2 publications

• Published Subscription 8 Jun 2025

  Growing Application of Forensic Accounting in Assessment and Control of Financial Crimes

  By 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 →

• Published Subscription 31 May 2025

  Strategic Cost Accounting: How Large Corporations Use Costing Methods to Drive Long-Term Decision-Making

  By 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 →