http://10.9.150.37:8080/dspace//handle/atmiyauni/493 2026-04-27T18:50:44Z http://10.9.150.37:8080/dspace//handle/atmiyauni/2276 Title: The Corporate Social Responsibility: Not a Liability but an Investment Authors: Mulchandani, Jagdish M. Abstract: The CSR (Corporate Social Responsibility) concept has not remain the moral responsibilities but has become an integral part of any business to sustain in this cut throat competition and of course, even companies enjoy several benefits like improved financial performance, lower operation costs, enhanced brand image and reputation, increased sales and customer loyalty, product safety, material recyclability and greater use of renewable resources etc… The CSR is not the innovative concept for the corporate world working in INDIA or at the world level. Today, the concept of CSR has become an inevitable concept it a business world has to develop, grow or has to survive even in this cut throat competition. During the pandemic period of Corona, the corporations of the whole world truly realized that it is the market on which we are dependent, if that market survives then and then only the corporations can find the way of their survival. Those businesses which previously were not that much serious about performance of CSR before Corona pandemic, are now that much concerned about that because now they have realized the importance of taking care of society. In India, as in the rest of the world there is a growing awareness that capital markets and corporations are, after all, created by society and must therefore serve it, not merely profit from it. If this concept has to be developed then the entrepreneurs have to change their attitude towards business of earning profit only. The main drivers of CSR have been the shrinking role of government, demands for greater disclosure, increased customer interest, grown investor pressure, competitive labor markets and supplier’s relations. Business of Business is Business' was the motto of businesspersons in early times. To economists Adam Smith and Milton Friedman, in a capitalist society profit maximization by the continued increase of efficiency is the most socially responsible way of conducting business. So, if a business has to earn to survive today the concept of CSR has become inevitable for it. Although, there are various advantages to perform the CSR and of course the scope of CSR is large too!! 2020-01-01T00:00:00Z http://10.9.150.37:8080/dspace//handle/atmiyauni/2267 Title: Paradigm Shift in the Management Accounting Practices in India Authors: Mehta, Piyush Abstract: Management accounting is an accounting branch which provides and presents commercial, economic, accounting and operational details to the management, managers and accountants to make important decisions thereby becoming an integral part of an organization. During the past decades, in India, the competition among businesses has increased and with rapid changing working environment of businesses, there has been criticism and reviews have cautioned about the usefulness, performance, efficacy and value of traditional and usual management accounting practices for not supporting managers for decision-making. India is a developing mixed-economy and is among the fast growing economies in the Asia and World. In 1991, Indian economy was liberalized and has changed the information requirements of the Indian companies. Indian economy is currently experiencing transformation due to GST, demonetization, digital banking, global competition, e-commerce, technology advancement, etc. The earlier practices adopted in management accounting was related to costing, budgeting and variance analysis which has changed to advisory, focuses on decision-making, strategic planning, long term growth and to optimize business operations. The present paper tries to study the opportunities, challenges and vicissitude in the Indian economy which has compelled to shift principles and practices of management accounting from conventional model to the model of value creation. This paper attempts to show various developments which are followed and implemented in India in management accounting field which are beneficial for India. 2020-01-01T00:00:00Z http://10.9.150.37:8080/dspace//handle/atmiyauni/2266 Title: Marketing Spend Strategies: Driving Financial Performance in the Corporate Landscape – A Study of Four Prime Sectors of India Authors: Shah, Nirali Abstract: This study explores the relationship between marketing expenditures and the financial performance of companies across four prominent sectors in India. Utilizing a longitudinal research design, the study investigates trends and patterns over an extended period to provide a comprehensive analysis. Data on marketing expenditure, Net Profit Margin, return on net worth, return on capital employed, and Return on Assets was collected from the annual reports of 60 companies spanning the Automobile, Consumer Food, IT Services & Consulting, and Retailing sectors. The findings reveal a positive correlation between marketing expenditure and key financial metrics, including net profit margin, return on net worth, return on capital employed, and Return on Assets. These results underscore the significance of strategic marketing investments in driving overall financial performance within the corporate landscape. 2024-01-01T00:00:00Z http://10.9.150.37:8080/dspace//handle/atmiyauni/2265 Title: Prediction of Financial Distress by Using Bankometer Model: A Study of Selected Public Sector and Private Sector Banks in India Authors: Thakrar, Nishita 2024-06-01T00:00:00Z