Accountancy

Permanent URI for this collectionhttps://hdl.handle.net/20.500.14540/17

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(TU central Library, 2025) Sharma, Bijaya; Chumban Gautam
IMAPCT OF LIQUIDITY ON THE FINANCIAL PERFORMANCE OF NEPALESE DEVELOPMENT BANKS
(Shanker Dev Campus, 2024) Niraj Regmi; Asst. Prof. Bhoj Raj Ojha
This study investigates the impact of capital adequacy ratio (CAR), credit deposit ratio (CDR), non-performing loan ratio (NPLR), and liquidity (cash reserve ratio, CRR) on the profitability of Nepalese development banks, measured through return on equity (ROE) and return on assets (ROA). The primary objectives include analyzing the patterns of these variables, examining their relationships with profitability, and assessing their impacts on bank performance. Using a descriptive and correlational research design, the study incorporates data from ten development banks with the highest market capitalization, covering the fiscal years 2013/14 to 2022/23. Data analysis employed descriptive statistics, correlation analysis, and multiple regression models. Findings reveal that CAR positively influences profitability, highlighting the critical role of capital adequacy in sustaining financial stability and performance. Conversely, NPLR exhibits a negative impact, indicating that poor asset quality and high levels of non-performing loans erode profitability. CDR demonstrates mixed impacts, emphasizing the importance of maintaining an optimal balance between loans and deposits. Liquidity, as measured by CRR, has a significant but varied relationship with profitability, underscoring the need for impassive liquidity management. The implications are threefold. Practically, banks should focus on enhancing their capital base, reducing non-performing loans, and optimizing liquidity management to sustain profitability. Theoretically, the study reinforces existing theories of financial stability, risk management, and their linkages with profitability in the banking sector. For future research, it opens avenues to explore additional determinants of profitability, comparative studies across banking systems, and the integration of macroeconomic factors and non-financial variables. This study contributes to understanding the dynamics of profitability in Nepalese development banks, providing insights for practitioners, policymakers, and researchers to enhance the banking sector’s resilience and efficiency in a competitive financial environment.
IMPACT OF CORPORATE GOVERNANCE ON PERFORMANCE OF PRIVATE SECTOR COMMERCIAL BANKS IN NEPAL
(Shanker Dev Campus, 2024) Min Raj Panday; Dinesh Basnet
This study examines the impact of corporate governance practices on the financial performance of private commercial banks in Nepal, with a specific focus on four governance variables board size, financial leverage, non-performing loans (NPLs), and bank size and their relationship with two financial performance indicators, Return on Assets (ROA) and Return on Equity (ROE). The primary objective is to analyze the effect of these governance variables on the banks' financial performance using a descriptive, correlation, and regression analysis approach. The study adopts a purposive sampling technique, selecting eight private commercial banks from a total of twelve in Nepal, with data sourced from their annual financial reports. Descriptive statistics provide an overview of the key variables, including their mean, standard deviation, and range, offering insights into the current state of governance practices and financial outcomes. Correlation analysis identifies the strength and direction of relationships between the governance variables and financial performance, while regression analysis assesses the impact of these governance mechanisms on ROA and ROE, controlling for other factors. The findings reveal that board size and bank size are positively correlated with financial performance, while higher financial leverage and a greater proportion of non-performing loans have a negative impact on performance. These results indicate that effective corporate governance practices, such as larger boards and optimal leverage, can improve the financial performance of private commercial banks in Nepal. The study’s implications highlight the need for stronger governance structures in the banking sector to enhance financial stability and performance. These insights can be valuable for policymakers, investors, and banking institutions in enhancing governance frameworks and ensuring sustainable growth.
LIQUIDITY MANAGEMENT AND PROFITABILITY ANALYSIS OF NEPALESE COMMERCIAL BANKS
(Shanker Dev Campus, 2024) Alisha Timilsina; Indra Bahadur Bohara
This study examines the liquidity management and profitability analysis of commercial banks of Nepal over the period of 2017/18 to 2021/22. This study examines the relationship between liquidity management and profitability in the context of Nepalese commercial banks, with a focus on two leading institutions: Nabil Bank and Nepal SBI Bank (NSBI). Liquidity management, a critical aspect of banking operations, involves maintaining an optimal balance between liquid assets and liabilities to ensure the bank's ability to meet short-term obligations without compromising profitability. The analysis explores how these banks navigate the trade-off between liquidity and profitability, considering factors such as liquidity ratios, return on assets (ROA), and return on equity (ROE). By employing quantitative methods, the study assesses the impact of liquidity management practices on the financial performance of Nabil and NSBI over a specified period. The findings revealed that effective liquidity management is pivotal in enhancing profitability, though it often requires careful balancing to avoid excessive liquidity that could otherwise dampen returns. This research contributes to the broader understanding of banking sector dynamics in Nepal and offers practical insights for policymakers and bank management in optimizing liquidity for sustainable profitability.
WORKING CAPITAL MANAGEMENT PRACTICE IN HOTEL INDUSTRY OF NEAPAL
(Shanker Dev Campus, 2024) Raju Duwadi; Laxman Raj Kandel
This research paper has been prepared for submission to the office of the dean, faculty of management, for partial fulfillment of the degree requirements. This study adopted casual comparative and descriptive research design with secondary data drawn from the annual reports of a five-star listed hotel in Nepal, covering a period 2013/14 to 2022/23, a total of ten years. This paper explores the influence of various working capital components, such as inventory turnover ratio, receivable conversion period, average payment period, cash conversion cycle, debt ratio, and current ratio, on a hotel's profitability, where profitability represented by return on equity and return on assets. For data analysis, financial tools as well as Pearson’s correlation, and logistic regression were utilized. Findings reveal that inventory turnover days (ITR), average payable period (APP), and cash conversion cycle (CCC) have an inverse relationship with hotel’s profitability, while the average collection period (ACP), debt ratio (DR) and current ratio (CR) show a positively linked.
EFFECT OF SPECIFIC FACTORS ON SUSTAINABILITY OF SELECTED MICROFINANCE COMPANIES IN NEPAL
(Shanker Dev Campus, 2024) Purnima Chidi; Keshar Singh Khati
This study investigates effect of specific factors on sustainability of selected microfinance companies in Nepal. Secondary data is gathered from microfinance companies of Nepal for ten year periods (2013/14-2022/23). This study used correlation and multiple regression for data analysis. This study reveals that the micro finance companies are is financially sustainable without depending on outside assistance since it is making enough income from its operations to pay for its expenditures. The correlation analysis shows that operating efficiency ratio has insignificant positive relation with operating self-efficiency ratio while leverage ratio and credit risk have significant negative relationship with operating self-efficiency ratio. At the meantime, size of companies has significant positive correlations with operating self-efficiency ratio. Further, inflation rate has insignificant negative association with operating self-efficiency ratio of the microfinance companies. The regression results also show that operational efficiency ratio and leverage ratio have significant negative effect on sustainability or operating self-efficiency ratio of microfinance companies in Nepal. Similarly, credit risk has significant negative effect on operating self-efficiency ratio. However, the size of the companies has positive and statistically significant effect on operating self-efficiency ratio of microfinance companies. Moreover, inflation rate has insignificant negative effect on the operating self-efficiency ratio of the microfinance companies. Therefore, this study concluded that operating efficiency ratio, leverage ratio, credit risk, size of companies are the key factors of sustainability of microfinance companies in Nepal. This study investigates effect of specific factors on sustainability of selected microfinance companies in Nepal. Secondary data is gathered from microfinance companies of Nepal for ten year periods (2013/14-2022/23). This study used correlation and multiple regression for data analysis. This study reveals that the micro finance companies are is financially sustainable without depending on outside assistance since it is making enough income from its operations to pay for its expenditures. The correlation analysis shows that operating efficiency ratio has insignificant positive relation with operating self-efficiency ratio while leverage ratio and credit risk have significant negative relationship with operating self-efficiency ratio. At the meantime, size of companies has significant positive correlations with operating self-efficiency ratio. Further, inflation rate has insignificant negative association with operating self-efficiency ratio of the microfinance companies. The regression results also show that operational efficiency ratio and leverage ratio have significant negative effect on sustainability or operating self-efficiency ratio of microfinance companies in Nepal. Similarly, credit risk has significant negative effect on operating self-efficiency ratio. However, the size of the companies has positive and statistically significant effect on operating self-efficiency ratio of microfinance companies. Moreover, inflation rate has insignificant negative effect on the operating self-efficiency ratio of the microfinance companies. Therefore, this study concluded that operating efficiency ratio, leverage ratio, credit risk, size of companies are the key factors of sustainability of microfinance companies in Nepal.
EFFECT OF DIVIDEND PRACTICES ON SHAREHOLDERS’ WEALTH AND COMPANY PERFORMANCE
(Shanker Dev Campus, 2024) Nisha Bartaula; Asst. Prof. Keshar Singh Khati
Dividend practices is a significant part of financial management that influences company’s growth, shareholders wealth, perception of market participants towards the company and reflects upon company performances. This study encompasses a comprehensive analysis and reflection upon the relationship between dividend practices, shareholders wealth and company performances. Impact of dividend practices on shareholders wealth is studied upon through the analysis of existing literature and empirical research. Various dividend policies and theories on dividends are explored and analyzed. Diverse dividend policies, payout ratios, impact of payout on company’s growth, impact of dividend pay-out and earnings retention are scrutinized to understand dynamic interplay between dividend practices and shareholders wealth and company performances. The abstractness of the analysis of shareholders wealth and company performances on the basis of divided policy as the variable factor is also analyzed as different outcomes of data are based not only on dividend practices but various other factors at play. The study has prioritized both quantitative and qualitative overview of dividend practices. For the quantitative approach, the data regarding correlation between dividend practices, stock prices and financial indicators such as Return on equity (ROE) and Earnings per share (EPS) is analyzed. Also, the impact of the distribution of dividend on performance of company is analyzed. Various qualitative approach such as case studies is also presented. Investor’s perception is analyzed on how the influence of dividend impact the stock price movement.
CREDIT RISK MANAGEMENT OF COMMERCIAL BANKS IN NEPAL
(Shanker Dev Campus, 2024) Mahesh Sharma; Dr. Dilli Ram Bhandari
This study examines The Credit Risk Management of Commercial Banks. The study based on secondary data of four commercial banks with 10 observations for the periods 2013/14 to 2022/23. The Return on Assets is selected as dependent variables while Capital Adequacy Ratio, Non- Performing loan Ratio, Cost per loan assets are the independent variables. The data were collected from annual reports of concern sample bank. The Pearson's correlation coefficients and regression models, variance inflation factors (multicollinearity in regression model results) are too estimated to test significant impact of bank specific factors on The Credit Risk Management of Commercial Banks. Calculated data has been tabulated and analyzed by using MS Excel and SPSS. The result shows that Capital Adequacy Ratio, Non-Performing Loan, Cash Reserve Ratio are positively significant with Return on assets whereas Cost per loan assets has insignificant with Return on assets. The study concludes Capital Adequacy Ratio and Non-Performing loan ratio, Cost per loan assets and return on assets of Nepalese commercial banks.
EFFECT OF DEBT LITERACY ON THE OVER-INDEBTEDNESS OF EMPLOYEES WORKING IN THE FORMAL SECTOR OF NEPAL
(Shanker Dev Campus, 2024) Krishna Jung Thapa; Dr. Pitri Raj Adhikari
The study aims to investigate the impact of debt literacy on over-indebtedness among employees in Nepal's formal sector and to examine whether personality traits, such as materialism and emotions, moderated this relationship. A quantitative research approach was employed, and convenience sampling was used for data collection. Surveys were distributed to 386 respondents, and the questionnaire was adapted from previous studies by Lusardi and Tufano (2009) and Rahman et al. (2020), with additional questions included to gather demographic details. The collected data were organized and analyzed using Microsoft Excel and SPSS. Descriptive and inferential statistical methods, including frequency, percentage, mean, standard deviation, correlation, and regression analyses, were conducted to address the study's objectives. The findings revealed that employees in Nepal's formal sector possessed a high level of basic debt literacy and an above-average level of advanced debt literacy. The results demonstrated significant associations between components of debt literacy— such as knowledge of compound interest, the time value of money, and debt management—and over-indebtedness. Furthermore, the study provided empirical evidence that materialism and emotions moderated the relationship between knowledge of compound interest and time value of money with over-indebtedness. However, these traits did not moderate the relationship between debt management knowledge and over-indebtedness. These findings may prove valuable to educational institutions, financial organizations, individual employees, policymakers, and government bodies. They offer a basis for developing strategies to enhance debt literacy and reduce the risk of over indebtedness among employees.
IMPACT OF MERGER AND ACQUISITION ON FINANCIAL PERFORMANCE OF NEPALESE COMMERCIAL BANKS
(Shanker Dev Campus, 2024) Bhawani Paudel; Asso. Prof. Dr. Kapil Khanal
Merger and acquisition commercial banks improve after the merger with camel criteria. The research design of the study is descriptive and casual. The research has touch in mergers and acquisitions which sustain banks to ensure long term existence of considerable profitability. The study evaluates the effect of merger and acquisition on banks through profitability ratio. The merger law policy and monetary policy issued by Nepal Rastra Bank have been experienced most effective weapon for merger and acquisition in Nepalese banking sector. Three banks are taken for study, first the merger of Global IME bank Ltd; second, Prabhu Bank Ltd; and third, NIC Asia Bank Ltd. The post-merger performance compared to pre-merger performance is positive due to the strengthens of financial performance.
FACTORS AFFECTING ON PROFITABILITY OF MANUFACTURING COMPANIES IN NEPAL
(Shanker Dev Campus, 2024) Pema Tashi Sherpa; Cheta Bahadur Bharati
This study investigates factors affecting on profitability of manufacturing companies in Nepal. Secondary data was gathered from manufacturing companies of Nepal for ten year periods (2013/14-2022/23). This study used correlation and multiple regression to analyze the data. The result shows that liquidity, size of companies, leverage, sales growth and tangibility are important factors affecting the profitability of manufacturing companies in Nepal. UNL has the strong profitability position. UNL could manage their overall operations and this company is able to make highest return to its assets by optimum utilization of the asset. The correlation analysis shows that liquidity and sales growth have insignificant positive relationship with profitability (ROA and ROE) of manufacturing companies. Then, size of companies has insignificant negative association with ROA and significant positive relationship with ROE. At the meantime, leverage has significant negative relationship with ROA and ROE. Moreover, tangibility (TANG) has significant negative relationship with profitability ROA and insignificant negative relationship with ROE of the manufacturing companies. The multiple regression also reveals that liquidity, size of companies, leverage and tangibility have significant negative effect on profitability (ROA and ROE) of the sample manufacturing companies in Nepal whereas sales growth has positive and significant impact on profitability (ROA and ROE) of manufacturing companies. Hence, this study concluded that all the independent variables have significant impact on profitability of the companies.
E-BANKING SERVICE ON CUSTOMER SATISFACTION OF COMMERCIAL BANK IN BAGMATI PROVINCE, NEPAL
(Shanker Dev Campus, 2024) Lelisha Maharjan; Asso. Prof. Dr. Suman Kamal Parajuli
The purpose of this study is to analyze the major factors that determine customer satisfaction with the e-banking service of a commercial bank in Bagmati province, Nepal. The study investigates the relationship between customer satisfaction and service quality with the goal of bridging research gaps and providing insights into the complex processes that drive customer satisfaction. This study is based on the primary data and used the various factors such as: internet, cost, security and privacy, relative advantage, responsiveness and customer satisfaction. To fulfill the research objective, various tools such as tables, figure, mean, standard deviation, percentages, correlation, and regression analyses were used to examine the results. This study used 378 samples out of a total of 400 population, which were collected from banking customers through a physical survey in Kathmandu Valley as well as an online survey from Bagmati Provenance. The majority of respondents are male, married. The highest participation of male and female respondents are 21 to 30 years old and 31 to 40 years old. It means young people are attracted to e-banking service. The study draws an overall picture, major determinant of customer satisfaction with e-banking service of commercial banking and impact of e-banking service on retailer customer as well as tries to use full set of objectives. This study suggests that internet, cost, security and privacy, relative advantage and responsiveness have a significant positive relationship on customers satisfaction with e banking service of commercial bank in Bagmati province, Nepal. For small and medium sized retailers to operate their online businesses e-banking service is necessary.
ENVIRONMENTAL FACTORS ON INVESTMENT DECISIONS A STUDY OF NEPALESE INVESTORS PERSPECTIVES IN NEPAL
(Shanker Dev Campus, 2024) Saru Shrestha; Arun Neupane
Examining the ESG factors that most affect individual investors' decision making and examining the connection between ESG and individual investment decisions in Nepalese stock markets were the main goals of this study. In order to establish correlations between the variables and examine their relationship, the study uses an interdisciplinary and descriptive research methodology. The quantitative data gathered from the respondents' questionnaires served as the foundation for the study's conclusions. All investors in the Nepalese stock market are included in the population. A sample of 400 Nepalese stock market investors was selected from the whole population. The primary data used in the study was gathered through the use of a structured questionnaire approach. The SPSS software version was used to show and analyse the gathered data. The results indicated a substantial correlation between individual investing decisions and the elements of ESG (Environmental, Social and governmental) factors and an investment awareness plays a role as moderating variable. Every independent variable had a statistically significant effect on the choice of individual investments. Additionally, Environmental, Social and Governance components all played a vital role in forecasting each investor's choice in the Nepalese stock market.
COST VOLUME PROFIT ANALYSIS OF NEPALESE MANUFACTURING INDUSTRY
(Shanker Dev Campus, 2024) Sailesh Khatri; Bhoj Raj Ojha
This study examines the CVP relationship and compare performance of four major companies namely Surya Nepal, Unilever, Bottlers Tarai and Bottlers Nepal. The main purpose is to login and compare some of the different financial ratios such as fixed cost ratio, sales ratio, margin of safety, net profit margin and operating profit. Using both financial ratio analysis and regression modeling, the research seeks to uncover unique patterns that correspond with one another and lead to financial outcomes. Based on the findings, there are vast differences on cost structures of these companies. While Unilever shows the lowest (suggesting more flexibility as a variable, cost-oriented business) Surya Nepal is only presenting highest fixed cost component ratio – which could portray some inflexibility to change in terms of costs. In terms of sales ratio, Surya Nepal also ranked first and a fairly high degree of revenue is consumed by particular expenses thus resulting its well earning capability denoted in the form of highest net profit margin among other competitors. Based on margin of safety analysis, Surya Nepal and Unilever are in essentially better positions while Bottlers Tarai and Bottlers Nepal show worse financial security. Bottlers Tarai and Bottlers Nepal have shown efficient expense management as their operating ratios are low which on the other hand, Unilever has high operating ratio simply couldn’t help ease in profit. The regression analysis accounts for considerable amount of variance in net profit margin, and is positively influenced by sales ratio, margin of safety and operating ratio. The study emphasizes that cost management, revenue allocation, and operational efficiency are constituents in the configuration of financial statements. The results provide useful leverage in planning, budgeting and profitability optimization in organizations. More sector or industry-specific studies and longitudinal research can be undertaken as future work to better understand how cost management helps in sustaining the business.
FACTORS AFFECTING AUDITORS’ PERFORMANCE IN KATHMANDU
(Shanker Dev Campus, 2024) Raj Kumar Thapa Kshetri; Indra Bahadur Bohara
The study is entitled 'Factors Affecting Tax Auditors' Performance'. The major objective of the study is to achieve the factors affecting the tax auditors' performance in Kathmandu. The study has employ the descriptive and causal comparative research design. This study deals with the three types of independent variable (professionalism, competence, role conflict) with their relationship with the dependent variable (auditors' performance). Similarly, the causal comparative research design has tended to establish cause and effect relationship between undertaken variables. The sample size for research is taken of one hundred auditors form Kathmandu who are currently auditing in different audit sectors. Scores on the scale items vary from a low of 1 (strongly dissatisfied) to a high of 5 (strongly satisfied). Primary data has been used for the study through the survey method. A structured questionnaire has been prepared and distributed to the respondents electronically as well as through personal visits. Descriptive and inferential statistical tools were used in this study for data analysis. The descriptive statistical tools include frequency distribution, measures of central tendency, etc. Similarly, various inferential statistical tools and Cronbach's alpha test were used in the study. For the analysis of primary data, SPSS version 25.0 and MS Excel has been used. In conclusion, the non-significant t-value for the Professionalism coefficient suggests that there is no significant relationship between Professionalism and Auditors' Performance. There is a chance that this observed relationship is due to chance alone, indicating the need for further analysis to explore other variables that might have a stronger impact on Auditors' Performance. Similarly, the non-significant coefficient for competences implies that competences may not significantly influence auditors' performance, necessitating consideration of other factors like professionalism and role conflict. However, in this specific row, the significant coefficient for Competences indicates its meaningful effect on Auditors' Performance. Nonetheless, the relatively smaller coefficient compared to Role Conflict suggests that further investigation into the latter's impact is warranted.
ACCOUNTING PRACTICES AND FINANCIAL PERFORMANCE OF MANUFACTURING COMPANIES
(Shanker Dev Campus, 2024) Nilima Maharjan; Dr. Binita Manandhar
Accounting practices are vital for managing financial records, ensuring transparency, and promoting accountability in business operations. For Manufacturing Companies, effective accounting practices are crucial for enhancing financial transparency, accessing financing, and improving overall business performance. In Nepal, Manufacturing Companies face challenges in adopting and implementing robust accounting systems due to limited resources, inadequate training, outdated accounting systems, and external pressures. This study investigates the factors influencing accounting practices among Manufacturing Companies in Nepal, specifically focusing on accounting knowledge, system type, compliance with NFRS. Using a descriptive and exploratory research design, data were collected from 385 respondents through structured questionnaires. Descriptive statistics were used to analyze demographic information and survey responses, while multiple linear regression analysis tested the relationships between variables. The findings reveal that accounting knowledge, accounting system type, and NFRS compliance significantly impact accounting practices in Manufacturing Companies. Enhanced accounting knowledge and the adoption of computerized systems improve financial reporting accuracy and efficiency. Compliance with NFRS promotes transparency and credibility in financial statements, driving effective practices. The study concludes that improving accounting practices is essential for enhancing the financial management capabilities of Manufacturing Companies in Nepal. Addressing challenges such as inadequate accounting knowledge and reliance on outdated systems, while leveraging factors like standardized practices and NFRS compliance, can significantly improve financial transparency, access to financing, and overall business performance. These improvements will contribute to the growth and sustainability of Manufacturing Companies in Nepal. The findings highlight the need for Manufacturing Companies to prioritize accounting education and training, adopt suitable accounting systems, and comply with financial reporting standards. Policymakers and educational institutions should support Manufacturing Companies through targeted training programs and resources to enhance accounting literacy and compliance with national and international standards. By understanding these factors, Manufacturing Companies can strengthen their financial management capabilities, attract investment, and contribute to sustainable economic growth and development in Nepal.
FACTORS AFFECTING AUDIT QUALITY IN NEPALESES AUDIT FIRMS
(Shanker Dev Campus, 2024) Akriti Limbu; Keshar Singh Khati
Factors Affecting Audit Quality in Nepalese Audit Firms is the title of the research. The study's main goal has been to identify the key elements influencing audit quality. Descriptive and causal comparative research designs were used in the study. The five different kinds of independent variables and how they relate to the dependent variable are the subjects of this research. An analogous tendency of the causal comparative study design is to establish a causal link between the variables under investigation. The dependent variables (audit quality) and independent factors (audit experience, audit professionalism, audit tenure, mistake detection expertise, and time budget pressure) are the primary topics of this study, and the descriptive research methodology has aided in fact-finding. Four hundred auditors from the Kathmandu Valley who are presently auditing in various audit industries make up the study sample. The scale's items range in score from 1 (extremely dissatisfied) to 5 (highly pleased). The survey approach was employed to collect primary data for the research. The respondents were given a standardized questionnaire, which was sent to them both online and in person. In this work, data analysis was done using both descriptive and inferential statistical methods. Measures of central tendency and frequency distribution are examples of descriptive statistical methods. Cronbach's alpha test and other inferential statistical methods were also used in the investigation. MS-Excel and SPSS version 25.0 have been used for the analysis of primary data. In summary, the ability to identify mistakes results in improved audit quality maintenance, but audit experience has little bearing on audit quality. Additionally, audit expertise has a good impact on audit quality. Likewise, audit professionalism has a beneficial impact on audit quality. Additionally, time budget constraint has a favorable impact on audit quality. Additionally, audit tenure has a beneficial impact on audit quality. Ultimately, the ability to identify mistakes has a favorable impact on audit quality.
FINANCIAL TECHNOLOGY AND PAYMENT SYSTEMS IN NEPAL
(Shanker Dev Campus, 2024) Bishnu Prasad Kandel; Dr. Dilliram Bhandari
The problems of the research are What are the factors of financial technology which impacted the digital payment consumer perception in Nepal? What is the relationship between factors of financial technology and the digital payment consumer perception in Nepal? Do the impact of benefit, trust, self-efficacy, ease of use, and security to the digital payment consumer perception in Nepal? On the basis of the problem of the research the objectives are set and they are to assess the factors of financial technology which impacted the digital payment consumer perception in Nepal, to analyze relationship between factors of financial technology and the digital payment consumer perception in Nepal and to examine the impact of benefit, trust, self-efficacy, ease of use, and security to the digital payment consumer perception in Nepal. The objective is achieved using the casual comparative research design. The population under consideration for this research comprises all the user of digital payment consumer perception system provided by the bank and other online payment platform which are unknown in the Kathmandu valley. Using the formula, it is calculated that the minimum sample size required is 384. The sample size is 407 respondents based on convenience sampling methods. The statistical, correlation and regression analysis are conducted to achieve the objectives of the research. It is found that from the various literature review or previous scholar research paper the factors of financial technology are benefit, trust, self-efficacy, ease of use, and security which have impacted to the digital payment consumer perception in Nepal. The result also revealed that the benefit, trust, self efficacy, ease of use and security have positive and significant relationship to the digital payment consumer perception. The result also so the benefit, trust, self-efficacy and ease to use and security are positive and significantly impacted to the digital payment consumer perception.
IMPACT OF OUTSOURCING SERVICES ON MANPOWER AND OPERATING COST OF NEPAL TELECOM
(Shanker Dev Campus, 2024) Rabin Tamang; Indra Bahadur Bohara
This study investigates the impact of outsourcing services on manpower and operating costs at Nepal Telecom, aiming to understand how outsourcing influences workforce structure, labor costs, service quality, operational efficiency, and vendor management. The objectives include examining the effects of outsourcing on manpower levels, analyzing relationships between key variables, and assessing their overall impact on operational costs. Utilizing a quantitative research design, the study gathered data from 384 employees through structured surveys. Descriptive and inferential statistical analyses, including correlation and regression analyses, were employed to explore the relationships between the variables. Key metrics such as means, standard deviations, and ANOVA were also calculated to provide a comprehensive view of the data. The findings reveal a moderate reduction in manpower due to outsourcing, with significant improvements in labor cost management and operational efficiency. Specifically, labor costs and vendor management costs showed strong correlations with operating costs, indicating that effective management of these areas contributes to overall cost savings. Service quality remained stable or improved; suggesting that outsourcing non-core functions can enhance operational performance without compromising customer satisfaction. The regression analysis confirmed that the combined predictors explain approximately 32.9% of the variance in operating costs, highlighting the significance of vendor management and operational efficiency in achieving cost reduction. In conclusion, outsourcing has had a generally positive impact on Nepal Telecom's operational framework, facilitating better resource allocation and efficiency while maintaining service quality. The study emphasizes the importance of strategic outsourcing management to maximize benefits while mitigating potential challenges associated with workforce changes.
FINANCIAL ACCOUNTING INFORMATION QUALITY ON DECISION MAKING ON FINANCE COMPANY
(Shanker Dev Campus, 2024) Prerna Rai; Asso. Prof. Dr. Kapil Khanal
This quality of financial accounting information is critical in shaping decision-making processes within finance companies. This study explores how the accuracy, relevance, timeliness, and completeness of financial data influence managerial decisions, particularly in areas such as investments, risk management, and strategic planning. High-quality financial information serves as a foundation for evaluating a company’s financial health, guiding decisions that impact profitability and long-term sustainability. The research employs a quantitative approach, analyzing financial data from selected finance companies and conducting interviews with financial managers. The findings reveal a significant positive correlation between the quality of financial accounting information and effective decision-making. Accurate and timely financial data enable managers to make informed decisions, reducing uncertainty and enhancing the company’s competitive advantage. Conversely, poor-quality financial information can lead to suboptimal decisions, financial losses, and decreased stakeholder confidence. This study highlights the crucial role of high-quality financial accounting information in ensuring sound decision-making in finance companies. It emphasizes the need for robust internal controls, adherence to accounting standards, and continuous improvement in financial reporting practices. By maintaining high standards of financial information quality, finance companies can make more strategic decisions that contribute to better financial performance and sustainable growth. The implications of this study extend to policymakers, regulators, and finance company managers, underscoring the importance of high quality financial accounting information in driving effective decision-making and enhancing overall financial management. The study concludes that improving financial information quality is essential for achieving long-term success in the competitive financial industry.

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