6 publications
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Published Subscription
Growing Application of Forensic Accounting in Assessment and Control of Financial CrimesBy Mbonigaba Celestin, Anjay Kumar Mishra
Abstract: Forensic accounting has evolved into a crucial discipline in detecting and preventing financial crimes, particularly in the digital age, where cyber-enabled fraud has intensified. This study examines how forensic accounting techniques have adapted to address modern financial crimes, incorporating artificial intelligence (AI), blockchain technology, and big data analytics. The research aims to evaluate the effectiveness of these advanced tools in fraud detection and financial transparency. A combination of qualitative analysis …
Published in NOLEGEIN Journal of Corporate & Business Laws · Vol. 8, Issue 1, 2025 · pp. 1–15 Read article →
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Strategic Cost Accounting: How Large Corporations Use Costing Methods to Drive Long-Term Decision-MakingBy Mbonigaba Celestin, Anjay Kumar Mishra
Abstract: This study investigates how large corporations strategically utilize cost accounting methods, such as Activity-Based Costing (ABC), Standard Costing, and Job Order Costing, to drive long-term financial decision-making. Using a descriptive and comparative research design, financial data from multinational corporations, including Apple Inc., Walmart Inc., General Motors, Johnson & Johnson, and Boeing Co., were analyzed for the period 2020–2024. The study employs statistical models such as correlation analysis (r = 0.87), …
Published in NOLEGEIN Journal of Financial Planning and Management · Vol. 8, Issue 1, 2025 · pp. 1–17 Read article →
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Published Open access
Validation of n-variable Linear Regression ModelBy Anjay Kumar Mishra, Krishna Kumar Chaudhary
Abstract: Purpose: The researcher generalizes regression of three variables to n-variable by induction method with the help of cofactor of a matrix so that it assist to the predictor and estimator to estimate and predict dependent variable with the help of independent variables as applied in the relationship between dependent variable GDP and independent variables agriculture, industry, and service sector by using the n-variable regression model at initial condition. This seems …
Published in NOLEGEIN Journal of Operations Research & Management · Vol. 4, Issue 2, 2021 · pp. 26–29 Read article →
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Published Open access
Procurement Assessment of High-Density Polyethylene Pipe in Department of Water Supply and Sewerage, NepalBy Anjay Kumar Mishra, Lokendra Prasad Yadav
Abstract: High-density polyethylene pipe is a major part in procurement of Water Supply Projects inNepal. Overall objective of this research was to analyze the procurement management analysiswithin Department of Water Supply and Sewerage (DWSS). The study was based on onlinequestionnaire survey among senior employees of DWSS. The management duty assignment incontractual process seems significant for quality assurance. In DWSS, sometimes all theprocurement process was made by regional offices and sent for …
Published in NOLEGEIN Journal of Supply Chain and Logistics Management · Vol. 1, Issue 2, 2018 Read article →
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Strategy Assessment in Risk Management Practices in Construction of Gautam Buddha International AirportBy Anjay Kumar Mishra, Sujata Shakya, Sameer Ratna Bajracharya
Abstract: Risk is defined as the possibility of adverse effects occurring in a project that brings about loss or damage in the project. The success and failure of a project largely depends upon the risk management of the project. The overall objective of this research is to assess the existing risk management strategy practiced during the construction of the Gautam Buddha International Airport. Key Informant Interview supported by the Literature Review, …
Published in NOLEGEIN Journal of Business Risk Management · Vol. 3, Issue 1, 2020 · pp. 42–56 Read article →
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Published Open access
Status Assessment of Life Cycle Costing in Baitadi Town Water Supply and Sanitation Project, NepalBy Anjay Kumar Mishra, Chandra Kumar Pan Shrestha
Abstract: Value Management (VM) practice and Life Cycle Costing (LCC) technique is considerably new subject for Nepal. The main objective of this study is to find out the Value Management practices in Nepal studying the Baitadi Town Water Supply and Sanitation Projects on Life Cycle Costing perspective. The study was done with detailed field study of the project area with necessary secondary document related with the project. For the analysis, the …
Published in NOLEGEIN Journal of Performance Management & Retention Strategies · Vol. 1, Issue 2, 2018 · pp. 21–43 Read article →