Rewan Kumar Dahal

The study assessed a product or service by customers that met their needs and aspirations. It sought to examine the influence of non-financial customer performance (CP) measures on non-financial organizational performance (NFOP) in the Nepalese cellular telecommunications industry (NCTI). Using a structured questionnaire survey instrument, it employed a descriptive research approach. This study’s population included all the global system for mobile (GSM) customers of Nepal Telecom (NT) and Ncell. The sample comprised 385 customers delineated through non-probability sampling techniques. The study’s targeted respondents were postgraduate understudies, service holders, business people, and self-employed individuals. The survey instrument was composed of three sections comprising 28 data collection questions. A statistical package for the social sciences (SPSS) and analysis of moment structures (AMOS) programming were used to analyze the collected data. The study applied confirmatory factor analysis (CFA), path analysis (PA), and structural equation modeling (SEM) to evaluate the significance of the hypothesized paths. It was found that CP had a positive and significant relationship with NFOP in NCTI, with customer retention (CR) being a better predictor, followed by customer loyalty (CL), customer satisfaction (CS), and customer acquisition (CA). This was a cited representative study, not exhaustive, and would help to understand the key drivers of CP in the NCTI.

The study looked at the use of internal business process metrics within the performance assessment framework of the Nepalese telecom industry. It employed a descriptive study approach and an organized questionnaire survey instrument. The population of this study included all of Nepal’s telecom operators and their employees. The sample organizations from which random sampling techniques obtained the responses of 318 employees were Nepal Telecom and Ncell. The employees who hold at least offers and above positions at their company were the targeted respondents of the study. Three parts of the survey questionnaire were set up with 27 questions of different types to gather data. SPSS (statistical package for social sciences) program was employed to process and analyze the data. Sixteen measuring variables within four constructs were examined to assess the IBPP (internal business process performance). Three of these constructs: operations management (β = 0.229, p < 0.01), customer management (β = 0.380, p < 0.01), and regulatory and social processes (β = 0.175, p < 0.01) were found to have a statistically significant and favorable impact on the IBPP while innovation processes (β = 0.024, p > 0.05) was not properly applied and understood in the Nepalese telecom industry. The findings of this study will help identify the primary drivers of performance metrics and their relevance in organizational performance for the Nepalese telecom industry.

Management accounting practices (MAPs) are crucial for manufacturing firms to control diverse organizational operations and improve their organizational performance. The study aimed to analyze the scope of MAPs and their association with the organizational performance of Nepalese manufacturing firms. The outcomes relied on primary data obtained through structured survey from 223 medium to top-level employees of the selected companies. It was found that traditional management accounting practices had greater dominance (β = 0.817, p = 0.000) in the package of MAPs than contemporary management accounting practices (β = 0.707, p = 0.000) in Nepalese manufacturing firms. The extent of use of contemporary management accounting practices was marginally greater (mean = 3.757) than traditional management accounting practices (mean = 3.563). The analysis also disclosed no association of MAPs with organizational performance of Nepalese manufacturing firms. Though the study had a moderately small sample size from the manufacturing industry, future studies may examine the association between MAPs and organizational performance by taking samples of the manufacturing and service industry to ensure comparability and generalizations. The study endeavored to advance management accounting literature by presenting pragmatic evidence on the association of MAPs with organizational performance in the Nepalese scenario.

The primary use of financial-based performance metrics to assess an organization’s success might be misleading. The application of non-financial performance metrics could improve organizational success and longevity. This study aimed to examine the effectiveness of learning and growth performance metrics for organizational success in the Nepalese telecommunication industry. The quantitative research approach was utilized for collecting, presenting, and analyzing data obtained during a survey. The two major telecommunications service providers in Nepal, Ncell and Nepal Telecom, were taken as sample organizations, and their employees were the study’s respondents. The study revealed that two latent learning and growth performance metrics, namely ‘organizational culture and alignment’ having seven observable variables (β = 0.229, t = 3.419, p < .05) and ‘information capital’ having four observable variables (β = 0.079, t = 1.193, p < .05) were significant for organizational success. In contrast, one latent metric, ‘human resources’ having seven observable variables (β = 0.047, t = 0.708, p > .05), was insignificant. The overall explanation of the observed non-financial performance metrics to the organizational success of the Nepalese telecommunication industry was approximately 6%. A better learning and growth environment helps an organization generate, acquire, share, and integrate information to build resources and capabilities. In addition, non-financial performance metrics help organizations connect business performance with strategy, allowing them to be competitive.

This study analyzes the possible impact of diversity in non-interest income on Nepalese Depository Financial Institutions (DFIs) performance. The study examines variables such as service fees, dividends on equity instruments, and the non-interest revenue ratio to total operational income as endogenous factors. The ROE serves as the key profitability indicator. Additionally, the study explores the impact of control variables on the performance of financial institutions, such as the cost-to-income ratio, the equity-to-total assets ratio, and the ratio of non-performing loans to total loans. Secondary data from fiscal year 2015/16 to 2021/22 are utilized for analysis, employing correlation and regression analyses to assess the relationships between variables. Based on the Hausman Specification test, this study uses a Dynamic Analysis of Panel Data approach, adopting a Random effects regression model. The findings indicate that dividends from equity instruments ( = –0.565*) adversely affect profitability. At the same time, service fees and non-interest revenue as a proportion of overall operating revenue show no significant impact. Control factors like the cost-to-income ratios ( = –0.432**) and the equity-to-total assets ( = –94.101**) adversely affect profitability. The study suggests that income diversification may not be beneficial, urging Nepalese DFIs to prioritize interest income and consider alternative investment opportunities. Reducing the cost-to-income ratios and equity-to-total assets is recommended for enhancing profitability.

The study examined the Nepalese youth’s self-directed learning and job-seeking characteristics. It collected primary data from fresh graduates of Nepal’s leading universities to understand self-directed learning motivations and job search behavior. It focused on graduates enrolled in different job preparatory programs to improve their chances of securing employment in 2022. Using a five-point Likert scale, the survey covered general information, self-learning, and job-searching. The purposive sample field survey in Kathmandu Valley from July to December 2022 targeted 500 respondents and yielded 327 completed surveys for analysis. Data analysis shows a substantial correlation between self-directed learning and job-seeking among Nepalese young people (β = 0.877, CR = 18.203, p < 0.01). A substantial positive correlation was identified between self-monitoring, adaptability, and job-seeking activity (β = 0.927, p = 0.000). Likewise, this study found a substantial positive correlation between motivation and job-seeking activity (β = 0.887, p < 0.00), and goal setting and planning have a significant favorable effect on job-seeking behavior (β = 0.445, p < 0.00). Such findings contribute valuable insights into the interplay of self-learning elements and their implications for the job-seeking behavior of young individuals in the Nepalese context. The importance of promoting self-directed learning and emphasizing fundamental attributes has grown significantly as young individuals navigate the dynamic job marketplace and seek assistance in integrating into employment.

Acknowledgment
The authors would like to express profound gratitude and appreciation to the University Grant Commission (UGC) Nepal for supporting this research (FRG-78/79-Mgmt 02).

The study aimed to determine why consumers purchase smartphones. The paper examined product attributes, social factors, pricing, and brand image factors to assess how individuals purchase smartphones. The study was conducted in the Kathmandu Valley, the capital city of Nepal. The respondents of the study were smartphone users in the Kathmandu Valley. The study utilized positivist epistemology with predetermined hypotheses and a deductive approach with a single ontological foundation. The study employed a quantitative method. A questionnaire-based survey was conducted on a six-point Likert scale to obtain the primary data. The population for this study was comprised of Smartphone users, and a sample size of 398 was used. This study applied a convenient sampling technique and a causal research design. The effect of independent variables on consumer behavior was determined using structural equation modeling. The path analysis utilizing structural equation modeling demonstrated that product pricing (β = 0.21, p < 0.05), social factors (β = 0.37, p < 0.05), and brand image (β = 0.41, p < 0.05) significantly influence consumer behavior. In contrast, the product attribute has no significant impact (β = 0.05, p >0.05) on consumer behavior. The results provide future scholars and business executives with a road map to view the emerging context of market development.

Eliminating gender prejudice in job advancement is crucial to organizational success. The study aims to analyze the impact of invisible barriers (corporate culture and corporate practices) on the promotion of women working in Nepalese commercial banks. Structural equation modeling and path analysis have examined how the glass ceiling factors affect women’s career progression. The study’s targeted population consisted of female middle-level managers. It used convenience sampling to collect information from 288 female middle-level managers. Kaiser-Meyer-Olkin and Bartlett’s tests for sphericity were used to test the study’s external validity. Construct reliability tests and average variance extracted tests were used to evaluate the convergent validity of the latent variables. Heterotrait-monotrait ratio test was used to assess the discriminant validity of the independent components. The result revealed that the corporate culture with seven observable items (β = –0.313; p < 0.05) and corporate practices with nine observable items (β = –0.507; p < 0.05) had a negative and statistically significant impact on women’s career progression in Nepal, accounting for approximately 64.0% of the variation. For organizations to be moral and effective, gender stereotypes regarding promotions must be eliminated. The study’s findings assist policymakers in understanding how the glass ceiling affects women’s promotion in businesses and recognizing discrimination based on gender to make promotional decisions impartial.

The Nepalese stock market has experienced substantial transformations in recent years. Research on investors’ herding behavior is of paramount importance since it explores the influence of collective choices made by investors, which could result in intensified market price fluctuations. This study examined the influence of behavioral biases on investment decisions among Nepalese investors – general individuals who actively participate in the country’s stock market, considering overconfidence, representative, anchoring, regret aversion, and herding biases as explanatory variables, with investment decisions as the response variable. The study employed a linear regression model, establishing relationships using a structured questionnaire with 379 observations. The study revealed the significant influence of overconfidence, anchoring, and regret aversion biases on investment decisions among Nepalese investors. Conversely, the influence of representative bias had a little impact on investment choices, and herding behavior showed no significant relationship with investment decisions. Hence, it suggests that behavioral biases have a greater impact on individual investment choices in the Nepalese financial market. It is essential for investors, advisers, and policymakers to be aware of and address these biases to make well-informed decisions, maintain financial stability, and foster market development.