement systems, mobility patterns, and institutional quality. Unlike prior research that treats these factors separately, this work consolidates them into a unified empirical model to explain global earnings inequality. It extends inequality theory by demonstrating how historic…
subject: Articles
  topic: section
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
creator: Mbonigaba Celestin
creator: M. Vasuki
creator: A. Dinesh Kumar
creator: Michael Marttinson Boakye
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-03-14
publication date: 2026-03-14
starting page: 77
ending page: 96
doi: 10.64818/

Exploring Graduate Perspectives on Institutional Betterment: A Thematic Analysis
type: item
description: Purpose: The study investigates how graduate students assess institutional improvement needs while determining how students and alumni support institutional development at People’s Campus. Methodology: The researchers used a qualitative exploratory research design to investigate their research question. Data were collected from 154 graduates from BBM, BBA, BBS, and MBS programs through two open-ended questions that asked for (i) institutional improvement suggestions and recommendations, and (ii) student and alumni potential contributions. The researchers analyzed the responses through inductive thematic analysis according to Braun and Clarke's 2006 analytical framework. The researchers identified and interpreted themes from academic programs to analyze how graduate perspectives differed between programs. Findings: The study results show that undergraduate students who completed their Bachelor of Business Management and Bachelor of Business Administration programs at the university give priority to learning through real-world experiences and participating in extracurricular activities, and using technological resources, but they mainly contribute to the university through their roles as mentors and their ability to share knowledge. BBS graduates state that they need structured learning environments that support all students while providing academic assistance because their contributions stem from their dedication to volunteer work and peer mentoring, and their commitment to supporting institutional needs. The postgraduate graduates from MBS programs demonstrate their commitment to systemwide enhancements by showing dedication to improving governance and digitalization, career services, and research engagement while they actively participate in professional organizations and strategic planning. Cross-program evaluation shows that campus facilities, hygiene standards, and administrative response times create common problems that decrease student satisfaction and instit…
subject: Articles
  topic: section
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
creator: Rajan Bilas Bajracharya
creator: Aithal P. S.
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-03-14
publication date: 2026-03-14
starting page: 68
ending page: 76
doi: 10.64818/

Mapping Work–Life Integration and Employee Performance Research
type: item
description: Purpose: Work–life integration (WLI) is increasingly critical for enhancing employee performance, job satisfaction, engagement, and organizational commitment. However, research on WLI is fragmented across disciplines, limiting a holistic understanding of trends, key contributors, and thematic focus. Methodology: This study conducted a bibliometric and factorial analysis of research on WLI and employee performance from 2006 to 2026. Data were collected from major HRM and organizational behavior publications. Results & Analysis: Findings indicate steady growth in publications, with early studies highly cited despite low output. The International Journal of Human Resource Management emerged as the core journal, while authors like Croon M, De Menezes, and Van Veldhoven M significantly shaped the field. Leading institutions included Florida International University and Tilburg University, with the UK, Netherlands, and US dominating citations. Keyword and thematic analyses revealed clusters on WLI outcomes, employee performance, HR practices, and supportive resources. Factorial analysis showed performance arises from interactions among leadership, engagement, structural, and technological factors, highlighting a systemic perspective. Originality / Value: This study reveals how leadership, engagement, structural flexibility, and technology interact to drive employee performance, while mapping global contributors and identifying critical gaps in moderating mechanisms, long-term outcomes, and integrated HRM strategies for future research. Type of Paper: Review Paper.
subject: Articles
  topic: section
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
creator: Suman Kamal Prajuli
creator: Aithal P. S.
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-02-02
publication date: 2026-02-02
starting page: 52
ending page: 67
doi: 10.64818/

Tracing Two Decades of Research on Accounting Efficiency: A Bibliometric Analysis
type: item
description: Purpose: Accounting efficiency is a critical aspect of organizational performance, reflecting the effectiveness of accounting systems, processes, and resources in generating accurate, timely, and relevant financial information. Despite growing scholarly attention, research on factors affecting accounting efficiency remains fragmented across subfields such as cost accounting, management accounting, financial performance, and accounting information systems. A systematic assessment is necessary to synthesize knowledge, identify trends, and guide future research. Methodology: This study adopts a bibliometric research design, analyzing 127 peer-reviewed articles retrieved from the Scopus database (2006–2025). Using R Studio with the Bibliometrix package and Biblioshiny. Results & Analysis: Findings reveal a clear growth trajectory in accounting efficiency research, with publications increasing from 6 in 2006 to 28 in 2025, and citations declining for recent studies due to limited exposure. A concentrated set of core journals and highly productive authors drive the field, while China, the United States, and selected European and Asian countries lead scientific output. Thematic analysis identifies cost accounting, efficiency, and cost-benefit analysis as central topics, with emerging trends in sustainability, supply chain performance, and quantitative efficiency measurement methods such as data envelopment analysis. Originality / Value: The study highlights the evolution of accounting efficiency research from foundational cost and productivity studies to empirical, interdisciplinary, and technology-driven investigations. By mapping publication trends, influential contributors, and emerging themes, this bibliometric analysis provides a comprehensive framework for guiding future research, policy formulation, and practice-oriented strategies to enhance accounting efficiency globally. Type of Paper: Review-based Analysis.
subject: Articles
  topic: section
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
creator: Purushottam Subedi
creator: Aithal P. S.
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-01-20
publication date: 2026-01-20
starting page: 38
ending page: 51
doi: 10.64818/

Users’ Satisfaction of Pathao Ride-sharing Service in Kathmandu
type: item
description: Purpose: The rise of the digital economy has transformed urban mobility across the world, with ride-sharing services emerging as a key innovation in sustainable transportation. In Nepal, Pathao has introduced a new mode of travel that connects riders and drivers through mobile platforms, offering affordability and convenience within Kathmandu’s congested transport environment. However, users’ satisfaction with such services remains underexplored, particularly in relation to price value, reliability, safety, and responsiveness. This study aims to analyze the factors influencing user satisfaction with Pathao ride-sharing services in Kathmandu, focusing on how price value, reliability, safety, and responsiveness shape overall consumer experience. Methods: A quantitative research design was applied using a structured questionnaire distributed to Pathao users in Kathmandu Metropolitan City. Primary data from 175 valid responses were analyzed using SPSS, employing descriptive statistics, reliability tests, and multiple regression analysis to examine relationships among the variables. Findings: Results indicate that all four variables—price value, reliability, safety, and responsiveness—significantly and positively affect user satisfaction. Among these, responsiveness and safety emerged as the most influential determinants. Users expressed high appreciation for service convenience and affordability, but also raised concerns about occasional fare inconsistencies and driver behavior. The findings validate the SERVQUAL framework’s applicability in assessing ride-sharing services in developing urban contexts. Value: The study concludes that maintaining competitive pricing, consistent reliability, and improved safety standards are crucial for sustaining user satisfaction with Pathao services. Enhanced responsiveness through customer support and driver professionalism can further strengthen consumer trust and loyalty. The findings provide valuable insights for ride-sharing platf…
subject: Articles
  topic: section
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
creator: Ashish Pant
creator: Anjay Kumar Mishra
creator: Aithal P. S.
creator: Bikash Shrestha
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-01-14
publication date: 2026-01-14
starting page: 28
ending page: 37
doi: 10.64818/

Negative Tie Exposure on Workplace Energy Drain: A Social Network Analysis of Nepali FMGC
type: item
description: Purpose: Social dynamics in the workplace, especially the exposure to negative relations, can tire employees and lower the productivity level. It is essential to understand how the negative interactions drain the energy to be able to enhance the well-being of the workplace. The research explores the direct and indirect impacts of negative tie exposure on workplace energy drain by highlighting the involvement of behavioral responses and the decay of norms as mediators. Methodology: A quantitative survey was administered to a total of 313 employees in the Nepali FMGC industry. Mediation analysis was conducted using the SPSS PROCESS Macro version 4.2, Model 4. Results & Analysis: Negative tie exposure was found direct influence on the drain of employees' energy at the workplace (B = 0.700, p < .001) and had significant indirect effects through behavioral (B = 0.243, p < .01) and the norm (B = 0.428, p < .001). The total indirect effect (B = 0.670, p < .001) also proved that the two mediators together accounted for energy depletion. The correlation coefficient for the variables ranged from 0.685 to 0.849 (p < .01), thus indicating that there are strong relations between negative tie exposure, behavioral responses, norm decay, and energy drain. Originality/Value: This research is one of the earliest to incorporate social network views and mediation analysis in Nepal, capable of showing how negative relations impact energy drain at the workplace by means of both behavior and norms, thus providing a detailed framework for explaining energy loss in organizations. Type of Paper: Empirical Research Paper.
subject: Articles
  topic: section
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
creator: Dipak Mahat
creator: Aithal P. S.
creator: Pitri Raj Adhikari
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-01-14
publication date: 2026-01-14
starting page: 15
ending page: 27
doi: 10.64818/

A Study of New Age Indian Startups' IPOs Impact on Social Sustainability: For Viksit Bharat
type: item
description: Purpose: To examine the impact of Initial Public Offerings (IPOs) of new-age Indian startups on social sustainability in the context of Viksit Bharat. The study focuses on how IPO-listed startups contribute to employment generation, financial inclusion, digital access, and inclusive economic growth, beyond their financial performance. Methodology: For a comprehensive understanding of the importance of IPO on social sustainability achieving sustainable development goals and Vikasit Bharat, secondary method of data collection to gather information from various sources, including books, online articles, websites, and published research papers. IPO prospectuses, annual reports, stock exchange filings, government publications, and reputed financial databases. Results/Analysis: The analysis indicates that new-age startup IPOs have positively influenced social sustainability by generating large-scale employment, promoting digital financial services, and improving access to essential services such as education, healthcare, and payments. The study also identifies challenges such as uneven regional benefits, short-term market pressures, and limited depth in social impact reporting among some IPO-listed startups. Novelty/Value: This study provides a unique perspective by linking startup IPO performance with social sustainability. It contributes to policy and academic discussions by aligning capital market development with the broader national vision of Viksit Bharat. Type of Paper: Descriptive research paper.
subject: Articles
  topic: section
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
subject: Array
  topic: keywords
creator: Mahesh K. M.
creator: Aithal P. S.
creator: Sharma K. R. S.
creator: Vidyashree
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-01-14
publication date: 2026-01-14
starting page: 1
ending page: 14
doi: 10.64818/