EPH-International Journal of Business & Management Science
type: channel
description: EPH – International Journal of Business and Management Science is a peer-reviewed, open-access scholarly journal that publishes original research and review articles in the fields of business, management, and related disciplines, with a focus on advancing academic research and professional practice. Journal Information Journal Title: EPH – International Journal of Business and Management Science Online ISSN: 2208-2190 Published Since: 2015 Language: English Publication Frequency: From 2015-2025:- Quarterly From 2026:- Monthly Publication Format: Online Publisher: Southern Cross Academic Press
publisher: E-Publication
language: en
publication name: EPH-International Journal of Business & Management Science
issn: 2208-2190
items: EXPLORING THE ROLE OF STRATEGIC LEADERSHIP IN MANAGING BUSINESS SUSTAINABILITY
items: TECHNOLOGY-DRIVEN CORPORATE GOVERNANCE IN INDIA: INTEGRATING AI, BLOCKCHAIN, AND ETHICAL DECISION-MAKING
items: HUMAN RESOURCE ACCOUNTING DISCLOSURE PRACTICES AND FINANCIAL PERFORMANCE: AN ANALYTICAL STUDY OF TATA CONSULTANCY SERVICES (TCS)
items: PLANT-BASED MEAT PRODUCTS: CONCEPT AND THEORETICAL FRAMEWORKS
items: A CONCEPTUAL STUDY ON LEARNING APPROACHES OF UNDERGRADUATE COMMERCE AND MANAGEMENT STUDENTS IN SELF-FINANCED AND GRANT-IN-AID COLLEGES
items: INTEGRATING COMMERCE, MANAGEMENT, AND HRM PRACTICES FOR SUSTAINABLE BUSINESS GROWTH
items: HUMAN RESOURCE MANAGEMENT PRACTICES AND EMPLOYEE RETENTION: EVIDENCE FROM SERVICE SECTOR ORGANIZATIONS
items: TWITTER EMOTION ANALYTICS FOR BUSINESS INTELLIGENCE: A COMPARATIVE STUDY OF MACHINE LEARNING MODELS
items: ROLE OF UNIVERSITY INFRASTRUCTURE AND FACILITIES IN SHAPING EMPLOYEE WORK PERFORMANCE
items: PERFORMANCE APPRAISAL SYSTEMS AND EMPLOYEE COMMITMENT IN IT FIRMS: AN EMPIRICAL AND DECISION-ANALYTICS PERSPECTIVE FROM CENTRAL KERALA
items: COMPETITIVE DYNAMICS AND FIRM PERFORMANCE IN THE INDIAN PAINT INDUSTRY: AN EMPIRICAL STUDY
items: INFLUENCER MARKETING, CONSUMER BRAND ENGAGEMENT, AND SUSTAINABLE BEHAVIOUR AMONG GENERATION Z: A STRATEGIC AND BEHAVIOURAL ANALYSIS
items: TRACING ECOTOURISM DEVELOPMENT IN BIHAR: POLICY INITIATIVES AND SUSTAINABLE PATHWAYS
items: A TEMPORAL ANALYSIS OF AI’S INFLUENCE ON FINANCIAL PERFORMANCE: INSIGHTS FROM KOTAK AND SBI BANKS USING FINANCIAL RATIO ANALYSIS
items: FUNDAMENTAL VERSUS TECHNICAL ANALYSIS: DETERMINANTS OF STOCK EVALUATION STRATEGY AMONG RETAIL INVESTORS
items: EXAMINING MOTIVATIONAL DRIVERS BEHIND THE ADOPTION OF ONLINE SOCIAL PROOF IN CONSUMERS’ DECISION-MAKING
items: CONTESTANT BEHAVIOUR AND PERFORMATIVEREPUTATION: EVIDENCE FROM CROWDSOURCING OPEN INNOVATION TOURNAMENTS
items: AI-DRIVEN SENTIMENT AND VOLATILITY DYNAMICS: AN EGARCH ANALYSIS OF INDIAN AND EUROPEAN STOCK MARKETS
items: ASSESSING THE USAGE AND IMPACT OF BALANCED SCORECARD AS A PERFORMANCE MEASUREMENT SYSTEM IN THE LIFE INSURANCE SECTOR
items: FINANCIAL SUPPORT AND ENTERPRISE DEVELOPMENT UNDER KVIC: A SYSTEMATIC REVIEW OF MSMES, RURAL ENTERPRISES, AND WOMEN EMPOWERMENT IN INDIA
items: A COMPARATIVE STUDY OF SECULARISM, DATA PROTECTION AND SOCIAL CONFLICT IN DIGITAL AGE
items: ACCEPTING SOCIAL MEDIA AND NETWORKS FOR SELECTING DESTINATIONS IN THE TOURISM INDUSTRY –A COMBINED STUDY OF IAM AND UTAUT2
items: REGULATORY GOVERNANCE AND SUSTAINABLE REAL ESTATE ENTREPRENEURSHIP: EVALUATING THE IMPACT OF RERA IN INDIA
items: DIGITIZING THE 'IDEAL WOMAN': THE RISE OF THE KULASTREE INFLUENCER AND ITS SOCIO-PSYCHOLOGICAL IMPACT IN KERALA
items: INSTITUTIONAL INEFFICIENCIES AND THEIR SOCIO-ECONOMIC IMPLICATIONS: AN ECONOMIC ANALYSIS OF BNS DOWRY LITIGATION IN DELHI NCT
items: IMPACT OF SOCIAL MEDIA ENGAGEMENT ON CULTURAL PARTICIPATION AND BEHAVIOURAL OUTCOMES AMONG TRIBAL ADOLESCENTS: IMPLICATIONS FOR DIGITAL COMMUNICATION MANAGEMENT
items: “ARTIFICIAL INTELLIGENCE AND DIGITAL TECHNOLOGIES AS DRIVERS OF SUSTAINABLE BUSINESS PERFORMANCE IN MSMES AND STARTUPS: EVIDENCE FROM EMERGING ECONOMIES”
items: EXPLORING THE IMPACT OF INDUSTRY 5.0 TECHNOLOGIES ON WORKFORCE PLANNING AND SKILL DEVELOPMENT IN THE IT SECTOR
items: ATTITUDE AND BEHAVIOUR OF GROCERY RETAILERS IN THE UNORGANISED SECTOR TOWARDS THE UNIFIED PAYMENT INTERFACE (UPI)
items: THE SHIFTING BIPOLARITY: ANALYSING THE EURO'S ASCENSION AND THE EROSION OF US DOLLAR SUPREMACY

EXPLORING THE ROLE OF STRATEGIC LEADERSHIP IN MANAGING BUSINESS SUSTAINABILITY
type: item
description: In Business, if, the role of human resources and key leadership will not be considered then it is not possible to measure or find out the driving living force behind any initiatives of business enterprise. This qualitative investigation is an effort to explore such factors and dimensions which are related to mapping out the role of executive leaders (Top – management leadership) in managing & ensuring business sustainability to their respective organisation as well as in shaping the corporate and business level strategies which are mainly related to promoting sustainable business practices. In this ,05 executive statements have been analysed and who are having affiliation with NSE -500 firms. Such firms cater to almost 90% of Indian stock market in terms of market capitalisation. Statements and publicly available dialogues of executives were considered for this research investigation for the time period January, 2020 to December,2025. This study suggests that to a great extent leadership role is influencing the Indian corporation’s sustainability efforts and initiatives. This work is noble in the sense that many startups can learn lessons from those leaders who have sustainability mindsets in promoting the greener future of Indian industries and their respective corporations.
subject: Articles
  topic: section
subject: Executive Leader
  topic: keywords
subject: Business Sustainability
  topic: keywords
subject: Strategic Leadership
  topic: keywords
subject: Qualitative
  topic: keywords
subject: Leadership
  topic: keywords
creator: Dr. Abhishek Kumar Pandey
creator: Dr. Pankaj Mishra
creator: Ms. Sonam Yadav
creator: Dr. Shubhangi Tripathi
creator: Mr. Indrakesh Yadav
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0/deed.en
date: 2026-04-30
publication date: 2026-04-30
starting page: 187
ending page: 193
doi: 10.69980/q18r2c26

TECHNOLOGY-DRIVEN CORPORATE GOVERNANCE IN INDIA: INTEGRATING AI, BLOCKCHAIN, AND ETHICAL DECISION-MAKING
type: item
description: The field of corporate governance is developing fast due to the introduction of digital technologies, including Artificial Intelligence (AI) and blockchain. The tools are changing how firms are dealing with transparency, accountability and ethical behaviour. AI helps make informed decisions based on the analysis of vast datasets and predicting the risks, whereas blockchain guarantees data security and integrity and safe financial reporting. Nonetheless, there is an increased threat to privacy, algorithmic bias, and the loss of control in human hands due to the increased reliance on technology. These developments in India where governance has been led by the Companies Act (2013) and the SEBI (LODR) Regulations (2015) require remodelling of the current frameworks in accordance with the technological improvements. This paper considers the role of AI and blockchain in enhancing ethical and transparent corporate governance. Based on a qualitative and exploratory research design, the study relies on scholarly articles, reports by the institutions, and regulatory documents to determine new trends in digital transformation and governance ethics. The results indicate that technology has been found to improve levels of efficiency and accountability, but it also poses threats that require high rates of regulatory adherence. The article suggests a model called Human-AI Co-Governance that combines human judgment and technological intelligence where an innovation is used to enhance integrity, transparency, and sustainable corporate functioning.
subject: Articles
  topic: section
subject: AI governance
  topic: keywords
subject: blockchain accountability
  topic: keywords
subject: digital ethics
  topic: keywords
subject: corporate transparency
  topic: keywords
subject: algorithmic decision-making
  topic: keywords
subject: corporate governance effectiveness
  topic: keywords
subject: EL Classification: G34, K22, M14, O33
  topic: keywords
creator: Dr Jyoti M. Bhatia
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0/deed.en
date: 2026-04-30
publication date: 2026-04-30
starting page: 50
ending page: 60
doi: 10.69980/e99ab352

HUMAN RESOURCE ACCOUNTING DISCLOSURE PRACTICES AND FINANCIAL PERFORMANCE: AN ANALYTICAL STUDY OF TATA CONSULTANCY SERVICES (TCS)
type: item
description: Human Resource Accounting is the process of identifying and measuring data related to the workforce of an organization and communicating this information to all the interested parties. HRA is a tool that not only helps the management in better planning and decision making but also helps the employees in understanding their role and contribution in the overall functioning of the organization. Despite its established importance, there are limited studies done on the extent of HRA disclosure practices and its link to the financial performance especially in Indian IT sector. This study addresses this gap by1 examining the HRA disclosure practices followed by Tata Consultancy Services (TCS) which is one of the leading IT companies in India. The study identifies and calculates seven HRA related variables and attempts to understand the role of HRA disclosure on the financial performance of TCS. The study is analytical and descriptive in nature and uses case study method. The study is based on secondary data collected from the published annual reports of TCS for a period of five years from 2020-21 to 2024-25. Trend analysis and growth percentages have also been used in this study to understand the movement of HRA variables over the years.
subject: Articles
  topic: section
subject: Sustainable Business Growth
  topic: keywords
subject: Sustainable Human Resource Management
  topic: keywords
subject: Strategic Management
  topic: keywords
subject: Corporate Governance
  topic: keywords
subject: Organizational Performance
  topic: keywords
creator: Sakshi Bhawnan
creator: Dr Jayender Verma
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0/deed.en
date: 2026-04-30
publication date: 2026-04-30
starting page: 177
ending page: 186
doi: 10.69980/dzs9qv34

PLANT-BASED MEAT PRODUCTS: CONCEPT AND THEORETICAL FRAMEWORKS
type: item
description: To develop an integrated understanding of plant-based meat products within a business and management context by synthesising conceptual foundations, market dynamics, consumer behaviour, and relevant theoretical frameworks. A conceptual and analytical approach is adopted, drawing on existing literature related to plant-based meat, with emphasis on market trends, consumer adoption drivers, and strategic business perspectives. Key theoretical perspectives, such as the resource-based view, diffusion of innovation theory, and the triple bottom line, are incorporated to provide a comprehensive framework. The growth of the plant-based meat industry is driven by increasing health awareness, environmental concerns, and ethical considerations. However, barriers such as high prices, taste perceptions, and consumer skepticism continue to influence adoption. Innovation, branding, and strategic positioning are identified as critical factors in enhancing competitiveness. The use of data-driven tools and decision-making systems further supports market expansion and strategic planning. Provides actionable insights for firms, marketers, and policymakers to improve product development, enhance consumer acceptance, and promote sustainable practices within the plant-based meat industry. Offers a holistic and theory-driven perspective that integrates fragmented research and advances understanding of the plant-based meat industry from a business and management viewpoint.
subject: Articles
  topic: section
subject: Plant-based meat
  topic: keywords
subject: Consumer behaviour
  topic: keywords
subject: Sustainability
  topic: keywords
subject: Innovation; Strategy
  topic: keywords
creator: Aanchal Aggarwal
creator: Dr. Nupur Arora
creator: Dr. Jyoti Gupta
creator: Kavya Aggarwal
creator: Dr. Renu Vashisth
creator: Dr. Ruchi Shukla
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0/deed.en
date: 2026-04-30
publication date: 2026-04-30
starting page: 35
ending page: 49
doi: 10.69980/63h76e22

A CONCEPTUAL STUDY ON LEARNING APPROACHES OF UNDERGRADUATE COMMERCE AND MANAGEMENT STUDENTS IN SELF-FINANCED AND GRANT-IN-AID COLLEGES
type: item
description: This study presents a conceptual analysis of learning approaches among undergraduate Commerce and Management students in self-financed and grant-in-aid colleges. In the contemporary higher education landscape, learning effectiveness is not only determined by curriculum design but also by the approaches students adopt in acquiring knowledge. The study explores surface, deep, and strategic learning approaches and examines how institutional structures influence these learning behaviours. Drawing upon existing literature, the paper highlights that self-financed colleges, characterized by market-driven policies and resource variability, often encourage surface learning tendencies, whereas grant-in-aid colleges, supported by government funding and structured academic environments, tend to foster deeper learning engagement. The study also identifies key determinants of learning approaches, including teaching methodologies, institutional environment, resource availability, and student-related factors. Further, it discusses the implications of learning approaches on academic performance, skill development, and employability in the field of commerce and management education. The paper concludes that learning approaches are significantly shaped by institutional context and emphasizes the need for student-centered pedagogy, enhanced academic resources, and experiential learning practices to promote deep and meaningful learning outcomes.The study suggests scope for further empirical investigation into institutional and socio-economic influences on student learning behaviours.
subject: Articles
  topic: section
subject: Learning Approaches
  topic: keywords
subject: Commerce Education
  topic: keywords
subject: Self-Financed Colleges
  topic: keywords
subject: Grant-in-Aid Colleges
  topic: keywords
subject: Higher Education
  topic: keywords
subject: Deep Learning
  topic: keywords
creator: Vaishali Dineshchandra Patel
creator: Prof. (Dr.) Laveena Dharmwani
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0/deed.en
date: 2026-04-30
publication date: 2026-04-30
starting page: 23
ending page: 34
doi: 10.69980/7ep2af38

INTEGRATING COMMERCE, MANAGEMENT, AND HRM PRACTICES FOR SUSTAINABLE BUSINESS GROWTH
type: item
description: The element of incorporating the commerce strategy, management system and human resource management (HRM) practice have become paramount to actualization of sustainable business growth. It is a qualitative multiple-case comparative study which attempts to utilise five new case studies in a privation and government sector organisations to identify the degree of inculcation of sustainability in the strategic, operational and people-management arenas. The findings demonstrate that the sustainability goals can be complemented with the commercial positioning, the types of governance, and the HR designs (training, performance management and incentive mechanisms) to increase the sustainability. In organizations that institutionalized the sustainability in functions, an improvement in employee engagement, workforce stability, and operational effectiveness and competitiveness were recorded. Evidence also shows that HRM is a strategic enhancer that converts the intentions of sustainability to organizational performance. The research creates an integrative paradigm through an integration of the cross-sector learning to establish sustainable HRM and strategic alignment as the fundamental sources of long-term organizational resilience. The research contributes to the literature in strategic management, human resource management, operations and performance management, and corporate governance and offers useful suggestions to the managers and policymakers, who desire to transform sustainability into a sustainable source of business value.
subject: Articles
  topic: section
subject: Sustainable Business Growth
  topic: keywords
subject: Sustainable Human Resource Management
  topic: keywords
subject: Strategic Management
  topic: keywords
subject: Corporate Governance
  topic: keywords
subject: Organizational Performance
  topic: keywords
creator: Puja Baliarsingh
creator: Dr. Sujit Kumar Acharya
creator: Manas Ranjan Pati
creator: Raj Kumar Singh
creator: Simran Kaur
creator: Dr. Baxiskumar Patel
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0/deed.en
date: 2026-04-30
publication date: 2026-04-30
starting page: 168
ending page: 176
doi: 10.69980/ph3m1r73

HUMAN RESOURCE MANAGEMENT PRACTICES AND EMPLOYEE RETENTION: EVIDENCE FROM SERVICE SECTOR ORGANIZATIONS
type: item
description: Employee retention remains a persistent challenge for service sector organizations, particularly in healthcare, where workforce stability is critical to service quality, continuity of care, and organizational sustainability. This study investigates the association between human resource management (HRM) practices and employee retention in healthcare service organizations, with specific attention to compensation, training exposure, work–life balance, and career-related factors. Adopting a quantitative, cross-sectional research design, the study draws on secondary employee data comprising 1,676 records from healthcare organizations. Employee retention is operationalized using an attrition indicator, while HRM practices are measured through relevant proxy variables available in the dataset. Descriptive statistics and correlation analysis are employed to examine retention patterns and explore associations between HRM practices and employee retention. The findings reveal that employee retention is positively associated with all HRM practices examined, although the relationships are modest in strength. Compensation exhibits the strongest association with retention, followed by work–life balance and career-related factors, while training exposure shows a weaker but positive relationship. These results suggest that HRM practices contribute incrementally to retention by shaping employees’ work experiences, perceived organizational support, and long-term attachment, rather than functioning as singular determinants of retention outcomes. By focusing on observable retention outcomes rather than turnover intentions alone, this study contributes to a more empirically grounded understanding of retention dynamics in healthcare service organizations. The findings underscore the importance of adopting integrated and context-sensitive HRM strategies that balance financial incentives, employee well-being, and developmental support.
subject: Articles
  topic: section
subject: Employee retention
  topic: keywords
subject: HRM practices
  topic: keywords
subject: Healthcare sector
  topic: keywords
subject: Work–life balance
  topic: keywords
subject: Compensation
  topic: keywords
creator: Dr. Aruna
creator: Dr. Abhilasha Singh Raghav
creator: Shilpy Kapoor
creator: Dr. Saugat Barua
creator: Dr Sunil Kumar Srivastava
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0/deed.en
date: 2026-04-30
publication date: 2026-04-30
starting page: 14
ending page: 22
doi: 10.69980/9nbpkk64

TWITTER EMOTION ANALYTICS FOR BUSINESS INTELLIGENCE: A COMPARATIVE STUDY OF MACHINE LEARNING MODELS
type: item
description: Text-to-emotion detection in social media has become a vital activity in terms of the sentiment and mental health trends of people, as a tool for business intelligence and decision support. This paper reinstates and expands the deep learning-based sentiment classification framework, initially proposed to analyse Twitter (now X) emotion in terms of the number of emotions: anger (0), joy (1), fear (2), love (3), sadness (4), and surprise (5), with the help of a Multi-Layer Perceptron (MLP) classifier on a large-scale dataset with six emotions. After completing the preprocessing pipeline provided in the referenced study (tokenisation, stop-word removal, and POS-aware lemmatisation), the cleaned text is vectorised using TF-IDF with a vocabulary count of 5,000 features. Although the baseline MLP architecture achieved 85.25% test accuracy (better than the original study), a systematic comparative analysis shows that simple classical models outperform neural approaches for this task. Logistic Regression, trained on the same TF-IDF representation, achieved 89.09% accuracy through 5-fold stratified cross-validation, with improved generalisation and better performance on minority classes such as fear and surprise. The Multinomial Naive Bayes model achieved 83.19% mean cross-validated accuracy. These results offer practical advantages for real-time analytics in organisational settings. The findings challenge the assumption that complex deep learning frameworks are inherently superior for short-text emotion classification using lexical features. Logistic Regression demonstrates higher accuracy, interpretability, and computational efficiency on this dataset of over 416,000 instances, supporting managerial decision-making and social media-based business insights.
subject: Articles
  topic: section
subject: Emotion Classification
  topic: keywords
subject: Social Media Analytics
  topic: keywords
subject: Business Intelligence
  topic: keywords
subject: Sentiment Analysis
  topic: keywords
subject: Decision Support Systems
  topic: keywords
creator: Shaikh Ayeed Mohammed Ali
creator: Dr. J B Simha
creator: Dr. Shinu Abhi
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0/deed.en
date: 2026-04-30
publication date: 2026-04-30
starting page: 156
ending page: 167
doi: 10.69980/vdfhmz46

ROLE OF UNIVERSITY INFRASTRUCTURE AND FACILITIES IN SHAPING EMPLOYEE WORK PERFORMANCE
type: item
description: In higher education institutions, employee performance is influenced by multiple organisational factors, among which infrastructure plays a crucial yet often underexplored role. Understanding how infrastructure shapes work outcomes is essential for improving institutional effectiveness. This study examines the role of university infrastructure and facilities in shaping employee work performance, with a specific focus on classifying infrastructure components as performance enablers or constraints. A quantitative descriptive research design was adopted, and primary data were collected through a structured 5-point Likert scale questionnaire administered to 56 teaching and non-teaching staff members from private universities in Pune city. The data were analysed using descriptive statistical techniques, including mean scores, percentage distribution, and frequency analysis. The findings indicate that key infrastructure components, such as modern teaching aids (Mean = 4.59), access to computing resources (Mean = 4.30), and functional administrative spaces (Mean = 4.29), act as strong enablers of employee performance by enhancing efficiency and productivity. In contrast, factors such as storage facilities (Mean = 3.70), parking (Mean = 3.73), and grievance redressal systems (Mean = 3.89) function as moderate enablers with the potential to become constraints if not effectively managed. Additionally, salary satisfaction emerged as an important contextual factor, with relatively low mean scores (≈2.79–2.91), indicating its influence on employee motivation and overall performance. The study highlights that infrastructure is a dynamic organisational factor whose impact depends on its quality, accessibility, and alignment with employee needs, emphasising the importance of integrating infrastructure development with supportive HR practices.decisions and align engagement strategies with sustainability objectives.
subject: Articles
  topic: section
subject: University Infrastructure
  topic: keywords
subject: Employee Performance
  topic: keywords
subject: Workplace Facilities
  topic: keywords
subject: Human Resource Management
  topic: keywords
creator: Mrs Akshara Dandekar – Erande
creator: Dr. Reshma Kabugade
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0/deed.en
date: 2026-04-30
publication date: 2026-04-30
starting page: 144
ending page: 155
doi: 10.69980/2277b881

PERFORMANCE APPRAISAL SYSTEMS AND EMPLOYEE COMMITMENT IN IT FIRMS: AN EMPIRICAL AND DECISION-ANALYTICS PERSPECTIVE FROM CENTRAL KERALA
type: item
description: In the vibrant Information Technology landscape of Central Kerala, where innovation and efficiency are key, the relationship between performance appraisal and employee commitment is crucial. This study examines this relationship within selected Information Technology companies to provide insights for organizational success and growth. This study is grounded in Social Exchange Theory and Organizational Justice Theory, which explain how fairness, reciprocity, and emotional attachment influence employee commitment. Through a comprehensive exploration of current appraisal practices and employee perceptions, the study investigates the role of clarity of performance criteria, fairness of appraisal process, feedback quality, and opportunities for improvement. Data collected through structured surveys from employees and managers were analyzed using regression analysis. The study contributes to business decision sciences by quantifying human resource performance drivers using regression modeling. The findings reveal that clarity and fairness significantly influence appraisal outcomes, while feedback quality and opportunities for improvement show limited direct impact. Affective commitment emerges as a positive driver of employee commitment, whereas normative commitment shows a negative effect. The study highlights the importance of transparent appraisal systems and emotional engagement. Findings provide data-driven insights for managerial decision-making in Information Technology organizations and strengthen the integration of human resource practices with business analytics.
subject: Articles
  topic: section
subject: Performance appraisal
  topic: keywords
subject: Employee commitment
  topic: keywords
subject: Organizational justice
  topic: keywords
subject: Decision making
  topic: keywords
subject: Information technology
  topic: keywords
creator: Nidish V R
creator: Dr. R. Arumugam
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0/deed.en
date: 2026-04-29
publication date: 2026-04-29
starting page: 132
ending page: 143
doi: 10.69980/51kpfq40

COMPETITIVE DYNAMICS AND FIRM PERFORMANCE IN THE INDIAN PAINT INDUSTRY: AN EMPIRICAL STUDY
type: item
description: Changing dynamics in the Indian paint industry have made competitiveness a major strategic concern for firms operating in both decorative and industrial segments. The paper examines the structure of the industry, identifies the market leader and its key success factors, evaluates company performance in terms of cost management and competitiveness, and assesses the impact of foreign entry. A survey-based descriptive and analytical approach was adopted. Primary data were collected through structured questionnaires from dealers and other industry stakeholders, and the responses were analysed using Likert scale analysis and correlation analysis. The results show that the organised sector accounts for 63 per cent of the market and that Asian Paints Limited emerged as the market leader with the highest score on key success factors, scoring 29, followed by Kansai Nerolac with 22 and Berger Paints with 20. Kansai Nerolac performed better in cost management, scoring 114 against 105 for Asian Paints, but Asian Paints retained stronger overall competitiveness. The findings further reveal that crude oil price fluctuations did not have a significant independent effect on competitiveness, while the entry of foreign firms increased product variety and competition without adversely affecting domestic companies. Overall, competitiveness in the Indian paint industry depends on quality management, stock keeping unit management, branding, supply chain efficiency, and strategic adaptability.
subject: Articles
  topic: section
subject: Paint industry
  topic: keywords
subject: Competitiveness
  topic: keywords
subject: Branding
  topic: keywords
subject: Supply chain
  topic: keywords
subject: Cost management
  topic: keywords
creator: Praveen Sama
creator: Dr. J Parasuraman
creator: Dr. N.Siva Surendra
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0/deed.en
date: 2026-04-28
publication date: 2026-04-28
starting page: 120
ending page: 131
doi: 10.69980/0nbf3118

INFLUENCER MARKETING, CONSUMER BRAND ENGAGEMENT, AND SUSTAINABLE BEHAVIOUR AMONG GENERATION Z: A STRATEGIC AND BEHAVIOURAL ANALYSIS
type: item
description: In the digital era, influencer marketing has emerged as a powerful strategy for engaging Generation Z consumers; however, limited research explains how it simultaneously influences consumer brand engagement and sustainable marketing outcomes. This study adopts the Stimulus–Organism–Response (S-O-R) framework to examine how influencer marketing (stimulus) shapes consumer perceptions and leads to behavioural responses among Gen Z. A quantitative research design was employed using a structured questionnaire based on a 5-point Likert scale, with data collected from 150 respondents through convenience sampling. Descriptive statistics, regression analysis, and ANOVA were used to test the proposed relationships. The findings reveal that influencer marketing has a strong positive effect on consumer brand engagement (R² = 0.576) and a moderate to strong impact on sustainable marketing (R² = 0.459). These results indicate that influencer-driven communication significantly enhances both consumer interaction and sustainability-oriented behaviour. Additionally, factors such as credibility, authenticity, and transparency were identified as key determinants of influencer effectiveness. This study contributes by integrating brand engagement and sustainable marketing within a single analytical framework, thereby extending the application of the S-O-R model in digital marketing contexts. The findings offer practical insights for marketers to develop influencer strategies that foster engagement while promoting responsible and sustainable consumption among Gen Z consumers. The findings provide strategic insights for firms to optimise influencer-driven marketing decisions and align engagement strategies with sustainability objectives.
subject: Articles
  topic: section
subject: Influencer Marketing
  topic: keywords
subject: Consumer Brand Engagement
  topic: keywords
subject: Sustainable Marketing
  topic: keywords
subject: Generation Z
  topic: keywords
subject: Social Media
  topic: keywords
creator: R Rohith
creator: Dirisala G Sankar Chittayya Babu
creator: Dirisala Sundareesh
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0/deed.en
date: 2026-04-28
publication date: 2026-04-28
starting page: 104
ending page: 119
doi: 10.69980/db2avb12

TRACING ECOTOURISM DEVELOPMENT IN BIHAR: POLICY INITIATIVES AND SUSTAINABLE PATHWAYS
type: item
description: Purpose: Ecotourism, a form of sustainable tourism, focuses on nature conservation, preservation, and responsible travel practices. Recently, the Indian Ministry of Tourism has undertaken several initiatives to promote sustainable tourism through thematic projects across different states, with ecotourism being a key focus area. While existing literature addresses both general practices and destination-specific perspectives, there remains considerable scope for further exploration. The present study aims to examine ecotourism development in India with a specific focus on Bihar. Methodology: The study adopts a systematic review approach using the PRISMA framework. A total of 13,456 studies were initially identified from the SCOPUS database, which were filtered to 3,283 studies based on subject area and language, and further refined to 48 studies for detailed analysis. The study reviews government initiatives promoting sustainable tourism, maps ecotourism-related research across Indian destinations, and examines ecotourism development in Bihar. Findings: The findings indicate that ecotourism development in India remains uneven across regions, with limited scholarly and institutional focus on emerging destinations such as Bihar. Implications: The study provides practical insights for policymakers and tourism stakeholders by emphasizing the need for improved implementation, monitoring mechanisms, and destination-specific planning. The results also highlight a gap between policy formulation and on-ground implementation, particularly in emerging regions
subject: Articles
  topic: section
subject: Tourism Development
  topic: keywords
subject: Eco-Tourism
  topic: keywords
subject: Tourism management
  topic: keywords
subject: Performance evaluation
  topic: keywords
subject: Ministry of Tourism
  topic: keywords
creator: Uttapal Kumar
creator: Dr. Shiv Shankar Kumar Yadav
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0/deed.en
date: 2026-04-27
publication date: 2026-04-27
starting page: 74
ending page: 103
doi: 10.69980/q3d53x87

A TEMPORAL ANALYSIS OF AI’S INFLUENCE ON FINANCIAL PERFORMANCE: INSIGHTS FROM KOTAK AND SBI BANKS USING FINANCIAL RATIO ANALYSIS
type: item
description: The objective of this study is to explore the role played by artificial intelligence (AI) in improving the performance of the banks. The study focused on Kotak Bank and SBI Bank over the period of 2014-2023 by analyzing Financial Ratio Analysis (FRA). The key indicators for the purpose identified included profitability, liquidity and credit performance ratios to know the impact of AI on a bank’s financial performance. The study would further investigate whether there is a difference in the performance between two periods- namely pre-AI adoption (2014-2018) and post AI adoption (2019-2023). Student t-test is used to test the hypothesis and to validate the argument of significant variation in financial performance across the two temporal segments. It was found that use of AI has affected specific aspects of operational efficiency and financial performance for the given time periods. It can be inferred that change in performance metrics may be associated with adoption of AI by the sample banks in the field of fraud detection, customer segmentation, personalized financial services, risk management, resulting into improved profitability and value to shareholders.
subject: Articles
  topic: section
subject: Artificial Intelligence (AI)
  topic: keywords
subject: Financial Ratio Analysis (FRA)
  topic: keywords
subject: Performance Disparities
  topic: keywords
subject: Temporal Segments
  topic: keywords
creator: Dr. Nidhi Srivastava
creator: Dr. Sunita Chowdhury
creator: Dr. Arpita Srivastava
creator: Dr. Manu Priya Gaur
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0/deed.en
date: 2026-04-27
publication date: 2026-04-27
starting page: 01
ending page: 13
doi: 10.69980/6pgsh934

FUNDAMENTAL VERSUS TECHNICAL ANALYSIS: DETERMINANTS OF STOCK EVALUATION STRATEGY AMONG RETAIL INVESTORS
type: item
description: This study examines the determinants of stock evaluation strategy among retail investors. The study investigates the impact of behavioral factors and risk-related factors on stock evaluation methods used by retail investors. The study used primary data from 79 respondents to test whether demographic factors and behavioral factors impact their stock evaluation methods. Multinomial logistic regression analysis was used to study how investment behavior variables including risk profile and willingness to take high risk and portfolio shifting during market downturns and stop-loss practices related to stock evaluation methods. The analysis showed high internal consistency through reliability testing which achieved a Cronbach's Alpha score of 0.818. The regression results showed that behavioral factors did not have any statistically significant effect on evaluation strategy preferences. The presence of inflated coefficients and large standard errors indicates that the model suffers from instability because of its limited sample size and its use of dispersion-based categorical variables. The results show that retail investors use the evaluated strategies because their measured behavioral risk factors do not significantly affect their decision-making process, which emphasizes the need for advanced modeling techniques and multiple research studies to examine this topic in more detail.
subject: Articles
  topic: section
subject: Stock Evaluation Strategy
  topic: keywords
subject: Retail Investors
  topic: keywords
subject: Multinomial Logistic Regression
  topic: keywords
subject: Risk Behaviour
  topic: keywords
subject: Stop-Loss Strategy
  topic: keywords
creator: Manoj Kumar Yadav
creator: Prof (Dr.) Preeti Sharma
creator: Poonam Tomar Yadav
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0/deed.en
date: 2026-04-20
publication date: 2026-04-20
starting page: 65
ending page: 73
doi: 10.69980/0cw8t124

EXAMINING MOTIVATIONAL DRIVERS BEHIND THE ADOPTION OF ONLINE SOCIAL PROOF IN CONSUMERS’ DECISION-MAKING
type: item
description: The fast rise of e-commerce has increased the importance of online social proof as a key aspect in customer decision-making. The present study examines the factors that influence the adoption of online social proof, with an emphasis on trust and credibility, perceived risk, convenience, perceived quality, and social influence. For the study, data were collected from 323 online shoppers and analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) to test the relationship between the constructs. The findings indicate that trust and credibility, convenience, perceived risk and perceived quality considerably enhance the adoption of online social proof; however, social influence has a negative but significant relation in the adoption of Social Proof. The study offers empirical insights into how behavioural and psychological factors affect consumers' reliance on online social proof, with useful ramifications for e-commerce marketers looking to enhance consumer trust, reduce risk perception, and establish credibility in the online environment.
subject: Articles
  topic: section
subject: Online social proof
  topic: keywords
subject: trust, perceived risk
  topic: keywords
subject: convenience
  topic: keywords
subject: perceived quality
  topic: keywords
subject: e-commerce
  topic: keywords
creator: Pooja
creator: Dr. Anshita Yadav
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0/deed.en
date: 2026-04-22
publication date: 2026-04-22
starting page: 52
ending page: 64
doi: 10.69980/4an16t66

CONTESTANT BEHAVIOUR AND PERFORMATIVEREPUTATION: EVIDENCE FROM CROWDSOURCING OPEN INNOVATION TOURNAMENTS
type: item
description: Crowdsourcing open innovation tournaments are online platforms that organizers use to expose tasks to a large number of individuals. This study examines the impact of contestants' participation behaviour dimensions on the performative reputation component in a crowdsourced innovation platform (Kaggle.com), incorporating a performance-based reputation element that allows users to track competitors unilaterally. Using Expectancy and Self-Determination Theory and empirically studying cross-sectional data from 523,797 contestants in 2015, we found that active frequency has a consistent positive impact on contestants' ratings and badges, while late submission behaviour negatively affects rating and badge performance. While more votes increase the frequency of contestants' activity and reduce late submissions, comments, in combination, have the opposite effect on contestants' rating points but a more significant impact on badges relative to followers' votes. These findings have significant implications for software developers and innovation platform managers, both in theory and in practice.
subject: Articles
  topic: section
subject: Crowdsourcing contests
  topic: keywords
subject: platform
  topic: keywords
subject: innovation tournaments
  topic: keywords
subject: open innovation
  topic: keywords
creator: Mr. Arpan Mondal
creator: Prof. Sabyasachi Sinha
creator: Dr. Anil Kumar Pandey
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0/deed.en
date: 2026-04-21
publication date: 2026-04-21
starting page: 98
ending page: 122
doi: 10.69980/xk9td776

AI-DRIVEN SENTIMENT AND VOLATILITY DYNAMICS: AN EGARCH ANALYSIS OF INDIAN AND EUROPEAN STOCK MARKETS
type: item
description: The increasing interconnectedness of global financial markets has heightened the need for advanced analytical frameworks capable of capturing investor behaviour, volatility dynamics, and the broader accounting information environment. This study examines the relationship between leverage, volatility, and stock market performance across major European (DAX, Euronext, FTSE, SMI) and Indian (NIFTY 50, SENSEX) indices over ten years, incorporating the COVID-19 pandemic as a structural shock through a dummy-variable approach. The analysis employs the EGARCH (1,1) model to estimate volatility asymmetry and leverage effects using daily return data, complemented by machine learning–based sentiment indicators to capture behavioural influences and their interaction with information asymmetry and disclosure environments. The empirical findings reveal the presence of volatility clustering and significant negative leverage effects across all indices, with stronger effects observed during the pandemic period. European markets exhibit higher volatility persistence, whereas Indian markets demonstrate faster mean reversion, reflecting differences in structural, behavioural, and informational dynamics. Regression and EGARCH results indicate that leverage significantly influences market volatility but has a limited effect on short-term performance. The COVID-19 pandemic emerges as a major structural break, contributing substantially to volatility across markets. AI-based sentiment indicators provide meaningful explanatory insights and are interpreted as external information signals influencing perceptions of financial reporting quality and disclosure credibility. This study contributes to the literature by integrating AI-driven sentiment analytics with econometric volatility modelling within the accounting information framework. The findings offer important implications for financial reporting, disclosure practices, and information asymmetry, benefiting portfolio managers, policymaker…
subject: Articles
  topic: section
subject: EGARCH
  topic: keywords
subject: Investor Sentiment
  topic: keywords
subject: Artificial Intelligence
  topic: keywords
subject: Volatility Modelling
  topic: keywords
subject: behavioural finance
  topic: keywords
subject: Leverage Effect
  topic: keywords
creator: Dr. Kapil Jain
creator: Avinash Goyal
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0/deed.en
date: 2026-04-21
publication date: 2026-04-21
starting page: 129
ending page: 142
doi: 10.69980/88r7sk35

ASSESSING THE USAGE AND IMPACT OF BALANCED SCORECARD AS A PERFORMANCE MEASUREMENT SYSTEM IN THE LIFE INSURANCE SECTOR
type: item
description: Purpose: The contemporary business world is experiencing a rapid change, in the competitive and dynamic, performance management tools are necessary in assessment of the strategic performance of the insurance industry. Conventionally, performance measurement was centered mostly on financial measures that do not apply in the current competitive and strategic world but the trend is moving in the direction of non financial measures of performance measurement. BSC framework has been formulated as a broad based measurement instrument inclusive of both financial and non- financial metrics and respond to the concerns of the modern business set up. The recent study also meant to examine the level of use and the influence of the BSC on the performance of organizations in the public and the private life insurance companies. Design/methodology/approach – to gather the necessary data, a sample of 300 administrative officers who had been working in life insurance companies in Punjab at the branch level was used to administer structured questionnaire. The sample was a balanced 150 respondents of each gender in the public sector and the chosen companies in private sector in the life insurance industry. MannWhitney U test indicated the differences in adoption of Balanced Scorecard among the public and the private life insurance companies, and the structural model, which were studied through the SmartPLS, showed the existence of significant linkage between the 4 perspectives of the BSC and both performance outcomes. Findings – Results demonstrate how important the performance outcomes are in the implementation of the BSC perspectives, which suggests that the BSC is effective in offering a evaluation of the performance in an organization. Research Implications: The study strengthens the literature on strategic performance measurement by empirically demonstrating the Balanced Scorecard’s effectiveness in the life insurance sector and establishing a foundation for future cross-sectoral …
subject: Articles
  topic: section
subject: Balanced scorecard
  topic: keywords
subject: Performance measurement system
  topic: keywords
subject: financial and non-financial outcomes
  topic: keywords
subject: Strategy
  topic: keywords
creator: Varinder Kumar
creator: Dr. Baljit Singh
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0/deed.en
date: 2026-04-23
publication date: 2026-04-23
starting page: 41
ending page: 51
doi: 10.69980/7nef0998

FINANCIAL SUPPORT AND ENTERPRISE DEVELOPMENT UNDER KVIC: A SYSTEMATIC REVIEW OF MSMES, RURAL ENTERPRISES, AND WOMEN EMPOWERMENT IN INDIA
type: item
description: Micro, Small and Medium Enterprises play a vital role in India’s economic development by generating employment, supporting rural enterprises, and promoting inclusive growth. Within this sector, Khadi and Village Industries represent a distinct segment supported by the Khadi and Village Industries Commission through financial and institutional initiatives. Despite extensive policy support, existing literature remains fragmented and largely descriptive, with limited focus on how financial assistance contributes to enterprise development and women’s empowerment. This study presents a systematic review of literature published between 2000 and 2025 to examine the role of the Khadi and Village Industries Commission in supporting rural enterprises. The review follows the Preferred Reporting Items for Systematic Reviews and Meta-Analyses framework and applies the Weight of Evidence approach to ensure methodological rigour. The findings show that major schemes have significantly enhanced financial inclusion, enterprise creation, self-employment, and income generation. Women’s participation is notably high, highlighting the sector’s contribution to empowerment. However, challenges such as regional disparities, limited awareness, administrative inefficiencies, and weak market linkages continue to affect enterprise performance. The study provides policy insights by emphasising improved financial access, market integration, and gender-sensitive strategies for sustainable growth.
subject: Articles
  topic: section
subject: Financial Support
  topic: keywords
subject: Micro Small and Medium Enterprises
  topic: keywords
subject: Rural Enterprise Development
  topic: keywords
subject: Women Empowerment
  topic: keywords
subject: Enterprise Performance
  topic: keywords
creator: Rajeshwari MC
creator: C.A Dr. Pramod Kumar Pandey
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0/deed.en
date: 2026-04-20
publication date: 2026-04-20
starting page: 01
ending page: 21
doi: 10.69980/aazre688

A COMPARATIVE STUDY OF SECULARISM, DATA PROTECTION AND SOCIAL CONFLICT IN DIGITAL AGE
type: item
description: In this rapidly growing age of technology, democratic and secular nations confront many challenges surrounding digital data, technological algorithms, e-governance, and the evolving online public sphere. This research paper undertakes a comparative study of different models of secularism, like laïcité-French model, principled distance approach-Indian model, separationism-American model, and how these foundational models fit into this new regime of technologies. The paper will further delve into the theoretical lineage of modern privacy law with secular-liberal thought, focusing on Warren-Brandeis ' idea for the concretization of privacy as an individual right. Taking this thought further, this paper will analyze why religious identity is sensitive information that leads to bias and other challenges of discrimination. This research compares the guidelines of different global regimes, like the General Data Protection Regulation (GDPR, 2016), the Digital Personal Data Protection Act 2023 (DPDP Act), and the Digital Service Act (DSA). This paper reveals how each legal system incorporates its secular commitments with evolving technologies. By examining these new developments against growing digital world challenges like AI Surveillance, targeted Profiling, biasness, lack of transparency and accountability, the paper advocates the reassessments of these secular governance models. Looking ahead of time, the research believes that secularism functions as an invisible force, but regulatory systems show us who it is favoring in terms of surveillance, censorship, algorithm bias, and transparency, and there is a need for a comprehensive framework that can harmonize technological advancement with upholding constitutional values.
subject: Articles
  topic: section
subject: AI
  topic: keywords
subject: Secularism
  topic: keywords
subject: DPDP
  topic: keywords
subject: Bias in Algorithms
  topic: keywords
subject: Surveillance
  topic: keywords
subject: Privacy
  topic: keywords
creator: Vani Kataria
creator: Dr. Shaharyar Asaf Khan
creator: Dr. Seema Gupta
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0/deed.en
date: 2026-04-30
publication date: 2026-04-30
starting page: 61
ending page: 69
doi: 10.69980/va5qz147

ACCEPTING SOCIAL MEDIA AND NETWORKS FOR SELECTING DESTINATIONS IN THE TOURISM INDUSTRY –A COMBINED STUDY OF IAM AND UTAUT2
type: item
description: Purpose: This study aims to determine the extent to which consumer adoption of information technology raises concerns for researchers and practitioners, and how web-based social networking can serve as the primary tool for obtaining rapid, comprehensive information for destination selection. Methods: In this study, which is primarily survey-based, data were collected online from 400 respondents residing in the Indian states of Punjab, Haryana, and Himachal. In this case, the pertinent data for the current investigation were gathered using the virtual snowball sampling and convenience sampling techniques. Findings: Choosing a destination is greatly aided by this knowledge. Customers can save time, money, and unwelcome concern by using social media to find information about hotels from their trusted friends, family, and associates. Social media helps users choose destinations. Implication: The social media platforms that consumers favor are quite useful for marketers who wish to use social media marketing. Additionally, the results show the components of social media information that consumers take into account; by taking consumer expectations into account, marketers may create more effective social media marketing strategies. Originality: We perform additional research using in-depth interviews to properly interpret the findings. The findings of our study demonstrated that, in terms of Argument Quality, Source Credibility on Information Usefulness, Behavioural Intention, and Information Use had a greater impact on online purchase intention than social media information on social media.
subject: Articles
  topic: section
subject: Social media
  topic: keywords
subject: Destinations
  topic: keywords
subject: Travel and Tourism
  topic: keywords
subject: IAM
  topic: keywords
subject: UTAUT2
  topic: keywords
creator: Nitin Sharma
creator: Jashandeep Singh
creator: Sukhbir Kaur Dhillon
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0/deed.en
date: 2026-04-20
publication date: 2026-04-20
starting page: 22
ending page: 40
doi: 10.69980/vraww516

REGULATORY GOVERNANCE AND SUSTAINABLE REAL ESTATE ENTREPRENEURSHIP: EVALUATING THE IMPACT OF RERA IN INDIA
type: item
description: The real estate sector plays a crucial role in economic development, urban expansion, and investment generation in emerging economies such as India. However, the sector has historically faced challenges related to project delays, information asymmetry, and weak regulatory governance. The enactment of the Real Estate (Regulation and Development) Act, 2016 (RERA) was intended to address these challenges by improving transparency, accountability, and consumer protection in the real estate market. This study examines the role of regulatory governance in shaping sustainable real estate entrepreneurship in India and evaluates the impact of RERA on entrepreneurial practices and institutional development within the sector. The research adopts a qualitative doctrinal research design based on the analysis of statutory provisions, regulatory frameworks, judicial decisions, policy reports, and academic literature. Guided by institutional governance theory and the sustainable entrepreneurship framework, the study explores how regulatory reforms influence entrepreneurial behaviour, market transparency, and responsible business practices in the real estate industry. The findings suggest that RERA has strengthened regulatory oversight, improved market transparency, enhanced investor confidence, and encouraged more professional and ethical entrepreneurial practices among real estate developers. The regulatory mechanisms introduced under RERA contribute to the development of a more structured and sustainable entrepreneurial ecosystem by reducing market uncertainty and promoting responsible project management. The study highlights the importance of effective institutional governance in fostering sustainable entrepreneurship and strengthening long-term stability in the real estate sector.
subject: Articles
  topic: section
subject: Regulatory Governance
  topic: keywords
subject: Sustainable Entrepreneurship
  topic: keywords
subject: Real Estate Sector
  topic: keywords
subject: RERA (Real Estate Regulation and Development Act)
  topic: keywords
subject: Entrepreneurial Ecosystem
  topic: keywords
creator: Tushar Chauhan
creator: (Prof) Dr. Aditya Tomer
rights: Copyright (c) 2026 EPH-International Journal of Business & Management Science
date: 2026-04-01
publication date: 2026-04-01
starting page: 90
ending page: 97
doi: 10.69980/a0jxms63

DIGITIZING THE 'IDEAL WOMAN': THE RISE OF THE KULASTREE INFLUENCER AND ITS SOCIO-PSYCHOLOGICAL IMPACT IN KERALA
type: item
description: This study investigates the digital resurgence of the "Kulastree" (the virtuous, traditional woman) archetype within Kerala’s vlogging ecosystem. By examining the "aesthetic of domesticity," the research explores how traditional gender roles are re-packaged as modern aspirational labor. Using a mixed-methods approach with 520 female respondents, the paper employs parametric tests (Pearson’s Correlation, Independent Samples T-test, and Linear Regression) to analyze the psychological impact of "perfect domesticity" on the Malayali female psyche. The findings reveal a significant positive correlation ($r = 0.68$) between vlog consumption and "Domestic Guilt." The study concludes that while these digital spaces offer community, they simultaneously reinforce patriarchal structures through the commercialization of traditionalism.
subject: Articles
  topic: section
subject: Kulastree
  topic: keywords
subject: Digital Labor
  topic: keywords
subject: Neo-traditionalism
  topic: keywords
subject: Domesticity
  topic: keywords
subject: Para-social Interaction
  topic: keywords
subject: Kerala Vlogs
  topic: keywords
creator: DR. SINDHU K.P.
rights: Copyright (c) 2026 EPH-International Journal of Business & Management Science
date: 2026-03-31
publication date: 2026-03-31
starting page: 86
ending page: 89
doi: 10.69980/mhgat443

INSTITUTIONAL INEFFICIENCIES AND THEIR SOCIO-ECONOMIC IMPLICATIONS: AN ECONOMIC ANALYSIS OF BNS DOWRY LITIGATION IN DELHI NCT
type: item
description: The implementation of dowry harassment provisions under Section 85 of the Bharatiya Nyaya Sanhita in Delhi National Capital Territory reveals a critical gap between legislative intent and judicial practice. The analysis focuses on institutional functioning, procedural efficiency, and the broader socio-economic implications of judicial delays in matrimonial cruelty trials. An ethnographic mixed-methods approach was employed over eight months (August 2024–March 2025), combining participant observation in district courts (Rohini, Saket, and Ghaziabad), semi-structured interviews with judicial actors, litigants, and legal professionals, and analysis of case records and trial data. An institutional performance framework was applied using process efficiency indicators such as case duration, adjournment frequency, and conviction rates, situating the research within operations and decision sciences. Persistent procedural delays, high pendency rates, and low conviction outcomes indicate systemic inefficiencies in judicial and investigative processes. Variations in judicial interpretation, frequent adjournments, evidentiary rigidity, and police shortcomings contribute to the divergence between law-in-text and law-in-practice. These inefficiencies operate as institutional bottlenecks, reducing system throughput and overall effectiveness, while also generating indirect economic costs that affect workforce productivity and organizational stability. The findings highlight the need for judicial reforms, improved case management practices, and the integration of data-driven tools such as business intelligence and decision support systems to enhance efficiency, transparency, and decision-making within courts. By integrating ethnographic insights with operational and management perspectives, the analysis demonstrates that judicial inefficiency extends beyond legal concerns to influence organizational performance, workforce productivity, governance outcomes, and broader economic stabi…
subject: Articles
  topic: section
subject: Dowry harassment
  topic: keywords
subject: administrative processes
  topic: keywords
subject: Judicial inefficiency
  topic: keywords
subject: Business intelligence
  topic: keywords
subject: Decision support systems
  topic: keywords
creator: Akankshya Mishra
creator: (Prof.) Dr. Mohd. Faheem Khan
rights: Copyright (c) 2026 EPH-International Journal of Business & Management Science
date: 2026-03-28
publication date: 2026-03-28
starting page: 76
ending page: 85
doi: 10.69980/znmtj187

IMPACT OF SOCIAL MEDIA ENGAGEMENT ON CULTURAL PARTICIPATION AND BEHAVIOURAL OUTCOMES AMONG TRIBAL ADOLESCENTS: IMPLICATIONS FOR DIGITAL COMMUNICATION MANAGEMENT
type: item
description: This study looks at the effects of using social media. on cultural participation and behavioural outcomes among tribal adolescents in Sanakaliapada, Machhua, and Jumabani villages of the Nilagiri block in Balasore district, Odisha. A sample of 100 adolescents aged 15–19 years was surveyed using a structured survey to assess patterns of utilisation of social media, cultural engagement, and perceived impacts of digital interaction. The study employed statistical decision science techniques, including ordinal logistic regression, binary logistic regression, and Spearman’s correlation, to generate behavioural analytics on adolescents’ digital engagement behaviour. Results indicate that education and gender significantly influence social media usage, while age showed no significant effect. Increased social media engagement was associated with reduced participation in community gatherings and lower adherence to Adivasi Sampradaya (tribal community) decisions, as well as a higher likelihood of adolescents ignoring traditional festivals. A statistically significant but weak inverse relationship was observed between festival participation and daily social media usage. Additionally, greater social media usage was linked to higher perceived usefulness and improved access to health-related information, although digital platforms did not significantly enhance cultural knowledge. Adolescents also demonstrated awareness of negative outcomes such as cultural dilution and mental health concerns, yet continued engagement suggests possible peer influence and emerging patterns of digital dependence. The findings highlight social media as a critical component of emerging digital communication ecosystems in rural regions and offer behavioural insights for policymakers, communication strategists, and digital engagement managers. These insights support the development of culturally sensitive policy and communication strategies that balance digital inclusion, responsible social media engage…
subject: Articles
  topic: section
subject: Digital communication management
  topic: keywords
subject: Social media engagement
  topic: keywords
subject: Behavioural analytics
  topic: keywords
subject: Digital inclusion
  topic: keywords
subject: Communication policy
  topic: keywords
creator: Dr. Bharati Bala Patnaik
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0/deed.en
date: 2026-03-28
publication date: 2026-03-28
starting page: 69
ending page: 75
doi: 10.69980/2xgwby08

“ARTIFICIAL INTELLIGENCE AND DIGITAL TECHNOLOGIES AS DRIVERS OF SUSTAINABLE BUSINESS PERFORMANCE IN MSMES AND STARTUPS: EVIDENCE FROM EMERGING ECONOMIES”
type: item
description: Artificial intelligence and digital technologies are increasingly transforming how micro, small, and medium-sized businesses and startups pursue resilient growth in emerging economies. These enterprises play a crucial part in inclusive economic development but often face constraints related to resources, technology, and sustainability implementation. The rapid adoption of Intelligent systems–driven tools and electronic technology such as cloud computing, data analytics, digital platforms, and automation offers new opportunities to overcome these limitations and improve sustainable business performance. The relationship between the adoption of digital technology and sustainability results was examined using primary data gathered from business owners, founders, and senior managers. The findings demonstrate that artificial intelligence driven digital technologies significantly enhance operational efficiency, innovation capability, and sustainable business performance, thereby supporting strategic managerial decision making and long-term competitiveness. Improvements were also observed in resource optimization, waste reduction, workforce engagement, and market expansion. Furthermore, digital capabilities emerge as a key organizational factor that strengthens the relationship between technology adoption and sustainability outcomes. From a business management perspective, integrating business intelligence and digital transformation strategies strengthens operational performance and organizational capabilities. The results add to the expanding body of literature on digital sustainability while providing useful insights for entrepreneurs, managers and legislators looking to use artificial intelligence-enabled transformation for sustainable development in emerging economies.
subject: Articles
  topic: section
subject: Digital transformation
  topic: keywords
subject: Business sustainability
  topic: keywords
subject: Digital capabilities
  topic: keywords
subject: Business intelligence
  topic: keywords
creator: Dr. Srikantamurthy M.R.
creator: Dr. V Chandrasekhar Rao
creator: Chintan Raj M Vernekar
creator: Dr. Shruti Khemashetty
creator: Prof. Muralidhara K.S.
rights: Copyright (c) 2026 EPH-International Journal of Business & Management Science https://creativecommons.org/licenses/by/4.0/deed.en
date: 2026-03-27
publication date: 2026-03-27
starting page: 47
ending page: 54
doi: 10.69980/827nvc84

EXPLORING THE IMPACT OF INDUSTRY 5.0 TECHNOLOGIES ON WORKFORCE PLANNING AND SKILL DEVELOPMENT IN THE IT SECTOR
type: item
description: Industry 5.0 is a shift in how IT firms use technology to create creative, sustainable, and people-focused workforces. From the standpoint of skill development and forecasting, this study looks at the key technologies of industry 5.0, such as artificial intelligence and predictive analytics. In the context of skill gap analysis, succession planning, demand forecasting, learning personalization, and upskilling and reskilling initiatives, the study investigates potential applications of these technologies. This study examines the impact of them on IT training and career development. The organizational challenges to incorporating these technologies into HR systems are also discussed. Insights for policy makers and HR managers. This study is giving insights to policy makers and HR directors, how they can combine strategic personnel development with technology in order to create versatile IT workforces of the future.
subject: Articles
  topic: section
subject: Career Progression
  topic: keywords
subject: Industry 5.0
  topic: keywords
subject: Skill Development
  topic: keywords
subject: Technology Adoption
  topic: keywords
subject: Workforce Planning
  topic: keywords
creator: Sathya Priya S
creator: Dr. R. Renuka
rights: Copyright (c) 2026 EPH-International Journal of Business & Management Science
date: 2026-03-26
publication date: 2026-03-26
starting page: 51
ending page: 60
doi: 10.69980/xqvahc65

ATTITUDE AND BEHAVIOUR OF GROCERY RETAILERS IN THE UNORGANISED SECTOR TOWARDS THE UNIFIED PAYMENT INTERFACE (UPI)
type: item
description: In the previous decade, India has seen a revolutionized advancement in FinTech industry and has become global leader in number of digital transactions. The main force behind this has been the amazing UPI (Unified Payment Interface) tool, which has enabled digital transactions for all Indians. UPI adoption has been very significant among consumers but few studies has developed their focus on retailers’ side. The unorganized grocery sellers in Delhi were the focus of this study. The study is performed on primary data collected through questionnaire from 253 valid respondents. Regression analysis was performed in this study to test relationship between attitude and behaviour intention and between behaviour intention and actual usage of UPI. The study interpreted that there is no significance relationship between the stated variables and both the hypotheses was rejected. Thus, the study concluded that although theoretical model like TAM and UTAUT has stated a strong relationship among these constructs but these constructs alone are insufficient to explain the relationship among attitude, behavioural intention and actual usage, they required external factors also to validate the results.
subject: Articles
  topic: section
subject: UPI
  topic: keywords
subject: Attitude
  topic: keywords
subject: Behavioral Intention
  topic: keywords
subject: Groceries Retailers
  topic: keywords
creator: Shruti Bhutani
creator: Dr. Suman Pahal
rights: Copyright (c) 2026 EPH-International Journal of Business & Management Science
date: 2026-03-23
publication date: 2026-03-23
starting page: 43
ending page: 50
doi: 10.53555/dhe21g61

THE SHIFTING BIPOLARITY: ANALYSING THE EURO'S ASCENSION AND THE EROSION OF US DOLLAR SUPREMACY
type: item
description: The longstanding hegemony of US dollar (USD) is now facing an unrelenting challenge owing to external geopolitical weaponization and internal fiscal pressures. Although the use of the currency network inertia is central in the traditional theories, they do not sufficiently incorporate the two current forces: the supply side effect on institutional breakthroughs (Eurozone unified debt) and the accelerating demand side pressure to de-dollarize through sanctions. The hypothesis of this paper is that the international monetary order is in a controlled shift to stable bi-polar in USD-Euro, and that the development of a deep, liquid safe asset pool by the Eurozone plus the rising cost of the USD as a strategic tool had triggered the shift. In testing this, a panel data regression model will be used to determine central bank reserve diversification (COFER data) in relation to the indicators of EU unified debt volume. This is supplemented by the quantitative study of trade invoicing and the use of cross border payment systems (SWIFT vs. CIPS/INSTEX) to approximate the geopolitical risk aversion. The results indicate that institutional supply-side maturity is a prerequisite, but the geopolitical risk premium is the possible catalyst to the observed diversification and provides important implications about the future of world finance.
subject: Articles
  topic: section
subject: Exchange rate
  topic: keywords
subject: US dollar
  topic: keywords
subject: Euro
  topic: keywords
subject: Bipolarity
  topic: keywords
subject: Forecasting
  topic: keywords
creator: Afza kaleem K H
creator: Rajkumar S
creator: Surya A
creator: Shiva Dharshini S
creator: Venkatesh U N
rights: Copyright (c) 2026 EPH-International Journal of Business & Management Science
date: 2026-03-20
publication date: 2026-03-20
starting page: 29
ending page: 42
doi: 10.53555/kywgc447