2 publications
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Published Subscription
The Future of Management Accounting: Integrating Artificial Intelligence, Big Data, and Predictive Analytics for Business OptimizationBy Mbonigaba Celestin, Shila Mishra, Anjay Kumar Mishra
Abstract: This study examines the future of management accounting through the integration of Artificial Intelligence (AI), Big Data, and Predictive Analytics as key drivers of business optimization. The research aims to evaluate how these emerging technologies enhance decision-making efficiency, improve financial forecasting accuracy, and support cost reduction strategies in modern organizations. Adopting a secondary data analysis approach, the study synthesizes global industry reports, empirical studies, and statistical data from 2020 to …
Published in NOLEGEIN Journal of Operations Research & Management · Vol. 9, Issue 2, 2026 Read article →
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Published Subscription
The Role of Behavioral Accounting in Understanding Financial Decision-Making and Its Influence on Corporate StrategiesBy Anjay Kumar Mishra, Mbonigaba Celestin, Shila Mishra
Abstract: Behavioral accounting has emerged as a crucial field in understanding financial decision-making by integrating cognitive psychology with traditional accounting principles. This study examines how behavioral accounting influences corporate strategies, with a particular focus on mitigating cognitive biases, improving investment decisions, and enhancing financial transparency. The research employs a systematic literature review and statistical correlation analysis of secondary data from 2020 to 2024. Key findings reveal a strong correlation (r = …
Published in NOLEGEIN Journal of Leadership and Strategic Management · Vol. 9, Issue 2, 2026 · pp. 12–29 Read article →