Journal of Advanced Research in HR and Organizational Management

The Transformative Power of Management Accounting in Enhancing Operational Efficiency and Business Performance

2026-03-12T12:24:36+00:00

This study explores the transformative impact of management accounting on enhancing operational efficiency and business performance. Using a mixed-methods approach, the research integrates secondary data analysis from financial reports, industry surveys, and empirical studies from 2020 to 2024. Regression analysis reveals a strong positive correlation (r = 0.993) between cost control strategies and financial performance, demonstrating that businesses employing strategic cost management achieve an average ROI increase of 12–18%. Additionally, ANOVA results indicate significant profitability variations among different management accounting techniques, with cost management yielding the highest improvements. The study confirms that AI-driven financial analytics and digital transformation enhance decision-making accuracy, with AI adoption rising from 15% in 2020 to 70% in 2024, leading to a measurable increase in operational efficiency (from 65% to 82%). The findings emphasize that effective management accounting practices optimize financial sustainability, mitigate business risks, and enhance strategic decision-making. The study recommends integrating AI-driven accounting tools, strengthening employee training, and adopting cloud-based financial solutions to maximize the benefits of digital management accounting.

Assessing the Application of Taylor’s Scientific Management in Contemporary Nepalese Business Practice

2025-12-24T05:49:28+00:00

Background: Frederick Winslow Taylor’s scientific management theory revolutionised organisational
efficiency by replacing traditional rule-of-thumb methods with systematic scientific approaches. Nepalese
contemporary business environments are facing severe challenges to fit into Taylorism.
Objective: This study critically examines the relevance and application of Taylor’s principles in
contemporary Nepalese businesses.
Methodology: A qualitative, exploratory review of literature and organisational practices within Nepal’s
socio-economic context.
Analysis: Nepal’s landlocked geography, labour challenges, and socio-political factors impede full
implementation of scientific management despite its potential benefits.
Conclusion: Tailoring Taylor’s principles to Nepal’s realities can improve productivity while addressing
employee welfare.

Implication: Adoption requires balanced management practices emphasising both efficiency and
human-centric approaches, enhancing competitiveness and sustainability.
Novelty: This study offers unique insights into contextualising classical management theory within
Nepal’s evolving business environment, bridging traditional methodologies with modern organisational
needs.

Assess How Digital Technologies Influence Employment Trends, Job Creation, And Displacement

2026-02-02T07:50:26+00:00

Digital technologies such as artificial intelligence (AI), automation, robotics, big data, cloud computing, and digital platforms are transforming economies worldwide. While these technologies enhance productivity and efficiency, they also significantly affect employment patterns. This research paper examines how digital technologies influence employment trends, contribute to new job creation, and cause job displacement. The study adopts a qualitative and analytical approach based on existing literature, global employment reports, and real-world examples. The findings indicate that although digitalisation leads to job displacement in routine and low-skill occupations, it simultaneously generates new employment opportunities in technology-driven and knowledge-intensive sectors. The paper concludes that the net impact of digital technologies on employment depends largely on education systems, skill development, and policy interventions.

To Examine the Effect of Digitalization On Wage Structures and Income Inequality

2026-02-02T07:54:18+00:00

Digitalisation has transformed economies worldwide, reshaping labour markets, skill requirements, and income distribution. This study examines how digital technologies influence wage structures and income inequality. It analyses the mechanisms through which digitalisation affects labour demand, the emergence of skill-biased technological changes, wage disparities across sectors, and broader socio-economic implications. The research combines theoretical frameworks with empirical findings to understand whether digitalisation exacerbates or mitigates income inequality and offers policy recommendations for equitable growth.

A Critical Analysis of Child Labour (Prohibition and Regulation) Amendment Act, 2016

2026-02-11T04:47:12+00:00

This research paper conducts a critical evaluation of the potency of the Child Labour (Prohibition and Regulation) Amendment Act of 2016 by tackling factors that impact the effectiveness of the act. It examines the socio-economic and historical context of child labour by constructing parallels to the key legal provisions of the act, which portrays the defects of the act. It aims at assessing the effectiveness of the act in eliminating child labour as envisaged by the Indian Constitution by exploring challenges in formulation and implementation through a judicial lens.