Accountancy
Permanent URI for this collectionhttps://hdl.handle.net/20.500.14540/17
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Item Impact of management accounting practices and financial performance of citizens bank international limited(Faculty of Management, 2026-03) Sangroula, Gopal; Arun NeupaneThis 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.Item Company specific factors affecting profitability of nepalese manufacturing companies(Faculty of Management, 2026-02) Kafle, Sanjeeta; Indra Bahadur BoharaThe main aim of the study is to analyze the company specific factors of profitability of manufacturing companies of Nepal. This study mainly analyze the effect of company size, sales growth, leverage, liquidity and working capital on profitability of Nepalese manufacturing companies. This study is fully based on secondary data and the study covers the data of sample companies from year 2012/13 to 2021/22. Descriptive and casual comparative research has been carried out to analyze the effect of company specific factors of profitability on Nepalese manufacturing companies. The correlation and multiple regression analysis tools are used to examine the collected data and analysis is done using Eviews software. The empirical results of this study found that company size has significant negative effect on return on assets of the companies. Sales growth has significant positive effect on return on assets of the companies. Leverage has insignificant positive effect on return on assets of the companies. Liquidity has significant positive effect on return on assets of the companies. Working capital has significant positive effect on return on assets of the companies. In the same way, company size has significant negative effect on return on equity of the companies. Sales growth has insignificant positive effect on return on equity of the companies. Leverage has insignificant positive effect on return on equity of the companies. Liquidity has significant positive effect on return on equity of the companies. Working capital has significant positive effect on return on equity of the companiesItem A study on accounting practices in Nepalese commercial bank(2012) Aryal, Rajendra Prasad; Rewan Kumar DahalNot availableItem A case study of the cash management techniques of Bottlers Nepal Limited(2011) Sapkota, Yamuna; Ajaya Prasad DhakalNot availableItem Contribution of House and Land Tax (Property Tax) to Total Revenue of Nepalgunj and Birendranagar Municipality(2011) Khanal, Puja; Kamal Deep DhakalNot availableItem Role of income tax in generating government revenue in nepal(2014) Paudyal, Tara Prasad; Gopinath RegmiNot availableItem Application of cost volume profit analysis in decision making (with reference to Butwal hydropower company limited and chilime hydropower company limited)(2010) Kairatee, Luvkush; Joginder GoetNot availableItem A study on nepal accounting standards practices in nepal(2011) Phuyal, Rajan; Shankar Raj JoshiNot availableItem Telemedicine practices in Nepal (A case study of Dhulikhel hospital and Om hospital & research centre)(2012) Pun, Uma; Prakash Singh Pradhan and Shankar AdhikariNot availableItem Taxpayers acquaintance with provision of fine and penalties(2014) Thapaliya, Manoj; Bihari Binod PokharelNot availableItem Item Pearls analysis of co-operatives a comparatives study(2012) Pokhrel, Shivaji; Rakesh Chandra MisraNot availableItem A study on management accounting practices in nepalese manufacturing enterprises (with reference to bottlers Nepal LMT)(2009) Bhandari, Basanta Bikram; Tek Bahadur SijaliNot availableItem Application of Management Accounting Tools in Listed Insurance Companies of Nepal (With Reference to HGICL, NLIC, LIC (N)L and NICL)(2013) Nakarmi, Subarna; Sushil Bhakta MatemaNot availableItem Taxpayers Satisfaction on Value Added Tax in Nepal (A case study Ramgram Municipality of Nawalparsi)(2014) Bhattarai, Prakash; Lalit Man ShresthaNot availableItem A study on cash management of Nepal electricity authority(2010) Bhattarai, Ram Chandra; Shyam Bahadur KatuwalNot availableItem Cost, volume & Profit Analysis: A Tool of Profit Planning And Control(2011) Labh, Amod Kumar; Y.R. KoiralaNot availableItem Cost-volume-profit analysis of bottlers Nepal limited(2011) Pandey, Lila; Bal Krishna ShreshthaNot availableItem Scope of tax planning under income tax act 2058 in Nepal(2014) Poudel, Birendra; Kamal Deep DhakalNot availableItem Managerial budgeting practices in Nepal electricity authority(2013) Shrestha, Jiban Babu; Narayan Krishna PradhanNot availablle