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Corporate governance and its impact on firm performance; A study on nepalese development banks
(2025) Subedi, Uttam; Ramesh Kumar Paudel
Effective corporate governance practices are essential to achieving and maintaining the
public trust and confidence in the banking system, as a result they are critical to the proper
functioning of the banking sector and economy as a whole. However, little attention has
being given to corporate governance of banking sector especially in developing economies.
This study examines the corporate governance and its impact on firm performance.
There are many dimensions of corporate governance but in this study only six components
(transparency, accountability, fairness, discipline, responsibility and perceived firm
performance) are considered as the factor of good corporate governance. The objective of
this research is to analyze the impact of corporate governance on firm performance of the
development banks of Nepal. The study employed a qualitative methodology. Data was
collected through a self-administered survey questionnaire. The questionnaire is adopted
from a previous validated survey. The target population consists of development banks of
Nepal. Simple convenience sampling is used for collection of data from 170 employees.
The results indicate a positive relationship between corporate governance and perceived firm
performance. The study concludes with some brief prospects that the businesses need to
realize the importance of good corporate governance for perceiving success. This paper may
benefit for all organization that may be service or manufacturing for realizing the importance
of corporate governance on organizational success.
Keywords: Corporate Governance, Bank Performance, Nepalese Development Banks,
Transparency, Accountability, Fairness. Discipline, Responsibility, Financial Stability,
Regression Analysis, Stakeholder Trust, Organizational Efficiency, Risk Management,
Employee Morale, Regulatory Compliance
Management accounting practices of nepalese manufacturing companies
(2025) Khatiwada, Sunita; Romakanta Bhattarai
This study investigates the perception, relationship, and impact of Management Accounting
Practices (MAPs) on the financial performance of Nepalese manufacturing companies. In
today’s competitive business environment, MAPs have emerged as critical tools for
enhancing decision-making, controlling costs, improving strategic planning, and achieving
financial efficiency. The study focuses on five key dimensions of MAPs: Costing,
Budgeting, Performance Evaluation, Information for Decision Making, and Strategic
Analysis. A quantitative research approach was adopted using both descriptive and causalcomparative
research designs. Data were collected from 384 management personnel
working in manufacturing firms within Kathmandu Valley using a structured questionnaire
based on a 5-point Likert scale. The questionnaire assessed the perception and frequency
of MAP usage and its influence on financial outcomes. SPSS version 25 was used for data
analysis, applying descriptive statistics, correlation, and regression analysis.
The results revealed that management personnel generally have a favorable perception of
MAPs, with high mean scores for information-based decision-making (4.24) and financial
performance outcomes (4.29). Correlation analysis indicated significant positive
relationships between MAPs and financial performance, with strategic analysis showing
the strongest association (r = 0.702). Regression results confirmed that costing, budgeting,
strategic analysis, and information for decision-making had statistically significant impacts
on financial performance, whereas performance evaluation had no significant effect. The
regression model accounted for 59.4% of the variance in financial performance (R² =
0.594), indicating strong explanatory power. The study concludes that effective
implementation of MAPs significantly contributes to financial performance in Nepalese
manufacturing companies. Practical implications suggest enhancing strategic planning and
decision-support tools, while theoretical implications validate the strategic role of MAPs
in organizational success. The study provides a foundation for future research focusing on
sector-specific and longitudinal effects of MAPs.
Keywords: Management Accounting Practices, Financial Performance, Strategic Analysis,
Decision-Making, Nepalese Manufacturing Firms
माध्यामिक विद्यालयमा पुस्तकालय व्यवस्थापन {Madyamik bidyalayma pustakalay byabasthapan}
(2013) न्यौपाने, थानेश्वर (Neupane, Thaneswar); श्रीधरकुमार उपाध्याय (Shreedharkumar Upadhyay)
यस शोधपत्रको शीर्षक माध्यमिक विद्यालयमा पुस्तकालय व्यवस्थापन रहेको छ । यस अध्ययनको मुख्य उद्देश्य माध्यमिक विद्यालयमा पुस्तकालयको अवस्था विश्लेषण गर्नु रहेको छ ।
यो अध्ययन मिश्रित ढाचामा आधारित रहेको छ । अध्ययनका निर्दिष्ट उद्देश्यहरू प्राप्तिका लागि तथ्याङ्क संकलनका साधनहरूको रूपमा विद्यालय तथा पुस्तकायल सर्वेक्षण फारम, अन्तरवार्ता प्रश्नावली र डायरी रिपोर्ट प्रयोगमा ल्याइएको छ । प्रधानाध्यापक, शिक्षक, पुस्तकालय सहयोगी र विद्यार्थीहरू उत्तरदाताको रूपमा रहेका छन् ।
यस अध्ययनवाट माध्यमिक विद्यालयको पुस्तकालयको अवस्था आंशिक रूपमा व्यवस्थित भएको पाइयो । विद्यालयको भौतिक संरचना अपुर्ण देखिन्छ । पुस्तकालयमा पुर्णकालिन कर्मचारी नियुक्ती गरेको पाइएन । पुस्तकालयको जिम्मेवारी लेखापाल र पुस्तकालय सहयोगी कर्मचारीले लिएको पाइयो । पुस्तकालय हेर्ने अधिकाश कर्मचारीले पुस्तकालय विज्ञान सम्बन्धि तालिम लिएको पाइएन । पुस्तकालय लेनदेन प्रकृया व्यवस्थी भएको पाइएन । पुस्तकालयमा पाठ्यपुस्तक र सन्दर्भ सामग्रीहरू आशिक रूपमा रहेको पाइयो । पुस्तकालय भित्र स्थान र फर्निचर व्यवस्थित देखिएन । माध्यमिक तहको विद्यालयको पुस्तकालय सामान्य तथा पुस्तक लेनदेन कार्यमै सीमित रहेको पाइयो । पुस्तकालय वैज्ञानिक व्यवस्थापन र पुस्तकालय विज्ञानको सिद्वान्त अनुसार व्यवस्थीत हुन नसकेको पाइयो ।
माध्यमिक विद्यालयको पुस्तकालयको अवस्थाको वारेमा आर्थिक, भौतिक, व्यवस्थापकिय, कर्मचारी, पाठक, समय, पुस्तक, वाचनालय, सन्दर्भसामाग्री जस्ता तत्वहरूले प्रभाव पारेको पाइयो । यसैगरी पुस्तकालयको सुधारमा आर्थिक, भौतिक, प्राविधिक, समस्या रहेको पाइयो । पुस्तकालय सञ्चालनमा नयाँ पुस्तक किन्न आर्थिक अभाव हुनु प्रयाप्त सन्दर्भ सामाग्री नहुनु, वाचनालय नहुनु एवम् पुस्तकालय व्यवस्थापनमा वैज्ञानिक सिद्धान्त लागु हुन नसक्नु जस्ता समस्या रहेको पाइयो । उपयुक्त भवन र उपयुक्त कोठामा पुस्तकालय सञ्चालन गर्नु पर्दछ । साधन र श्रोतको परिचालन गर्दै पुर्णकालिन पुस्तकालय इन्चार्ज नियुक्ति गर्नु पर्दछ । महत्वपुर्ण पुस्तकहरू खोजी गरेर वाचनालयमा बसी अध्ययन गर्ने वानी बसाल्नु पर्दछ । माध्यमिक तहको पुस्तकालयलाई पुस्तकालय विज्ञानको सिद्धान्त अनुसार सञ्चालन गर्नु पर्दछ ।