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Recent Submissions
Impact of management accounting practices and financial performance of citizens bank international limited
(Faculty of Management, 2026-03) Sangroula, Gopal; Arun Neupane
This study looks at the level and efficiency of management accounting practice in Citizens Bank International Limited and its connection with financial performance at the branch level. 56 managers and officers were surveyed using a structured questionnaire on budgeting, costing, performance measurement, decision support and management reporting, along with three semi-structured interviews and three years of published financial statements to collect primary data. The results of reliability demonstrate that all the constructions have acceptable internal consistency. Descriptive statistics imply that all management accounting practice indices are above the neutral middle point, and performance measurement and reporting are significantly stronger and advanced costing is weaker. Correlation analysis shows that management accounting dimensions are strongly positively correlated as well as with perceived performance. Simple regression outcomes indicate that the overall management accounting practices index accounts approximately forty five percent of the variation in perceived performance with multiple regression findings that the five dimensions together account for approximately 59 percent with performance measurement indicating the only significant individual predictor. Financial statement analysis indicates that assets, deposits and loans have been increasing, yet the profitability measures, like, the return on assets, return on equity and earnings per share are decreasing, and non-performing loans have been on the rise, which reflects a difficult operating environment. Evidence of the interview confirms that there is structured budgeting, periodic variance analysis and branch profitability reporting, but also finds that there are gaps in participative budgeting, granular costing, decision support tools, system integration and staff capabilities. In general, the results indicate that more robust management accounting systems are linked to a perceived higher branch performance, and additional reinforcement of performance measurement, costing, decision support, and capacity building may contribute to more sustainable financial results. The research adds Nepal specific evidence to the broad literature on banking management accounting practices.
Effect of social media advertising on consumer's purchase intention
(Faculty of Management, 2026-02) Awasthi, Log Raj; Binita Manandhar
The purpose of this study is to determine the effects of social media advertising on consumer’s online purchase intention. Social media advertising has a significant part of the development of brand in the consumer recognition, and ultimately affect the purchase intention and marketers to emphasize these strategies. The purposive sampling is most suitable to this study because the online purchasers are in a better position to provide information required for this study. A total of 32 questionnaires were collected from the respondents and were usable for further analysis. The outcome of the research indicates that interactivity, information, trust and brand image are the effects of social media advertising on consumers’ online purchase intention. The questionnaire was designed in an open way to allow respondents to express more in-depth opinions and opinions on the current situation. In order to make the results more reliable and accurate, it is recommended that future research distribute and collect data from whole Kathmandu valley. The results of this studied an outstanding contribution of future parties, especially enterprises, communities and research. This study explained the impact of social media advertising on customers buying intentions. This helps people in the marketing industry recognize that social media advertising, advertisement likes and credibility can help them increase sales of products and potentially gain brand loyalty from consumers. Correlation analysis reveals strong positive relationships between interactivity, information, trust, brand image, word-of-mouth, and purchase intention. Notably, word-of-mouth has the strongest correlation with purchase intention. Regression analysis identifies key factors enjoyment of interactive activities, brand connection, attention-grabbing effectiveness, and brand recall that significantly influence purchase intentions, explaining approximately 51.9% of the variance. Strategies that enhance enjoyment, foster brand connection, capture attention effectively, and promote brand recall are essential for driving positive perceptions and purchase intentions in interactive social media advertising contexts. This study will be very useful to the strategic decision makers for strategic decisions in designing impactful interactive advertising
Training and development program for employees skill enhancement in Banke district
(Faculty of Management, 2026-02) Sanjyal, Lok Raj; Bhoj Raj Ojha
This research paper investigates employee training and skill development, with emphasis on the factors that affect training effectiveness in Banke District. The main aims and objectives of this study were to evaluate the factors that affect employee training, to analyze the relationship between various training approaches like orientation, job rotation, coaching, lectures, workshops, and case studies, and to determine the effect of service satisfaction and its associated factors on employee training and skill development. This research paper emphasizes the increasing significance of human resource development in contemporary organizations, where human resources have emerged as a major source of competitive advantage. Capital and technology can be easily duplicated, but trained and committed employees are a distinct organizational strength. This paper underlines the significance of training and development in enhancing employee performance, motivation, and job satisfaction. The results revealed that effective training, recognition, empowerment, and participation in decision-making have a profound effect on employee commitment and productivity. Job satisfaction was found to affect critical work behaviors like performance, absenteeism, turnover, and organizational loyalty. Employees are looking for opportunities for growth, support from management, teamwork, and a positive work environment that enables them to continually update their skills and stay competitive. The findings of the study indicate that organizations need to devote sufficient resources and time to training and development activities that are in line with the organizational objectives. Reward programs, appropriate training at the right time, and career development activities are important factors that help in motivating employees and enhancing their performance. The study emphasizes that training and development programs are not only important for improving the skills and job satisfaction of employees but also for improving the performance of organizations in the public and service sectors.