The Journal of Theoretical Accounting Research
type: channel
description: The Journal of Theoretical Accounting Research (JTAR) ISSN(Print): 1556-5106, ISSN(Online): 3069-1028, is an international, peer-reviewed, open-access academic journal dedicated to the advancement of accounting theory. Since its establishment in 2005, JTAR has served as a scholarly platform for rigorous and innovative research that deepens the understanding of accounting concepts, frameworks, and their implications across economic, regulatory, and organizational environments. JTAR emphasizes high-quality theoretical contributions that challenge conventional perspectives and stimulate critical discourse. The journal covers a wide range of topics including financial and managerial accounting, auditing, accounting ethics, corporate governance, sustainability accounting, and interdisciplinary approaches that intersect with economics, sociology, law, and information systems. Publisher : Riset Publishing Services LLC Published monthly, JTAR maintains a strict double-blind peer review process to ensure the integrity, relevance, and academic quality of all published work. As an open-access journal, all articles are freely and permanently accessible to a global readership, promoting inclusive and unrestricted knowledge sharing. With a diverse international editorial board and a strong commitment to ethical publishing standards, JTAR is a vital resource for researchers, educators, practitioners, and policymakers who seek to engage with the theoretical foundations and evolving directions of accounting thought.
language: en
publication name: The Journal of Theoretical Accounting Research
issn: 1556-5106
items: Accounting-Based Performance Evaluation and Risk Measurement in Financial Reporting: A Conceptual Evaluation of Indian Flexi-Cap and Large-Cap MutualFunds
items: “Mobile Banking Adoption and Financial Inclusion at the Bottom of the Pyramid: A Theoretical Framework Integrating Accounting Accountability, Regulatory, Ethical, and Behavioral Perspectives”
items: Evaluating Faculty Perspectives on the Science of Teaching Accounting and Law in the Age of Artificial Intelligence: Culture, Issues and Technological Challenges
items: Linking National Pension System And Inclusive Growth: A Conceptual Framework
items: Theoretical Perspectives on Fintech Adoption, Financial Innovation, and Digital Marketing in Modern Financial Systems
items: "Theoretical Modeling of Fintech-Driven Sustainability Reporting: Balancing Profitability and Ethical Governance in SMEs"
items: Liquidity Management Practices and Firm Stability in Small-Scale Industrial Enterprises
items: The Influence of Green HRM Practices on Sustainability Reporting Quality: Evidence from Emerging Economies
items: Bias, Fairness and the Machine in the Sustainable Digital Ecosystem: An Analytical Survey on Confronting Inequality in the Digital World
items: Reconceptualizing Integrated Financial Risk Management: A Theoretical Accounting Framework For Volatile Markets In Emerging Economies
items: Mom Influencers and Strategic Communication on Instagram: A study of Constructing Motherhood in Indian online space
items: Assessing The Impact Of International Financial Reporting Standards (IFRS) Adoption On Financial Statement Comparability And Market Efficiency
items: Understanding Accountant Decision Behavior Through Theoretical Lenses: An Analytical Study of Cognitive, Affective, and Behavioral Models
items: The Role Of Cultural Identity In Accounting Information Interpretation: An Indian Perspective Across Borders
items: Cognitive and Behavioral Responses to ESG Accounting Disclosures: A Gender-Based Study
items: Optimization Techniques In Financial Portfolio Management: A Mathematical Perspective
items: Sustainability, Financial Performance And Creditworthiness In Small Enterprises: A Bibliometric Review With Insights For Kvic Entrepreneurship.
items: Accounting Graduate Employability Transitions under NEP 2020: A Theory-Driven Optimisation Model
items: Connecting Spheres: Insights from Industry on Youth Entrepreneurship and Governance
items: “Mobile Banking Adoption and Financial Inclusion at the Bottom of the Pyramid: A Theoretical Framework integrating Accounting Accountability, Regulatory, Ethical, and Behavioral Perspectives”
items: Global Trade Policies And Their Effects On Emerging Market Economies: A Financial Perspective
items: A Behavioral Accounting Framework for Retail Investor Interpretation of Financial Disclosures: Evidence from Mutual Fund Allocation Patterns
items: Exploring the Interlinkages Between Financial Control Systems and Corporate Accountability: A Theoretical Framework and Empirical Insights
items: An Examination of Personality Characteristics and Perceptions of Professionals from an Accountant’s Perspective
items: Income-Moderated Effects of Behavioural Biases on Investment Decisions: Evidence from Indian Individual Investors
items: Rural Healthcare and AI: Transformative Potential or Technological Optimism Under Financial Strain?
items: Talent Retention and Organizational Sustainability: A Theoretical Study on HRM Practices and Financial Performance in Emerging Economies
items: Does Ownership Structure Influence Firm Performance? A Panel Evidence From India
items: Strategic Human Resource Management and Its Influence on Managerial Accounting Practices: A Theoretical Examination
items: Leadership Styles and Strategic Decision-Making: An Analytical Study of Transformational Leadership and Organizational Effectiveness

Accounting-Based Performance Evaluation and Risk Measurement in Financial Reporting: A Conceptual Evaluation of Indian Flexi-Cap and Large-Cap MutualFunds
type: item
description: The present study examines the Capital Asset Pricing Model as a framework for accounting-based performance and risk measurement in the financial reporting of Indian Flexi-Cap and Large-Cap mutual funds during the post-reclassification period. Monthly fund returns were computed from reported Net Asset Values, while benchmark excess returns were proxied using NIFTY 500 TRI for Flexi-Cap funds and NIFTY 50 TRI for Large-Cap funds. The 91-day Treasury Bill rate was employed as the proxy for the risk-free rate and the study evaluated the performance of mutual funds from April 2021 to March 2025. The Capital Asset Pricing Model is interpreted not merely as an asset-pricing model, but as a conceptual framework for understanding Net Asset Value-based reporting and standardised performance evaluation. The findings indicate that mutual fund returns are explained largely by systematic market exposure, while statistically significant abnormal performance is limited to only a few schemes. This suggests that the post-reclassification environment has improved comparability and strengthened the interpretation of mutual fund performance through market-linked risk measures. In this context, beta represents systematic risk in reporting, whereas alpha serves as a limited indicator of abnormal accounting performance. The study contributes to accounting research by repositioning the Capital Asset Pricing Model as a framework that contributes to the standardisation of performance measurement, provides a theoretical basis for measuring risk-adjusted returns and enhances comparability of financial reporting. The study extends the discussion beyond model validation to an accounting-oriented theoretical interpretation.
subject: Articles
  topic: section
subject: Accounting-based performance measurement
  topic: keywords
subject: Risk measurement in financial reporting
  topic: keywords
subject: NAV-based reporting
  topic: keywords
subject: Fair value measurement
  topic: keywords
subject: Accounting standardisation
  topic: keywords
creator: Dr. Suneera A
rights: Copyright (c) 2026 Dr. Suneera A (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-03-19
publication date: 2026-03-19
starting page: 35
ending page: 43
doi: 10.53555/yxa0ce72

“Mobile Banking Adoption and Financial Inclusion at the Bottom of the Pyramid: A Theoretical Framework Integrating Accounting Accountability, Regulatory, Ethical, and Behavioral Perspectives”
type: item
description: Mobile banking has become an essential tool to enhance access to financial services, particularly for those who lack traditional banking options. The data was collected from 108 street vendors from selected regions of Northern India, using a snow ball sampling method. This study creates a framework that combines user behavior, regulatory factors, and ethical considerations to understand how mobile banking encourages responsible financial practices. The research expands on existing models to highlight mobile banking's role in fostering ethical and transparent financial actions, beyond just being a tech innovation. The current study strengthens the understanding of how inclusion supported by digital technology can strengthen the ethics, accountability and integrity in financial reporting and governance systems through integration of digital adoption with accounting theory. The model prioritizes theoretical framework integration over empirical applicability, providing a framework for upcoming research on the behavioral and ethical foundations of accounting in the domain of digital finance.
subject: Articles
  topic: section
subject: Mobile banking
  topic: keywords
subject: bottom of pyramid
  topic: keywords
subject: adoption
  topic: keywords
subject: self-efficacy
  topic: keywords
subject: financial inclusion
  topic: keywords
subject: integrated framework
  topic: keywords
subject: accounting and accountability
  topic: keywords
subject: governance and ethics
  topic: keywords
creator: Vandana Chotani
creator: Rakesh Kumar Sharma
creator: Tarunpreet Bhatia
rights: Copyright (c) 2026 Vandana Chotani, Rakesh Kumar Sharma, Tarunpreet Bhatia (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-03-19
publication date: 2026-03-19
starting page: 1
ending page: 13
doi: 10.53555/1y2pyf70

Evaluating Faculty Perspectives on the Science of Teaching Accounting and Law in the Age of Artificial Intelligence: Culture, Issues and Technological Challenges
type: item
description: The rapid advancement of Artificial Intelligence (AI) across economic and institutional domains has significantly transformed the way knowledge is generated, processed, and applied within professional disciplines. Accounting education is increasingly influenced by these technological developments as artificial intelligence reshapes financial reporting systems, auditing processes, and the analytical frameworks that underpin accounting knowledge. Similar transformations have been observed in professional disciplines such as legal education, where the availability of digital databases, automated research tools, and AI-enabled analytical systems has altered the traditional role of faculty from knowledge transmitters to facilitators of critical reasoning and professional judgment. Insights from the broader literature on professional education suggest that technological change challenges long-standing pedagogical models across disciplines and requires institutional adaptation. Legal education has experienced similar kind of transformations, where the proliferation of digital legal databases and AI-supported analytical tools has altered the traditional role of faculty from knowledge transmitters to facilitators of critical reasoning and professional judgment. As digital accounting platforms, automated auditing tools, and predictive financial analytics become integral to modern accounting practice, universities are compelled to reconsider traditional approaches to accounting pedagogy and curriculum design. While the integration of AI technologies into accounting education offers substantial opportunities for enhancing analytical capabilities and data-driven decision making, it also presents important challenges concerning curriculum adaptation, faculty preparedness, and institutional support mechanisms. This study investigates the perspectives of accounting faculty regarding the evolving landscape of accounting education in the era of artificial intelligence. Using a struct…
subject: Articles
  topic: section
subject: Artificial Intelligence in Accounting
  topic: keywords
subject: Accounting Theory
  topic: keywords
subject: Accounting Education
  topic: keywords
subject: Accounting Information Systems
  topic: keywords
subject: Digital Financial Reporting
  topic: keywords
subject: challenges
  topic: keywords
subject: curriculum
  topic: keywords
subject: teaching methods
  topic: keywords
subject: artificial intelligence
  topic: keywords
subject: institutional support
  topic: keywords
creator: Prof.(Dr) SK Bose
creator: Mr. Deepak Bansal
creator: Ms Akanshi Taneja
creator: Ms Kritika
rights: Copyright (c) 2026 Prof.(Dr) SK Bose, Mr. Deepak Bansal, Ms Akanshi Taneja, Ms Kritika (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-03-14
publication date: 2026-03-14
starting page: 22
ending page: 34
doi: 10.53555/1w4gpx69

Linking National Pension System And Inclusive Growth: A Conceptual Framework
type: item
description: Purpose: This paper theoretically examines the National Pension System (NPS) as an institutional reporting and accountability architecture within social security, emphasizing how disclosure, governance reporting, and transparency mechanisms shape stakeholder trust and long-term resource allocation in an ageing economy. By taking base of Life-Cycle Hypothesis and Welfare Economics, a conceptual framework has been developed which shows connectedness between NPS and inclusivity. Design/Methodology/Approach: This study utilizes a conceptual framework and a theoretical review methodology. It additionally anchors the conceptual model in theoretical accounting perspectives—stewardship theory, disclosure theory, and public accountability—treating NPS as an accounting infrastructure that reduces information asymmetry, strengthens fiduciary reporting, and improves governance credibility. It merges the principles of economics, financial inclusion and inclusive growth theories thereby establishing a framework that explains how NPS fosters inclusive growth through various mediating and moderating factors. The study further tests the propositions drawn from the conceptual model using quantitative, explanatory, and longitudinal research design to assess the relationship between NPS and India’s inclusive growth. Using panel data from both inter-household variations and temporal dynamics has been taken enabling robustness in fostering inclusive growth through pension frameworks. Mediating and moderating variables allows the longitudinal framework for assessing the direct and indirect effects. Findings: The study found three major intermediating variables after going through intense review of literature which are as follows social fairness, long-term capital formation, and financial inclusion (2020-2026). This paper also highlights the involvement of NPS with SDGs 1, 8 & 10. The present study helped the researchers and academicians in developing strong foundation for further evaluati…
subject: Articles
  topic: section
subject: .
  topic: keywords
creator: Dr Neeti Hooda
creator: Dr Priyanka Saroha
creator: Jasleen Kaur Sarpal
creator: Ms. Priya Paul
rights: Copyright (c) 2026 Dr Neeti Hooda, Dr Priyanka Saroha, Jasleen Kaur Sarpal, Ms. Priya Paul (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-03-13
publication date: 2026-03-13
starting page: 37
ending page: 47
doi: 10.53555/jtar.v22i2.112

Theoretical Perspectives on Fintech Adoption, Financial Innovation, and Digital Marketing in Modern Financial Systems
type: item
description: The rapid diffusion of financial technology (FinTech) has reconfigured the architecture of contemporary financial systems by transforming service delivery models, competitive dynamics, and institutional governance structures. Online platforms, artificial intelligence, mobile payment solutions, and open banking systems have increased the pace of financial innovation and redefined the customer-financial institution and regulatory relationship. In this paper, the integrative theoretical framework is established at a high level, which links fintech adoption, organizational innovation, and systemic digital transformation to an analytic framework at various levels. On the micro level, the process of fintech adoption is described by the interplay of assurance of relation and technological utility. Perceived usefulness and ease of use affect behavioral intention and trust and perceived security reduce the uncertainty that is involved in electronic financial transaction. At the meso level, efficient fintech implementation promotes the operational efficiency, innovativeness, and competitiveness in a strategy that is coordinated with the institutional preparedness and governance systems. Macro-level Fintech is associated with financial inclusion, modernization of infrastructure, and restructuring the market through the reduction of the barriers to entry and competition in platform-based ecosystems. The conceptualization of the analysis is that fintech transformation is a recursive process where the personal adoption is induced to create an organizational innovation that further changes the competitive and regulatory environment. Sustainable digital financial ecosystems therefore require alignment between technological advancement, trust-building strategies, and adaptive regulatory oversight.
subject: Articles
  topic: section
subject: FinTech adoption
  topic: keywords
subject: Financial innovation
  topic: keywords
subject: Digital transformation
  topic: keywords
subject: Trust and security
  topic: keywords
subject: Financial system modernization
  topic: keywords
creator: Dr. Sarojkant Singh
creator: Dr. Raja Ghosh
creator: Dr. Seema Thakur
creator: Dr. Rakesh
creator: Dr. Poonam Wani
creator: Dr. Sunil Kumar Srivastava
rights: Copyright (c) 2026 Dr. Sarojkant Singh, Dr. Raja Ghosh, Dr. Seema Thakur, Dr. Rakesh, Dr. Poonam Wani, Dr. Sunil Kumar Srivastava (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-03-02
publication date: 2026-03-02
starting page: 30
ending page: 36
doi: 10.53555/mrnj6047

"Theoretical Modeling of Fintech-Driven Sustainability Reporting: Balancing Profitability and Ethical Governance in SMEs"
type: item
description: Sustainability reporting is a pressing issue for SMEs in emerging markets, where resource limitations interact with intensifying stakeholder pressures for credible ESG reporting in the absence of harmonized global standards (GRI, TCFD, CSRD cascades). Conventional accounting models are inadequate to integrate these conflicting forces, emphasizing short-term profitability at the expense of ethical governance and greenwashing risks and legitimacy gaps. The original contribution of this research combines the benefits of fintech (blockchain transparency and AI analytics) with stakeholder, legitimacy, and agency theories to develop the first comprehensive theoretical model to facilitate synergistic profitability-ethics outcomes for SMEs. Contrary to the descriptive nature of previous research, our abductive approach, validated through Delphi consensus methodology (n=15 experts), hypothesizes fintech as a mediator that can compensate for 30-50% of reporting costs, reduce information asymmetry, and establish scalable institutional legitimacy through immutable disclosure trails. The major hypotheses illustrate the existence of causal relationships not previously established in the literature: (H1) Real-time ESG analytics improve profit maximization; (H2) Blockchain technology resolves agency problems in governance; (H3) Legitimacy theory moderates the stronger effects of Global South institutional forces. This theoretical model fills important gaps in the literature while providing practical implications for SME managers, policymakers and future PLS-SEM.
subject: Articles
  topic: section
subject: SMEs
  topic: keywords
subject: Theoretical Modeling
  topic: keywords
subject: Stakeholder Theory
  topic: keywords
creator: Dr. Parul Mittal
rights: Copyright (c) 2026 Dr. Parul Mittal (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-03-02
publication date: 2026-03-02
starting page: 24
ending page: 29
doi: 10.53555/h892tj93

Liquidity Management Practices and Firm Stability in Small-Scale Industrial Enterprises
type: item
description: This study examined the liquidity management practices adopted by small-scale industrial enterprises and analyzed their effect on firm stability. A quantitative research approach was employed using a descriptive and explanatory cross-sectional survey design. Primary data were collected from 80 respondents, including owners, managers, accountants, and supervisors of small-scale industrial enterprises operating in manufacturing, agro-processing, textile, and related sectors. A structured questionnaire was used to gather information on demographic characteristics, liquidity management practices, and firm stability indicators. Liquidity management practices were measured through cash management, receivables management, inventory management, and payables management, while firm stability was assessed using indicators of operational continuity, financial resilience, and sustainability. Descriptive statistical results revealed that enterprises moderately applied liquidity management practices, with cash management being the most emphasized dimension and receivables management showing comparatively weaker control. Firm stability indicators also reflected a moderate level of resilience, particularly in sustainability improvement and financial planning. Inferential analysis showed that liquidity management practices had a positive and statistically significant relationship with firm stability. Regression analysis further indicated that liquidity management practices significantly predicted firm stability, although the explanatory power was modest, suggesting the influence of additional factors beyond liquidity practices. The findings underscore the importance of effective liquidity planning in enhancing enterprise stability and resilience. The study offers valuable insights for enterprise managers, policymakers, and financial institutions in strengthening liquidity management frameworks and designing supportive financial policies for small-scale industrial enterprises.
subject: Articles
  topic: section
subject: Liquidity management
  topic: keywords
subject: Firm stability
  topic: keywords
subject: Small-scale industrial enterprises
  topic: keywords
subject: Working capital management
  topic: keywords
subject: Financial resilience
  topic: keywords
creator: Shweta Tiwari
creator: Dr.Manish
rights: Copyright (c) 2026 Shweta Tiwari, Dr.Manish (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-02-28
publication date: 2026-02-28
starting page: 13
ending page: 21
doi: 10.53555/2kxjs383

The Influence of Green HRM Practices on Sustainability Reporting Quality: Evidence from Emerging Economies
type: item
description: Sustainability accounting has evolved from voluntary corporate social responsibility disclosures to structured ESG reporting embedded within global governance frameworks. While existing research predominantly explains sustainability reporting through external pressures such as regulation, stakeholder activism, and legitimacy concerns, limited attention has been given to the internal organizational capabilities that shape disclosure quality. This study develops a theoretical framework linking Green Human Resource Management (Green HRM) to sustainability reporting quality, addressing the microfoundations gap in sustainability accounting theory. Adopting a theory-driven integrative review approach, the paper synthesizes literature from sustainability accounting, corporate governance, and strategic HRM. It integrates stakeholder, legitimacy, institutional, agency, and signaling theories with resource-based and dynamic capabilities perspectives to construct a capability-centered conceptual model. The review identifies Green HRM as a critical microfoundational governance mechanism that enhances sustainability reporting quality through environmental human capital development, ethical climate formation, performance incentives, and innovation support. Reporting quality is reconceptualized as a multidimensional construct encompassing accuracy, completeness, verifiability, strategic alignment, and longitudinal consistency. Institutional conditions moderate the relationship between Green HRM and substantive disclosure outcomes. The study advances sustainability accounting theory by positioning human capital systems as internal drivers of credible ESG reporting and by proposing an integrated sustainability accounting framework grounded in organizational capabilities.
subject: Articles
  topic: section
subject: Sustainability accounting
  topic: keywords
subject: Green human resource management
  topic: keywords
subject: Sustainability reporting quality
  topic: keywords
subject: Microfoundations
  topic: keywords
subject: ESG disclosure
  topic: keywords
subject: Corporate governance
  topic: keywords
creator: Paras Gupta
creator: Dr. Gaurav Jaiswal
rights: Copyright (c) 2026 Paras Gupta, Dr. Gaurav Jaiswal (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-02-28
publication date: 2026-02-28
starting page: 10
ending page: 23
doi: 10.53555/kaw6ec65

Bias, Fairness and the Machine in the Sustainable Digital Ecosystem: An Analytical Survey on Confronting Inequality in the Digital World
type: item
description: The bursting growth of digital technologies has changed the way we classify, assess risk and allocate resources. Algorithmic models are increasingly operating as infrastructures of measurement in contemporary institutions. This research builds a theoretical accounting, derived accounting perspective to explore algorithmic bias and fairness in the sustainable digital ecosystems. Through analytical synthesis of interdisciplinary scholarship and documented empirical cases, the paper conceives algorithmic systems as extensions of accounting infrastructures with functions of recognition, measurement and classification. It argues that the sorts of biases built into the processes of data selection, proxy-based measurement and optimization represent forms of representational distortion like misstatement in accounting systems. Integrating together the distributive justice, capability theory and accountability scholarship, the study shows that the issue of algorithmic fairness is not a technical problem, but essentially a governance and institutional design problem. Comparative analysis on regulatory developments shows emerging dependency on risk-based classification, disclosure requirements and audit like oversight, and ongoing lack of developed areas of enforceability and contestability. The paper concludes that sustainable algorithmic governance would need structured accountability mechanisms that embed auditability, participatory oversight and contextual regulatory integration which would extend measurement, audit, and sustainability accounting theory into the field of algorithmic decision-making.
subject: Articles
  topic: section
subject: Algorithmic bias
  topic: keywords
subject: Algorithmic accountability
  topic: keywords
subject: Auditability
  topic: keywords
subject: Sustainable digital ecosystems
  topic: keywords
subject: Regulatory governance
  topic: keywords
creator: Prof.(Dr) SK Bose
creator: Mr. Deepak Bansal
creator: Prof. (Dr) Yogita Sharma
creator: Dr. Aditi Chaudhary
rights: Copyright (c) 2026 Prof.(Dr) SK Bose, Mr. Deepak Bansal, Prof. (Dr) Yogita Sharma, Dr. Aditi Chaudhary (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-02-26
publication date: 2026-02-26
starting page: 01
ending page: 12
doi: 10.53555/40da6665

Reconceptualizing Integrated Financial Risk Management: A Theoretical Accounting Framework For Volatile Markets In Emerging Economies
type: item
description: Emerging markets are increasingly exposed to financial volatility driven by global financial cycles, capital flow fluctuations, and cross-market spillovers, which pose significant challenges for effective financial risk management. Traditional risk management approaches often treat risk as a peripheral managerial function, resulting in fragmented practices that fail to capture systemic interconnectedness and accounting implications. This study aims to reconceptualize integrated financial risk management by developing a theoretical framework that is specifically suited to volatile emerging market environments. Adopting a conceptual and theory-building approach, the study synthesizes insights from the literature on financial volatility, risk spillovers, and accounting-based risk disclosure to construct an accounting-centered framework for financial risk management. The proposed framework integrates risk identification, measurement, validation, mitigation, governance, and disclosure within a unified structure that emphasizes decision-usefulness and transparency. By positioning accounting systems as the central mechanism through which financial risks are processed and communicated, the framework enhances understanding of how organizations can strengthen resilience under conditions of uncertainty. The study contributes to accounting and financial theory by providing a structured conceptual foundation for analyzing financial risk in emerging markets and offers guidance for future empirical research and policy development aimed at improving financial stability.
subject: Articles
  topic: section
subject: Financial risk management
  topic: keywords
subject: Emerging markets
  topic: keywords
subject: Market volatility
  topic: keywords
subject: Risk spillovers
  topic: keywords
subject: Accounting theory
  topic: keywords
creator: Apratim Baruah
creator: Dr. Vimalkumar Mistry
creator: S. Aishwarya
creator: Dr. Sunil Kumar Srivastava
creator: Radhika Sandhad
rights: Copyright (c) 2026 Apratim Baruah, Dr. Vimalkumar Mistry, S. Aishwarya, Dr. Sunil Kumar Srivastava, Radhika Sandhad (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-02-25
publication date: 2026-02-25
starting page: 01
ending page: 09
doi: 10.53555/qj2f1y23

Mom Influencers and Strategic Communication on Instagram: A study of Constructing Motherhood in Indian online space
type: item
description: Mothers are the new influencers on Instagram that appeal to the strongest human emotion and make motherhood an efficient tool to market different products. This strategic communication has seen some success and these influencers’ posts have found sponsors. This research aims to study how Indian mother influencers construct motherhood on Instagram. Taking the framework of crystallization in the Social Construction of Technology (SCOT) and theory of Trans para-Social Interaction, the researchers examined Instagram for construction of motherhood by mother influencers as neo-agenda setters and how users in their social network are shaping it through their attitudes and beliefs. Objectives included analysing elements of motherhood in the content and presentation of the posts, exploring aspects of commercial promotion and users’ attitude towards content. The study analysed 100 posts uploaded by ten Indian Instagram mother influencers-those with minimum three sponsored posts. Simple random sampling was used to choose first ten accounts with posts appearing in community #indianmomblogger during March 2024. Further, first ten posts from each account were randomly taken for sample. Using mixed methods approach, the researchers conducted content analysis with ‘post’ as the unit of analysis. Quantitative variables about mother, child and commercial aspects of posts were combined with qualitative elements of visual grammar and analysis of users’ sentiments for carrying out the study. The researchers concluded that the motherhood shown in these posts is largely artificial and a pushed one to make profit out of it for which children are the means to an end. The followers look up to them to share their experiences and seek guidance which largely boils down to consumerism.
subject: Articles
  topic: section
subject: influencers, motherhood, social construction of technology, trans para-social interaction, content analysis, consumerism
  topic: keywords
creator: Dr Chetna Bhatia
creator: Prof Shikha Rai
rights: Copyright (c) 2026 Dr Chetna Bhatia, Prof Shikha Rai (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-02-13
publication date: 2026-02-13
starting page: 261
ending page: 272
doi: 10.53555/jtar.v22i1.98

Assessing The Impact Of International Financial Reporting Standards (IFRS) Adoption On Financial Statement Comparability And Market Efficiency
type: item
description: This study constructs a conceptual framework to describe the effect of International Financial Reporting Standards adoption on reporting quality and market conduct using the financial statement comparability mechanism. The model suggests that adoption of the standards increases comparability as it fosters similar recognition, measurement and disclosure of the entities and jurisdictions. Enhanced comparability minimizes information asymmetry among the financial statement users, which enhances more appropriate valuation, effective price discovery, and eventually higher market efficiency. The paper goes further to indicate that the extent to which these benefits are realised is determined by the institutional settings, such as enforcement of the regulations, quality of audits, cultural and investor sophistication. The research will fill the gaps in the literature, which frequently offers disjointed results on the impact of standard adoption by incorporating the knowledge of accounting, finance, and institutional theory. The model is conceptual in nature and as such enables us to have a holistic view of the reporting reforms in terms of the economic outcomes. The paper wraps up by establishing the prospects of future empirical research that can confirm the suggested links and apply the framework to the new reporting areas, such as digital reporting and sustainability disclosures.
subject: Articles
  topic: section
subject: International Financial Reporting Standards, comparability, information asymmetry, market efficiency, institutional environment
  topic: keywords
creator: Dr. Sachin Lad
creator: Dr. Sreelakshmi P
creator: Dr. L. Geetarani Devi
creator: Radhika Sandhad
creator: Dr. Manisha
creator: Dr. CA Jayesh Manjrekar
rights: Copyright (c) 2026 Dr. Sachin Lad, Dr. Sreelakshmi P, Dr. L. Geetarani Devi, Radhika Sandhad, Dr. Manisha, Dr. CA Jayesh Manjrekar (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-02-05
publication date: 2026-02-05
starting page: 253
ending page: 260
doi: 10.53555/jtar.v22i1.96

Understanding Accountant Decision Behavior Through Theoretical Lenses: An Analytical Study of Cognitive, Affective, and Behavioral Models
type: item
description: The present study will create a theoretical model that is used to justify accountant decision behavior in terms of cognitive, affective, and behavioral (CAB) dimensions. It is a response to the necessity of a single model that would relate the reasoning, emotion, and ethical behavior to the professional decision-making in the sphere of accounting. The theoretical and analytical research design was applied, which is the systematic literature review and thematic content analysis of 50 peer-reviewed articles published in the years 2018-2025. The CAB framework was used to arrange the data in order to determine the repetitive patterns in the cognitive reasoning, affective influence, and behavioral outcomes. These dimensions were synthesised to form a composite model of accountant decision behaviour through the analysis. Findings revealed that cognitive reasoning had the biggest influence (40%), with the next highest influence was the affective and behavioral factors (30% each). Emotional control, analytical reasoning and professional scepticism were reported to be the best predictors of ethical and professional consistency. The result of thought and emotion was reflected in the behavioral compliance, and the clarity of ethics was stimulated by emotional stability. The research study has established the relevance of combining analytical reasoning and emotional intelligence in accounting education, professional ethics, and during audit training. The CAB model provides suggestions on how to create programs that enhance moral stamina and quality of choice in accountants. The CAB model confirms that cognition triggers decision-making, affect moderates ethical reasoning and behavior is the final act of professional action. It is a holistic approach to theory of how accountants think, feel and behave, which further develops behavioral accounting theory.
subject: Articles
  topic: section
subject: Cognitive-Affective-Behavioral Model, Accountant Decision Behavior, Ethical Judgment, Behavioral Accounting, Professional Skepticism
  topic: keywords
creator: Sushant Rajput
creator: Manisha Patil
creator: Hetal Chandulal Rathod
creator: Dr Priyanka Bhatt
creator: Prof. Amol Ankush
creator: Dr. Neelam Sheoliha
rights: Copyright (c) 2026 Sushant Rajput, Manisha Patil, Hetal Chandulal Rathod, Dr Priyanka Bhatt, Prof. Amol Ankush, Dr. Neelam Sheoliha (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-02-05
publication date: 2026-02-05
starting page: 245
ending page: 252
doi: 10.53555/jtar.v22i1.95

The Role Of Cultural Identity In Accounting Information Interpretation: An Indian Perspective Across Borders
type: item
description: Using the Indian expatriate community in the United Arab Emirates as the primary focal point, this paper examines how cultural identity influences the interpretation and trust in accounting and financial reporting information across borders. The study integrates behavioral accounting and cultural psychology perspectives, arguing that deeply embedded cultural values, societal norms, and collective memory shape how individuals process financial disclosures, assess reporting credibility, and rely on audit assurances. While globalization homogenizes financial practices, core cultural scripts continue to mold the interpretation of accounting information, underscoring the need for culturally sensitive financial reporting frameworks. The research employs a mixed-methods approach, combining quantitative surveys with structured interviews. Data were collected from 63 Indian participants (residents and expatriates) to ensure demographic diversity. Advanced statistical techniques, including ANOVA and multiple regression, were used to analyze differences in accounting information interpretation. Findings reveal that cultural identity significantly affects trust in financial disclosures and reliance on institutional assurance mechanisms. Indian expatriates in the UAE demonstrate distinct interpretive patterns compared to their counterparts in India, influenced by cultural adaptation and financial socialization. These insights offer important implications for accounting standard-setters, auditors, and corporate disclosure strategists, highlighting the need for culturally tailored communication and assurance frameworks. Limitations include the cross-sectional design and reliance on self-reported data. Future research should adopt longitudinal approaches to track interpretive shifts over time.
subject: Articles
  topic: section
subject: Cultural Identity, Accounting Information Interpretation, Behavioral Accounting, Disclosure Usefulness, Assurance Credibility, Indian Expatriates, Mixed-Methods, Financial Reporting Trust
  topic: keywords
creator: Ms. Haritha Girish
creator: Dr. Jaya Jacob M
creator: Ms. Fabeena Fasal
creator: Dr. Rafeeka Mol C A
creator: Dr. Minnie Mary Ninan
rights: Copyright (c) 2026 Ms. Haritha Girish, Dr. Jaya Jacob M, Ms. Fabeena Fasal, Dr. Rafeeka Mol C A, Dr. Minnie Mary Ninan (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-02-03
publication date: 2026-02-03
starting page: 235
ending page: 244
doi: 10.53555/jtar.v22i1.94

Cognitive and Behavioral Responses to ESG Accounting Disclosures: A Gender-Based Study
type: item
description: This study looks into investors’ cognitive processing and behavioral appraisal of accounting disclosures by ESG and sustainability accounting, as well as gender differences in these assessments. Our study looks at ESG as non-financial accounting information from a decision usefulness, transparency, and disclosure credibility perspective. We analyses how investors assess the credibility of ESG information reported by companies, apart from the application of accounting judgement in valuing investment alternatives. The study uses data from 450 individual investors in Asia-Pacific. Within the framework of this study, a conceptual framework is tested using covariance based structural equation modelling (SEM). The cognitive factors being the financial literacy, risk perceive and objective ESG knowledge, while the behavioral factors include social norm, ethical judgement, and trustee signaling in ESG disclosures affect the usefulness of ESG accounting information and evaluative decision. The paper specifies attitude towards ESG information and perceived return as mediators. Besides, the researchers apply multi-group SEM to test measurement invariance. They further test accounting judgement differences across gender. The model’s output evidence that it had good psychometric properties (χ2/df= 2.18, CFI= 0.95, RMSEA= 0.05, SRMR= 0.04), have good reliability and valid construct (CR ≥ 0.80, AVE≥ 0.50), and have discriminant validity. The structural outcomes point out that both cognitive evaluations (β = 0.32, p < 0.001) and behavioral evaluations (β = 0.45, p < 0.001) are considered significant building blocks to develop ESG disclosure credibility and decision usefulness. Furthermore, attitude toward ESG information partially mediates the relationship between cognitive evaluations and behavioral evaluations and ESG disclosure credibility and decision usefulness. Perceived return plays the weakest mediation role. The analysis of multiple groups shows that behaviour is. This res…
subject: Articles
  topic: section
subject: ESG investment; cognitive drivers; behavioral drivers; gender differences; structural equation modelling; attitude; perceived return
  topic: keywords
creator: Ms. Karimunnissa Begum Shaik
creator: Dr. Y. Srinivasa Rao
rights: Copyright (c) 2026 Ms. Karimunnissa Begum Shaik, Dr. Y. Srinivasa Rao (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-02-03
publication date: 2026-02-03
starting page: 221
ending page: 234
doi: 10.53555/jtar.v22i1.93

Optimization Techniques In Financial Portfolio Management: A Mathematical Perspective
type: item
description: Traditional portfolio optimization models, such as the mean–variance framework, often fall short in addressing uncertainty, parameter estimation errors, and nonlinear investor objectives. This study provides a unified mathematical framework incorporating convex, stochastic, robust, and multi-objective optimization methods to model financial portfolios with greater theoretical rigor. The paper derives analytical conditions for the existence, uniqueness, and sensitivity of optimal solutions across formulations. A simplified symbolic example with three assets demonstrates the practical implications: increasing the risk aversion coefficient from 1 to 10 resulted in a 40% reduction in portfolio volatility, accompanied by a 15% decrease in expected return. This shift reflects a predictable yet mathematically tractable trade-off between risk minimization and return sacrifice, as governed by parameter tuning within each optimization model. The study underscores the value of mathematical generalization for improving the realism and robustness of portfolio models without relying on empirical backtesting. The comparison of model behaviors provides deep insight into the structural flexibility needed for informed financial decision-making under uncertainty. Theoretical contributions include formal derivations, comparative complexity analysis, and guidance for future integration with intelligent adaptive systems and algorithmic frameworks.
subject: Articles
  topic: section
subject: portfolio optimization, convex optimization, stochastic modeling, robust optimization, mathematical finance, risk minimization
  topic: keywords
creator: Dr. Deepa Damodaran
creator: Dr. Vivek Sharma
creator: Dr Virendra Vasant Tatake
creator: Dr. Rahul Pal
creator: Dr Sunil Kumar Srivastava
rights: Copyright (c) 2026 Dr. Deepa Damodaran, Dr. Vivek Sharma, Dr Virendra Vasant Tatake, Dr. Rahul Pal, Dr Sunil Kumar Srivastava (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-02-02
publication date: 2026-02-02
starting page: 214
ending page: 220
doi: 10.53555/jtar.v22i1.92

Sustainability, Financial Performance And Creditworthiness In Small Enterprises: A Bibliometric Review With Insights For Kvic Entrepreneurship.
type: item
description: The Khadi and Village Industries Commission (KVIC) plays a crucial role in strengthening rural industrial development in India. In this context, sustainability, financial performance, and creditworthiness have emerged as key determinants of the long-term viability of small and micro-enterprises, especially in developing economies. This study examines how sustainability practices influence enterprise survival and how financial decisions shape performance and creditworthiness within MSMEs and KVIC-supported units. A systematic review was conducted using publications from 2015 to 2025, retrieved from Scopus and Web of Science databases. The SPAR-4-SLR protocol, PRISMA screening procedure, and VOSviewer-based bibliometric techniques were employed to identify intellectual structures, citation patterns, and thematic clusters. A total of 762 peer-reviewed articles were analysed, revealing six major themes: sustainable entrepreneurship, financial performance drivers, credit access and risk assessment, MSME resilience and growth, digital and institutional transformation, and enterprise sustainability frameworks. These themes highlight the multidimensional nature of enterprise sustainability and financial credibility within KVIC and MSME ecosystems. The study further proposes thematic directions for future research and offers insights relevant to scholars, policymakers, financial institutions, and practitioners working to enhance the sustainability and financial strength of small enterprises.
subject: Articles
  topic: section
subject: Entrepreneurial Sustainability, Financial Performance, Creditworthiness, MSME Development, Bibliometric Analysis, VOSviewer.
  topic: keywords
creator: Rajeshwari MC
creator: C.A. Dr. Pramod Kumar Pandey
rights: Copyright (c) 2026 Rajeshwari MC, C.A. Dr. Pramod Kumar Pandey (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-01-31
publication date: 2026-01-31
starting page: 194
ending page: 213
doi: 10.53555/jtar.v22i1.90

Accounting Graduate Employability Transitions under NEP 2020: A Theory-Driven Optimisation Model
type: item
description: This study examines the impact of India’s National Education Policy (NEP) 2020 on the employability transitions of accounting graduates, with a specific focus on how educational reforms shape their readiness for the profession. Through a quantitative research design, the study gathered data from 400 higher education students and recent graduates in the National Capital Region (NCR), Delhi. It identifies key educational elements-multidisciplinary learning, vocational exposure, and industry alignment-that influence employability outcomes for accounting graduates. The findings highlight the central role of multidisciplinary education in developing core accounting skills such as professional judgment, analytical thinking, and adaptability to evolving industry demands. While vocational training and industry-oriented learning contribute to employability, their impact is secondary to the effect of multidisciplinary learning. This research advances accounting education theory by proposing a framework that integrates these key educational factors into accounting curricula. It emphasizes the theoretical implications of NEP 2020 reforms and their potential to enhance employability outcomes. The study offers valuable insights for policymakers and educational institutions aiming to optimize curriculum design and improve accounting graduate preparedness, aligning education with professional and industry needs.
subject: Articles
  topic: section
subject: : Accounting education theory; Accounting competencies; Professional employability; Curriculum development; NEP 2020; Multidisciplinary accounting education
  topic: keywords
creator: Rachna Vats
creator: Muskaan Arora
creator: Dr. Anjani Srivastava
creator: Dr. Arvind Dalal
creator: Dr Rina
creator: Riya Kathuria
rights: Copyright (c) 2026 Rachna Vats, Muskaan Arora, Dr. Anjani Srivastava, Dr. Arvind Dalal, Dr Rina, Riya Kathuria (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-01-31
publication date: 2026-01-31
starting page: 184
ending page: 193
doi: 10.53555/jtar.v22i1.89

Connecting Spheres: Insights from Industry on Youth Entrepreneurship and Governance
type: item
description: Youth entrepreneurship has become a defining element of India’s evolving start-up ecosystem, influencing patterns of innovation, governance, and organisational legitimacy across industries. This study examines industry perceptions of youth entrepreneurship with particular emphasis on start-up governance, mentorship, and the institutional role of universities in enabling sustainable entrepreneurial growth. Anchored in an institutional perspective, the study adopts an exploratory descriptive research design and draws on primary data collected from 200 industry stakeholders, including founders, senior executives, investors, and incubator managers across manufacturing, finance, technology, education, and allied sectors. The findings reveal a cautiously optimistic assessment of the current ecosystem. While 45 per cent of respondents rate India’s youth start-up environment as good and 19 per cent as excellent, 28 per cent perceive it as average, indicating both progress and persistent institutional gaps. Youth motivation for entrepreneurship is largely internally driven, with financial independence cited by 34 per cent of respondents, followed by innovation orientation at 31 per cent and social impact aspirations at 22 per cent. Despite strong motivation, structural constraints remain prominent. Lack of mentorship emerged as the most critical challenge, reported by 32 per cent of respondents, followed by funding constraints at 22 per cent and regulatory complexity at 21 per cent. Governance is widely viewed as a determinant of sustainability rather than a compliance burden. More than half of respondents, accounting for 51 per cent, identify governance as an enabler of venture scaling, while 30 per cent emphasise its increasing importance as start-ups mature. Conversely, governance weaknesses contribute to 22 per cent of venture failures. Universities are recognised as pivotal institutional actors, with 71 per cent of respondents rating their role in nurturing youth entrep…
subject: Articles
  topic: section
subject: Youth Entrepreneurship, Industry Perspectives, Startup Governance, Financial Integrity, Ethical Leadership, Stakeholder Accountability
  topic: keywords
creator: Dr. Vaishali Sharma
creator: Dr. Jolly Masih
creator: Dr. Richa Mishra
rights: Copyright (c) 2026 Dr. Vaishali Sharma, Dr. Jolly Masih, Dr. Richa Mishra (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-01-31
publication date: 2026-01-31
starting page: 171
ending page: 183
doi: 10.53555/jtar.v22i1.88

“Mobile Banking Adoption and Financial Inclusion at the Bottom of the Pyramid: A Theoretical Framework integrating Accounting Accountability, Regulatory, Ethical, and Behavioral Perspectives”
type: item
description: Mobile banking has become an essential tool to enhance access to financial services, particularly for those who lack traditional banking options. The data was collected from 108 street vendors from selected regions of Northern India, using a snow ball sampling method. This study creates a framework that combines user behavior, regulatory factors, and ethical considerations to understand how mobile banking encourages responsible financial practices. The research expands on existing models to highlight mobile banking's role in fostering ethical and transparent financial actions, beyond just being a tech innovation. The current study strengthens the understanding of how inclusion supported by digital technology can strengthen the ethics, accountability and integrity in financial reporting and governance systems through integration of digital adoption with accounting theory. The model prioritizes theoretical framework integration over empirical applicability, providing a framework for upcoming research on the behavioral and ethical foundations of accounting in the domain of digital finance.
subject: Articles
  topic: section
subject: Mobile banking, bottom of pyramid, adoption, self-efficacy, financial inclusion, integrated framework, accounting and accountability, governance and ethics
  topic: keywords
creator: Vandana Chotani
creator: Rakesh Kumar Sharma
creator: Tarunpreet Bhatia
rights: Copyright (c) 2026 Vandana Chotani, Rakesh Kumar Sharma, Tarunpreet Bhatia (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-01-29
publication date: 2026-01-29
starting page: 148
ending page: 160
doi: 10.53555/jtar.v22i1.87

Global Trade Policies And Their Effects On Emerging Market Economies: A Financial Perspective
type: item
description: The globalization of trade has significantly reshaped the economic trajectories of emerging market economies (EMEs), offering new avenues for growth while simultaneously exposing financial vulnerabilities. The study explores the financial consequences of global trade policies on EMEs through a comprehensive assessment of trade openness, foreign direct investment (FDI), and financial development indicators. Employing a mixed-methods research design, the study analyzed cross-country data from 2000 to 2024 for five strategically selected EMEs: India, Indonesia, Vietnam, Nigeria, and South Africa. Quantitative analysis included correlation matrices and regression models, while qualitative insights were derived from institutional and policy documents, enabling a multi-dimensional interpretation of trade-finance linkages. The results revealed a robust positive correlation between trade openness and both FDI inflows and private credit growth, suggesting that EMEs with higher degrees of global integration tend to exhibit stronger financial systems. Vietnam emerged as a leading case, with high global value chain (GVC) participation and sustained financial development, while Nigeria’s performance underscored the role of weak institutions in constraining the benefits of trade. The study concludes that trade liberalization must be complemented by domestic financial reforms and institutional strengthening to translate global integration into inclusive financial progress. Policymakers are advised to foster synchronized strategies that integrate trade policy with financial sector development, emphasizing GVC participation, digital innovation, and sustainability. Future research should consider firm-level and subnational analyses to better understand the microeconomic dynamics of trade and finance.
subject: Articles
  topic: section
subject: Global trade policy, Emerging market economies, Financial development, Foreign direct investment, Global value chains.
  topic: keywords
creator: Dr. Manoj P. K
creator: Dr. Vikram
creator: Dr. Sanjay Kumar Singh
creator: Dr. Thirumagal Pillai
creator: S. Mathew Divakar
creator: Tariq Siddiqi
rights: Copyright (c) 2026 Dr. Manoj P. K, Dr. Vikram, Dr. Sanjay Kumar Singh, Dr. Thirumagal Pillai, S. Mathew Divakar, Tariq Siddiqi (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-01-29
publication date: 2026-01-29
starting page: 140
ending page: 147
doi: 10.53555/jtar.v22i1.86

A Behavioral Accounting Framework for Retail Investor Interpretation of Financial Disclosures: Evidence from Mutual Fund Allocation Patterns
type: item
description: Understanding how retail investors interpret accounting disclosures is central to advancing accounting theory, particularly in contexts characterized by heightened market uncertainty. The study develops a behavioral accounting framework that explains how financial performance and risk disclosures shape retail investors’ cognitive processing, risk framing, and subsequent investment allocation decisions. Drawing on behavioral theories such as loss aversion, recency bias, and herding, the framework proposes a set of theoretical propositions linking disclosure attributes to observable shifts in asset allocation across risk categories. Market-level mutual fund allocation patterns are used illustratively to examine the behavioral consistency of the proposed framework across different market conditions. The study contributes to theoretical accounting research by integrating behavioral insights into disclosure interpretation, offering implications for accounting standard setters, regulators, and practitioners concerned with improving the design and communication of financial information.
subject: Articles
  topic: section
subject: Behavioural Accounting, Financial Disclosure, Investor Cognition, Risk Framing, Accounting Theory
  topic: keywords
creator: Dr. Manisha Pallavi Chauhan
creator: Prof. S. S. Prasada Rao
creator: Shailesh Kumar
rights: Copyright (c) 2026 Dr. Manisha Pallavi Chauhan, Prof. S. S. Prasada Rao, Shailesh Kumar (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-01-28
publication date: 2026-01-28
starting page: 132
ending page: 139
doi: 10.53555/jtar.v22i1.85

Exploring the Interlinkages Between Financial Control Systems and Corporate Accountability: A Theoretical Framework and Empirical Insights
type: item
description: The present study investigates the interlinkages between financial control systems (FCS) and corporate accountability (CA) through an integrated theoretical–empirical framework. Drawing on agency, stewardship, and institutional theories, the research conceptualizes accountability as a multidimensional construct encompassing transparency, ethical compliance, and stakeholder disclosure. Using partial least squares structural equation modelling (PLS-SEM), the study evaluates the strength and direction of relationships among core FCS dimensions budgetary discipline, audit quality, and risk control systems and accountability outcomes. Results indicate that audit quality exerts the strongest influence on CA, followed by budgetary discipline and risk control systems, collectively explaining a substantial proportion of variance in accountability performance. These findings underscore that internal control structures serve not only as regulatory tools but also as ethical governance mechanisms that reinforce stakeholder confidence and organizational legitimacy. The study provides empirical validation for the proposition that accountability is both a financial and moral outcome of effective control systems. The implications highlight the necessity for firms to align their internal controls with ethical and sustainability objectives to strengthen long-term governance credibility. Future research is encouraged to extend this model across industries and institutional contexts to explore cross-national variations and the integration of environmental, social, and governance (ESG) considerations within accountability frameworks.
subject: Articles
  topic: section
subject: Financial Control Systems, Corporate Accountability, Audit Quality, Governance Ethics, Institutional Theory
  topic: keywords
creator: Dr Urvashi Anand Ohri
creator: Dr. Sunil Saxena
creator: Ms. Tanya jolly
creator: Mr. Shubham Gaur
creator: Dr. Haritika Arora
creator: Raj Kumar Singh
rights: Copyright (c) 2026 Dr Urvashi Anand Ohri, Dr. Sunil Saxena, Ms. Tanya jolly, Mr. Shubham Gaur, Dr. Haritika Arora, Raj Kumar Singh (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-01-24
publication date: 2026-01-24
starting page: 123
ending page: 131
doi: 10.53555/jtar.v22i1.84

An Examination of Personality Characteristics and Perceptions of Professionals from an Accountant’s Perspective
type: item
description: Accountants are often stereotyped as rigid, detail-oriented “bean counters” while marketers and salespersons are viewed as more dynamic. These stereotypes have possible implications for cross-functional team success, especially when viewed through the lens of organizational conflict theory. This study explores whether accountants differ from marketers and salespersons in terms of personality, as well as how each group perceives accountants’ attributes that are deemed critical to team success. We find no significant personality differences between accountants and their marketing and salespersons counterparts. However, perceptions of the accountant differ. The accountant views the workplace attributes of accountants more favorably than marketers and salespersons. Additionally, demographic factors such as experience appear to influence perceptions, with more seasoned professionals expressing fewer positive views of accountants. These findings provide insights for leaders managing cross-functional teams, highlighting that although personality may not drive conflict, perception gaps remain a roadblock for team success.
subject: Articles
  topic: section
creator: William Lyle
creator: Myles Swann
rights: Copyright (c) 2026 William Lyle, Myles Swann (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-01-24
publication date: 2026-01-24
starting page: 107
ending page: 122
doi: 10.53555/jtar.v22i1.83

Income-Moderated Effects of Behavioural Biases on Investment Decisions: Evidence from Indian Individual Investors
type: item
description: Accounting-information-use theory traditionally assumes that financial disclosures are interpreted in broadly consistent ways across investor populations. However, emerging evidence suggests that socio-economic heterogeneity may systematically condition how accounting signals are processed and weighted. This study develops and empirically examines an income-conditioned heterogeneous-user framework of accounting-information interpretation, integrating behavioural finance insights into accounting theory. Specifically, we argue that behavioural biases. Temporal Focus, Authority Bias, Echo-Chamber Bias, Hyperbolic Discounting Bias, and Identity Bias do not operate uniformly, but are structurally moderated by income, thereby altering the relative weighting of earnings disclosures, audit signals, governance information, and sustainability reporting. Using primary survey data from 1,216 individual investors in the Indian financial market and a Moderated Ordered Probit Regression model, we estimate both direct and interaction effects between behavioural biases and income categories. The results demonstrate that behavioural predispositions are systematically income-contingent. Temporal Focus significantly enhances reliance on forward-looking accounting information among higher-income investors, while Authority Bias, Echo-Chamber Bias, Hyperbolic Discounting Bias, and Identity Bias exhibit strong income-based heterogeneity in shaping responses to accounting disclosures. Lower-income investors display greater sensitivity to social reinforcement, short-term earnings cues, and identity-congruent governance and sustainability narratives, whereas higher-income investors exhibit greater analytical independence in interpreting authoritative accounting signals. Conceptually, the findings extend heterogeneous-user accounting theory by introducing income-conditioned behavioural weighting as a structural mechanism in disclosure interpretation. The study challenges the implicit homogeneo…
subject: Articles
  topic: section
subject: Behavioural Biases, Income Moderation, Investment Decisions, Individual Investors, Behavioural Finance, Emerging Markets
  topic: keywords
creator: Lakshmi Patibandla
creator: Phani Kumar Katuri
rights: Copyright (c) 2026 Lakshmi Patibandla, Phani Kumar Katuri (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-03-19
publication date: 2026-03-19
starting page: 14
ending page: 31
doi: 10.53555/0cvmg638

Rural Healthcare and AI: Transformative Potential or Technological Optimism Under Financial Strain?
type: item
description: This study interrogates the emerging role of artificial intelligence (AI) as a potential equaliser in rural India’s deeply entrenched healthcare inequalities—contexts where limited medical infrastructure, delayed diagnoses and inadequate preventive care have long constrained public health outcomes. At its centre lies a fundamental question: can AI meaningfully bridge gaps that traditional healthcare systems have struggled to close? To explore this, the research examines not only the technical promise of AI-enabled tools but also the human realities that shape their acceptance—awareness, trust, financial capacity and lived experience. Employing a mixed-methods design, the study draws on survey responses from 20 healthcare professionals and 500 rural residents, complemented by public social media data. Machine-learning models—linear regression, logistic regression and Random Forest—were deployed to identify predictors of AI adoption, while Natural Language Processing (NLP) sentiment analysis and chi-square tests illuminated patterns in public attitudes and behavioural intent. The findings reveal a nuanced landscape: 41.7% of respondents expressed positive sentiment, 47.9% remained neutral and 10.4% voiced concerns. Neutrality was driven largely by limited exposure to AI, whereas negative perceptions reflected anxieties around data privacy, infrastructural fragility and affordability. Strikingly, younger and more educated individuals demonstrated greater familiarity with AI, while lower-income households, despite restricted access, showed a pragmatic willingness to rely on low-cost AI-driven services. Trust emerged as a powerful predictor of advocacy for AI use (χ² = 64.79, p < 0.001), underscoring the psychological and social dimensions of technological adoption. Collectively, the study highlights an urgent need for targeted AI literacy initiatives, stronger digital and financial infrastructure and equitable governance frameworks. As India stands on the cusp of an AI-…
subject: Articles
  topic: section
subject: Artificial intelligence, Rural healthcare, Machine learning models, Trust and adoption, Financial barriers
  topic: keywords
creator: Jolly Masih
creator: Suresh Chandra Sharma
rights: Copyright (c) 2026 Jolly Masih, Suresh Chandra Sharma (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-01-23
publication date: 2026-01-23
starting page: 92
ending page: 106
doi: 10.53555/jtar.v22i1.81

Talent Retention and Organizational Sustainability: A Theoretical Study on HRM Practices and Financial Performance in Emerging Economies
type: item
description: This theoretical study explores the interrelationship between talent retention, organizational sustainability, and financial performance through the lens of human resource management in the context of emerging economies. Amidst growing attention toward sustainable development and responsible corporate practices, the role of human resource strategies in supporting both employee-centric and organizational outcomes has become increasingly vital. Drawing from multiple theoretical traditions, including resource-based, human capital, sustainable management, and institutional perspectives, this study presents a comprehensive conceptual model. The model positions talent retention as a mediating force that links human resource practices to long-term sustainability and financial performance, while emphasizing the moderating role of institutional context within less developed markets. The study makes key theoretical contributions by integrating micro-level retention strategies with macro-level performance outcomes and by highlighting the importance of contextual sensitivity in human resource research. The implications are twofold: practitioners are encouraged to design strategic human resource frameworks that align with ethical and economic goals, while policymakers are urged to strengthen institutional infrastructures to foster more sustainable workforce systems. While the study remains conceptual, it offers a strong foundation for future empirical exploration. The framework also sets the stage for more inclusive and globally relevant human resource research that bridges the gap between theory and real-world application in underrepresented economic environments.
subject: Articles
  topic: section
subject: Talent Retention, Organizational Sustainability, Human Resource Management, Financial Performance, Emerging Economies
  topic: keywords
creator: Mohammed Abdul Nayeem
creator: Dr. Ruchika Goel
creator: Dr. Neetu Singhwal
creator: Dr. J Rajesh
creator: Dr. Ashwin M Sathe
creator: Dr. Miral Jani
rights: Copyright (c) 2026 Mohammed Abdul Nayeem, Dr. Ruchika Goel, Dr. Neetu Singhwal, Dr. J Rajesh, Dr. Ashwin M Sathe, Dr. Miral Jani (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-01-20
publication date: 2026-01-20
starting page: 85
ending page: 91
doi: 10.53555/jtar.v22i1.80

Does Ownership Structure Influence Firm Performance? A Panel Evidence From India
type: item
description: The study examines the relationship between corporate ownership structure and firm performance through the lens of accounting theory, positioning ownership as a mechanism of accounting control, stewardship, and information alignment. Ownership structure, defined by the distribution of equity among shareholders, has long been recognized as shaping organizational behaviour and outcomes. Drawing on agency theory, stewardship theory, and accounting control theory, the study explores how alternative ownership configurations including concentrated, dispersed, institutional, and family ownership shape the interpretation and effectiveness of accounting-based and market-based performance measures, rather than merely influencing governance outcomes. It reconceptualises ownership as an accounting-relevant mechanism influencing performance measurement, monitoring, and reporting credibility. By examining how ownership structures influence decision-making processes and resource allocation, the study advances conceptual understanding of how accounting information functions under different ownership regimes. The study extends agency theory and accounting control theory by reconceptualizing ownership structure as an integral component of accounting control and reporting systems, while challenging the implicit assumption in stewardship-based and performance measurement research that accounting outcomes are ownership-neutral. It demonstrates that ownership patterns influence the meaning, reliability, and interpretation of reported outcomes. The implications extend to accounting researchers and standard setters by clarifying how ownership structures shape stewardship, accountability, and the evaluative role of accounting in organizational sustainability.
subject: Articles
  topic: section
subject: Ownership Structure, Firm Performance, Concentrated Ownership, Corporate Governance, Shareholder Distribution.
  topic: keywords
creator: Rajesh
creator: Dr Sanjeet Kumar
rights: Copyright (c) 2026 Rajesh, Dr Sanjeet Kumar (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-01-21
publication date: 2026-01-21
starting page: 71
ending page: 84
doi: 10.53555/jtar.v22i1.79

Strategic Human Resource Management and Its Influence on Managerial Accounting Practices: A Theoretical Examination
type: item
description: This study works out an elaborate theoretical clarification of how Strategic Human Resource Management (SHRM) defines managerial accounting practices through its effect on the behavioral, structural, and informational environment within which accounting systems are executed. Having combined the insights of organizational behavior, human capital theories, and managerial accounting frameworks, the study suggests a broader conceptual model that explains how SHRM-led competencies, incentive systems, communication patterns, and cultural rules influence the budgeting discipline, process of managing costs, performance measurement mechanisms, and managerial judgment. By so doing, the analysis not only places SHRM in a supportive organizational role, but also an upstream, structural antecedent directly contributing to the design, functioning and theoretical development of managerial accounting systems. It goes further to argue that managerial accounting processes that are traditionally viewed as technical, neutral or systems determined in their structure, are in fact social systems, which are highly dependent on human resource arrangements in order to achieve accuracy, relevance, and strategic alignment. This theoretical synthesis contributes to a more comprehensive view of internal accounting processes by prefiguring the impact of SHRM on the decision-making behavior, reporting integrity and organizational control. It also provides a better conceptual base for refining modern behavioral and managerial accounting models by providing new avenues of theory development and informing future empirical research of the intersection of interdisciplinary accounting scholarship through SHRM-driven antecedent presence.
subject: Articles
  topic: section
subject: Strategic Human Resource Management, Managerial Accounting, Behavioral Accounting, Performance Measurement, Organizational Control.
  topic: keywords
creator: Dr Gurvinder Kaur
creator: Shaik Rajah Asif
creator: Dr J Rajesh
creator: Dr Madhura Mane
rights: Copyright (c) 2026 Dr Gurvinder Kaur, Shaik Rajah Asif, Dr J Rajesh, Dr Madhura Mane (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-01-20
publication date: 2026-01-20
starting page: 64
ending page: 70
doi: 10.53555/jtar.v22i1.78

Leadership Styles and Strategic Decision-Making: An Analytical Study of Transformational Leadership and Organizational Effectiveness
type: item
description: This research constructs a coherent theoretical framework relating to the impact of transformational leadership on the quality of strategic decision-making and, consequently, the performance of the organization, as well as further implications on accounting guidance and financial regulation. The research is a synthesis of findings based on the insights of the leading psychology, decision science, and accounting theory, using a non-empirical analytical design methodology based on theoretical evaluation and deductive reasoning. The model determines three pathways that relate to one another, namely cognitive, motivational, and structural, in which transformational leadership strengthens analytical reasoning, ethical judgment, participatory decision behavior, and compatibility between decisions and organizational goals. One of the important contributions of this study is that the quality of decision-making has been revealed as the main mediation variable between the leadership behavior and organizational as well as accounting outcomes. The framework uses accounting-specific views to describe how transformational leadership can affect key processes in the audit judgment, financial reporting decision, risk assessment, and internal control evaluation. This addition fills a significant gap in the theoretical knowledge by identifying leadership as a predictor of the level of accounting judgment and governance. Though the framework is conceptual in nature, it offers a basis on which empirical studies of leadership effects in accounting cases can be conducted in the future and has practical implications for the improvement of financial reporting reliability and organizational accountability by building leadership.
subject: Articles
  topic: section
subject: Transformational Leadership; Strategic Decision-Making; Leadership Theory; Cognitive Pathways; Motivational Pathways; Decision Quality; Organizational Strategy; Leadership Influence
  topic: keywords
creator: Dr. Mayank Mathur
creator: Dr. Prathyaksh Janardhanan
creator: Dr. Dimple Grover
creator: Dr. Priyadarshini V. Ramteke
creator: Prof Sumaiya Fathima
rights: Copyright (c) 2026 Dr. Mayank Mathur, Dr. Prathyaksh Janardhanan, Dr. Dimple Grover, Dr. Priyadarshini V. Ramteke, Prof Sumaiya Fathima (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-01-20
publication date: 2026-01-20
starting page: 55
ending page: 63
doi: 10.53555/jtar.v22i1.77