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This study examines how artificial intelligence (AI) is changing accounting practices, using primary data collected from 150 accounting practitioners. The study uses a quantitative method having a structured questionnaire to explore AI adoption patterns, perceived benefits of AI implementation, as well as implementation challenges encountered and professional acceptance of AI in accounting practice, as informed by occupational level. Descriptive statistics, analysis of variance (ANOVA), with post hoc tests, t-test comparisons along with regression analysis mandated the identification of significant relationships between the study variables. The study concluded that even with barriers to implementation – like cost, training and available technological infrastructure – AI increases efficiency and accuracy in accounting practice. This study continues the discussion around AI adoption in accounting practice and provides implications for practitioners and policy makers when considering AI implementation within their accounting practices.

This study investigates the influence of demographic variables—namely age, educational qualification, occupation, and location—on various dimensions of brand equity including brand experience, brand trust, brand engagement, and brand loyalty. Conducted in the Suryapet district of Telangana, the research focuses on understanding how consumers’ socio-demographic backgrounds shape their perception and interaction with brands, particularly in rural and semi-urban contexts. A total of 238 respondents participated in a structured survey, and data were analyzed using Chi-square tests to identify significant relationships between demographic characteristics and brand equity indicators.
The findings reveal that educational qualification and occupation have a strong impact on all components of brand equity, while age shows selective influence on brand experience and engagement. Location, though traditionally assumed to be influential, was found to affect fewer brand equity elements. These insights are crucial for marketers aiming to develop targeted and demographically informed branding strategies. By tailoring their communication and engagement initiatives to specific consumer groups, brands can foster deeper loyalty, increase customer satisfaction, and enhance overall brand equity in diverse markets like those found in rural Telangana.

Workplace failure is inevitable in dynamic organizational settings, yet its management significantly affects employee resilience, innovation, and long-term productivity. This paper investigates the role of failure-tolerant leadership in facilitating effective workplace failure management. Drawing from organizational behavior theories and leadership frameworks, the study explores how leaders who embrace mistakes, encourage psychological safety, and promote learning can transform failure into a developmental opportunity. Using both empirical evidence and literature-based insights, the paper identifies key attributes of failure-tolerant leadership and their influence on employee coping mechanisms, innovation, and emotional wellbeing. The findings suggest that cultivating a failure-tolerant leadership style is instrumental in fostering a resilient and adaptive organizational culture.

An average investor can consider investing surplus funds in capital market instruments, which may provide returns in the form of dividends, interest, or capital gains. Among the various investment avenues, mutual funds are considered one of the best avenues for investment. Before investing, an investor should assess whether the investment avenue can provide returns that justify the level of risk involved. A common and average investors are often not capable of calculating the relationship between risk and return. Therefore, this paper analyzes how much return each mutual fund scheme is generating per unit of risk associated with it. The primary objective of this paper is to examine the return generated per unit of risk for the selected mutual fund schemes. The risk-adjusted performance of the selected schemes was evaluated using the Sharpe Ratio and Treynor Ratio.

This paper provides a comprehensive analysis of Artificial Intelligence’s impact on U.S. economic competitiveness through six key dimensions. First, we examine AI’s macroeconomic effects, synthesizing projections that estimate potential contributions of $4.8-$19.9 trillion to global GDP by 2030, with annual productivity growth ranging from 0.5-1.3%. Second, we analyze labor market transformations, where 20-40% of jobs may be affected, creating both displacement risks and opportunities for workforce augmentation. Third, we investigate the intensifying geopolitical competition in AI, particularly between the U.S. and China, where military AI markets are projected to reach $38.5 billion and $32 billion respectively by 2030. Fourth, we evaluate sector-specific impacts, highlighting manufacturing efficiency gains of 15-30% and small business productivity improvements up to 25%. Fifth, we compare different AI paradigms – narrow AI, agentic AI, and AGI – with their distinct economic implications, from incremental task automation to potential exponential growth scenarios. Finally, we assess policy frameworks needed to balance innovation with risk mitigation, emphasizing digital infrastructure investment, workforce reskilling, and international governance cooperation. Our analysis synthesizes findings from over 100 recent sources to present a holistic view of AI’s transformative potential and challenges. The paper concludes with strategic recommendations for maintaining U.S. competitiveness while addressing inequality risks and ensuring sustainable AI integration across economic sectors. Key findings suggest that while AI offers substantial economic opportunities, its benefits are not automatic and require proactive policy interventions to achieve equitable distribution and long-term growth. We examine the policy interventions required to harness AI’s transformative benefits while mitigating its associated risks. The analysis highlights that while AI opportunities for efficiency gains and innovation across sectors, its equitable and sustainable integration necessitates proactive governance, investment in digital infrastructure, workforce reskilling, and international collaboration. We examine the strategic policy interventions required to harness AI’s transformative benefits while mitigating its associated risks. The analysis highlights that while AI offers opportunities for efficiency gains and innovation across sectors, its equitable and sustainable integration necessitates proactive governance, investment in digital infrastructure, workforce reskilling, and international collaboration.

The Indian banking sector plays a crucial role in economic growth through credit allocation and capital formation. Public Sector Banks (PSBs) dominate the market and contribute significantly to financial inclusion by funding infrastructure, rural development and priority sectors. However, the sector is challenged by rising Non-Performing Assets (NPAs), which negatively impact profitability, reduce lending capacity and erode investor confidence. NPAs have placed a considerable burden on management resources, highlighting the urgent need for effective strategies. Hence reforms are required to improve asset quality and ensure long-term financial stability with growth. The present research study comprehensively analyzed non-performing assets (NPAs) at the State Bank of India (SBI) from 2016 to 2025, aiming to assess NPA trends and their impact on financial performance. Employing a descriptive and analytical case study approach, the researcher has utilized secondary data and statistical methods including trend analysis, chi- square tests and ANOVA. Key findings indicate that both gross and net NPAs exhibited statistically insignificant variation post-2019, signifying a trend towards normalization. Furthermore, the Capital Adequacy Ratio and Provision Coverage Ratio demonstrated significant improvements, while the Return on Advances ratio did not show a statistically significant linear trend. The study concludes that SBI has effectively controlled its NPAs, bolstering its risk management practices and strengthening overall financial stability, largely attributed to internal reforms and external regulatory interventions.

The empirical study explores encapsulates the eigenvalues, eigenvectors, factors, social and product opinion information using software technology. It influences on consumers intention to make purchase decisions via social shopping. The consumer’s behavior in shopping platform depends on various features influencing online shopping. Features: socioeconomic status, product characteristics and product marketing strategies. Technical proficiency helps in evaluation of product features in online reviews affecting the credibility and trust impacting online shopping behavior. Information technology-based Google Forms streamlines questionnaire surveys to gather insights from students and employees on online shopping habits. ORIGINPRO2024 software is implemented for the analysis of Principal Component Analysis, Partial Least Squares and Analysis of Variance. Proposed hypotheses are accepted on the merit of results. We resolve that the students and employees with technical proficiency customers satisfaction is the most powerful and essential component in online shopping.

Agra’s footwear manufacturing cluster, which establishes the major part of the country’s footwear economy, is struggling with long-established operational inefficiencies, degraded by growing environmental pressures. This paper explores the possibility of addressing these twin challenges through strategic inventory management in circular economy. Taking a mixed-methods approach, the study shows that inventory mismanagement leads to excessive stock, stockouts, and waste stockpile—disrupts cost-effective and environmentally sound operations. Facts from the real world reveal that basic methods such as ABC analysis, EOQ model calculations, and green procurement can quite intensely affect holding costs, minimize waste. The research also provides a spotlight on systemic issues such as policy driven inventory shortages, low levels of digital uptakes and poor supply chain infrastructure. It presents a comprehensive plan for developing a circular economy hub in Agra and suggests a phased plan for MSMEs to switch from manual to smart inventory systems. The footwear industry can become more resilient, profitable, and environmentally sustainable by rethinking waste as a resource and inventory as a strategic asset.

Banking has changed with time in the modern world as the brick-and mortar institutions are not the basis of the banking activities anymore. This has led to consumer satisfaction as there has been enhancement in technology, increase in consumer numbers as well as alternative banking systems. Customer satisfaction has become the key to many banking organizations especially because of the rigid competition. Nowadays, the concept of modern banking is based on services centered on customer and the financial institutions are more focused on retaining their clients by providing a high level of services which leads to customer satisfaction. The introduction of the modern banking with respect to the eradication of the traditional form of banking has created a substantial effect to the determinants of customer satisfaction. This paper examines the influence of e-banking on consumer behavior concerning e-service quality based on the review of the previous research. IT has emerged as a vital component in the banking sector such that banks can improve its service quality and reduce expenditure and increase the level of efficiency. When banks use the internet to provide services, the operational costs get significantly reduced such that faster and reliable banking services are experienced which in most cases enhances customer satisfaction. Also, the e-banking leads to increased customer relationships and competitive benefits. The results of the study will give information on the historic trends of customer satisfaction and also help management of the bank in formulating strategies that would work in the future.