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148 articles for “Accounting”
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Computerized Accounting System for Small Businesses with Mobile Applications
Abstract: Small and medium-sized enterprises (SMEs) have long been known as important engines of the Indianeconomy. In addition to encouraging private ownership and entrepreneurship, SMEs are flexible andable to quickly adapt to changing market supply and demand. The aim of this study was to show thathow the factors of barrier affected practicing of accounting software system in SMEs of India.Informationalisation is a key strategy for creating modern business systems and improving …
Published in NOLEGEIN Journal of Business Risk Management · Vol. 5, Issue 1, 2022 Read article
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Impact of Technological Factor on Accounting Practice in Ondo State, Nigeria
Abstract: This study investigated the impact of technological factor on professional accounting practice, with a view to examine the ICT (Information Communication Technologies) impact on efficiency of professional accounting practice and timely delivery of professional accounting work in Ondo State, Nigeria. A cross-sectional survey research design was used, and questionnaire was adopted as a main source of data collection. A purposive sampling technique was used for selecting expert chartered accountants. A …
Published in NOLEGEIN Journal of Financial Planning and Management · Vol. 3, Issue 1, 2020 · pp. 16–22 Read article
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Managerial Accounting—A Necessity for Business Success
Abstract: Managerial accounting is a very useful tool in decision-making because managers need various information about the development of the economy within the organizations they lead, from comprehensive cost awareness to analysis of decision-makers' behaviour. Therefore, management accounting has become an important part of the management process by providing essential information to managers who need to prepare, monitor and evaluate in an evolving business climate, highly competitive, characterized by imperfect information, …
Published in NOLEGEIN Journal of Financial Planning and Management · Vol. 3, Issue 2, 2020 · pp. 14–20 Read article
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The Role of Behavioral Accounting in Understanding Financial Decision-Making and Its Influence on Corporate Strategies
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
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Pmjdy and Financial Inclusion in Gujarat: a Conceptual Review of Achievements and Usage Gaps
Abstract: The Pradhan Mantri Jan Dhan Yojana (PMJDY) is a flagship financial inclusion program of the Government of India designed to provide universal access to formal banking services. Since its introduction in 2014, the scheme has recorded remarkable progress in terms of outreach and account penetration, with more than 57 crore bank accounts opened nationwide. Despite this achievement, concerns persist regarding the effective utilization of these accounts. Evidence from official statistics, …
Published in NOLEGEIN Journal of Financial Planning and Management · Vol. 9, Issue 1, 2026 Read article
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Environmental Accounting in India: A Conceptual Study
Abstract: Environmental accounting is defined under different perspectives. It includes identification, measurement and allocation of environmental costs. It integrates environmental costs into business decisions and communicates the same to the stakeholders of the company. The impact of environmental aspects is identified and measured in order to develop reporting systems to decision makers. An important function of environmental accounting is to bring environmental costs to the attention of corporate stakeholders who may …
Published in NOLEGEIN Journal of Financial Planning and Management · Vol. 1, Issue 2, 2018 · pp. 32–38 Read article
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Contemporary Issues in Business: Corporate Sustainability, Corporate Governance, Organizational Ethics and Forensic Accounting
Abstract: Corporate/business sustainability, corporate governance, organizational ethics, and forensic accounting are taking center stage in the global business environment. The four emerging educational topics are gaining global acceptance and attention of business schools worldwide. In today’s business environment, multinational corporations are under scrutiny and profound pressure from investors, lawmakers, and regulators to improve their corporate governance and business sustainability. Business sustainability of focusing on multiple bottom line of economic, governance, social, …
Published in NOLEGEIN Journal of Business Ethics, Ethos & CSR · Vol. 3, Issue 1, 2020 · pp. 6–9 Read article
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Artificial Intelligence Adoption and Performanceefficiency in Accounting Systems of Emergingeconomies: an Analytics Maturity Perspective
Abstract: This study examines the association between Artificial Intelligence (AI) adoption and performance efficiency in accounting systems of emerging economies, with analytics maturity as a mediating variable. The study uses the Technology Acceptance Model (TAM) and Resource-Based View (RBV) as supporting lenses. Analytics maturity is operationalized using a composite measurement index (Data Analytics Maturity Indicators – DAMI). A cross-sectional descriptive and explanatory survey design was adopted. Primary data were collected from …
Published in NOLEGEIN Journal of Business Ethics, Ethos & CSR · Vol. 9, Issue 2, 2026 · pp. 6–12 Read article
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An Analysis Study of Inflation Accounting
Abstract: A unique method called an inflation account is used to account for how the cost of goods in different parts of the world can change and affect the numbers that multinational corporations report. A more accurate view of a company's financial status in an inflationary climate is provided by price index adjustments made to financial statements rather than only using cost accounting. Another name for this approach is price-level accounting. …
Published in NOLEGEIN Journal of Corporate & Business Laws · Vol. 7, Issue 1, 2024 · pp. 6–9 Read article
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A Study on Risk and Return Analysis of Select Public Sector Banks
Abstract: Money is the study of Assets The executives. The overall regions of account are business money, individual budget (private money), and public account. Account incorporates setting aside cash and regularly incorporates loaning cash. The field of account manages the ideas of time, cash, hazard and how they are interrelated. It likewise manages how cash is spent and planned. India Money and Venture Guide gives quality data and information sources with …
Published in NOLEGEIN Journal of Business Risk Management · Vol. 4, Issue 2, 2021 · pp. 41–48 Read article
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The Future of Management Accounting: Integrating Artificial Intelligence, Big Data, and Predictive Analytics for Business Optimization
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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The Cloud nine Method in GST Accounting with Optimistic Approach
Abstract: Financial information related to day to day economic entities is the measurement for processing the taxes for long term applications will have portfolio mix in one premise and cloud-based services delivered across a combination of private, hybrid, and public cloud based deployment models with the share of cloud services gradually increasing in the GST service. The GST subject quantifies the results of an organization's economic activities and this information is …
Published in NOLEGEIN Journal of Financial Planning and Management · Vol. 2, Issue 1, 2019 · pp. 29–32 Read article
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Financial Accounting Practices of Micro, Small, and Medium Enterprises (MSMEs) in Maharashtra, India: A Case Study
Abstract: In Maharashtra, India, Micro, Small, and Medium-Sized Enterprises (MSMEs) are fundamental for the economy since they give occupations, convey pay, battle neediness, and lift sends out. To guarantee impartial and reasonable advancement in the state and to advance grassroots monetary development, their effect on business, industry, and the country economy is fundamental. Accounting assumes a fundamental part in corporate tasks by offering a financial outline that works with dynamic on …
Published in NOLEGEIN Journal of Financial Planning and Management · Vol. 7, Issue 2, 2024 · pp. 23–32 Read article
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The Significance of Forensic Accounting in Enhancing Financial Sustainability of Micro, Small, and Medium Enterprises (MSMEs).
Abstract: Micro, small, and medium-sized enterprises (MSMEs) play a pivotal role in economic growth by providing jobs, fostering innovation, and increasing overall GDP, thus contributing to a stronger economy and higher national prosperity. Although, these organizations tend to encounter many challenges related to fraud, fraud framing, and problem, like compliance, which also make their financial sustainability. More so, it can be a Human Resource tool in this regard to provide investigative …
Published in NOLEGEIN Journal of Entrepreneurship Planning, Development and Management · Vol. 7, Issue 1, 2024 Read article
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Corporate Social Responsibility: Could be a tool for increasing Social Accountability in Corporate Governance?
Abstract: The corporate world works for higher profitability and lesser risk in production and distribution. The emergence of corporate social responsibility (CSR) obligated corporations to share a certain percentage of their profit with the public as a social duty. It created a debate that CR reduced the profitable opportunities of corporates and increased the risk & over-involvement in non-productive activities due to no congruence between the core works of corporates and …
Published in NOLEGEIN Journal of Business Ethics, Ethos & CSR · Vol. 8, Issue 1, 2025 · pp. 7–17 Read article
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Growing Application of Forensic Accounting in Assessment and Control of Financial Crimes
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-Making
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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A Study on Risk and Return Analysis of Select Public Sector Banks
Abstract: Money is the study of Assets The executives. The overall regions of account are business money, individual budget (private money), and public account. Account incorporates setting aside cash and regularly incorporates loaning cash. The field of account manages the ideas of time, cash, hazard and how they are interrelated. It likewise manages how cash is spent and planned. India Money and Venture Guide gives quality data and information sources with …
Published in NOLEGEIN Journal of Business Risk Management Read article
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Impact of FDI and BOP Current Account on INR/Euro Exchange Rate Evolution in India
Abstract: Balance of Payments, Foreign Direct Investment, and currency exchange rate impact each other andvice versa. This study was conducted to show how the INR/EUR exchange rate fluctuated over time inrelation to India’s current account of the balance of payments and its FDI inflows. A sum of 263 articles was identified after an initial search from databases like Web of Science, Google Scholar, research gate, and Scopus databases. 95 articles were …
Published in NOLEGEIN Journal of Financial Planning and Management · Vol. 6, Issue 1, 2023 · pp. 33–40 Read article
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Investor Confidence in Finance: Challenges of Earnings Management and Accounting Manipulation
Abstract: Investor confidence forms the cornerstone of any financial market, and in India, this trust has been repeatedly challenged by episodes of earnings management, corporate fraud, and accounting manipulation. Despite advances in regulatory mechanisms and corporate governance, recent scandals from 2023 to 2025 reveal persistent vulnerabilities that compromise market integrity. This study investigates prominent Indian cases, including the IndusInd Bank derivative accounting lapse, the cooperative credit fraud at DMCSL in Beed, …
Published in NOLEGEIN Journal of Financial Planning and Management · Vol. 8, Issue 2, 2025 · pp. 51–57 Read article