A B C D E F G H I J K L M N O P Q R S T U V W X Y Z All
Ashoka, M. L.
- A Case Study on Small Scale Soft Drinks Manufacturing Entrepreneurs in Belthangady Taluk
Authors
1 Post-Graduate Studies and Research in Commerce, University of Mysore, Mysore, Karnataka, IN
2 DOS in Commerce, University of Mysore, Mysore, Karnataka, IN
Source
Journal of Entrepreneurship & Management, Vol 6, No 2 (2017), Pagination: 40-45Abstract
There are many small soft drinks manufacturing units operating in the Dakshina Kannada district, one of the coastal regions of Karnataka state. It is a region having a long summer periods with radiant heat. These small local soft drinks makers try very hard to conquer the market. Many units started running the soft drinks manufacturing business after the survey of market potentials in this region and tried to cater to the needs of the local consumers. These local players have a strong network with retailers to reach consumers in this region against multi-national companies (MNCs) like Pepsi Co and Coca Cola. In this background, the current study is taken up to highlight the problems and challenges which are faced by the local soft drinks makers in Belthangady taluk of Dakshina Kannada district.
Keywords
Carbonated Soft Drinks (CSDs), Coca Cola, Entrepreneurs, Pepsi, Multi-National Companies (MNC), Local Players.References
- Alpert, F. H., & Kamins, M. A. (1995). An empirical investigation of consumer memory, attitude, and perceptions toward pioneer and follower brands. The Journal of Marketing, 34-45.
- Amit, R. P., & Kameshvari, J. B. (2012). A study on consumer behaviour of organised and unorganized retail outles in vadodara city. International Journal of Engineering and Management Science, 3(4), 466-474.
- Anand, E. (n.d.). Preferences for Cold-Drinks With Special Reference to Rural Consumers of Ambala District. Retrieved from http://citeseerx.ist.psu.edu/ viewdoc/download?doi=10.1.1.403.6560&rep=rep1 &type=pdf
- Biswas, A., & Sen, A. (1999, June 26). Coke vs. Pepsi – Local and Global Strategies. Economic and Political weekly, 1701-1708.
- Chaklader, B., & Gautam, N. (2013). Efficient water management through public private partnership model: An experiment in CSR by Coca-Cola India. Vikalpa, 38(4), 97-104.
- Chakraborty, S. (2011). Perceptions and buyer behavior towards private-label colas: An exploratory study to understand the views of the store managers of United Kingdom. IUP Journal of Marketing Management, 10(1), 7.
- Gupta, V. (2003). Coke – ethical issues, Case study series – Business Ethics and Corporate Governance. The ICFAI Press, 1, 1-16.
- http://www.apeda.gov.in/apedawebsite/six_head_product/ FFV.htm
- Jha, M. (2013). Buying behavior of rural consumer with reference to packaged food products in Bihar. International Journal of Management Research and Reviews, 3(4), 2769.
- Johnson, V., & Peppas, S. C. (2003). Crisis management in Belgium: The case of Coca-Cola. Corporate Communication: An international Journal, 8(1), 18-22.
- Karuppasamy, P. S. P., & Varthani, S. P. N. (2013). An empirical study on retailer’s perception towards Pepsi in Tiruchirappalli district. Asia Pacific Journal of Marketing and Management Review, 2(3), 13-22.
- Mack, M. (2012). A chilled guide to increase sales. Wholesale Business, 4, 7-3.
- Mukherjee, A., Mukherjee, D., Ghosh, D., & Satija, D. (n.d.). Food processing industry in India: Unleashing the potential of the non-alcoholic beverage sector. Academic Foundation – New Delhi, 17-24.
- Prakash, G., & Pathak, P. (2014). Understanding rural buying behaviour: a study with special reference to FMCG products. Indian Journal of Marketing, 43-55.
- Ulas, D., & Bader, A. H. (2006). An empirical investigation of Turkish cola market. British Food Journal, 108(3), 156–168
- Wulf, K. D., OdekerkenSchooder, G., Goedertier, F., & Ossel, G. V. (2005). Consumer perceptions of store brands versus national brands. Journal of Consumer Marketing, 22(4), 223-232.
- Factors Influencing Buying Behavior of Consumers of Domestic Soft Drinks:A Case Study
Authors
1 Department of PG Commerce, University of Mysore, Manasagangothari, Mysore, Karnataka, IN
2 Research Scholar, University of Mysore, Mysore And Asst.Professor, Department of Commerce, S.D.M. College (Autonomous), Ujire, Karnataka, IN
Source
NITTE Management Review, Vol 10, No 2 (2016), Pagination: 44-53Abstract
Many local soft drinks manufacturing enterprises are operating at the regional level and a few of them operating at the national level which are quietly stealing the thunder from the two multinational giants like Pepsi and Coca Cola by selling quality products pricees cheaper than those of MNCs. This is particularly happening mostly in all small towns and rural areas. To be a successful enterprise, one should understand the buying behaviour and also the factors which influences the consumer to buy the product. In this background, the present study is taken up to understand the consumer perception and buying behavior towards local soft drinks. The study identifies factors which influence consumers to prefer domestic soft drinks in the market with Dakshina Kannada region as a representative case.The study shows that all the age groups of consumers are satisfied with domestic soft drinks in this region and the factors like price and availability of the products are the most important factors which are influencing the consumers to prefer domestic brands in the market.
Keywords
Consumer Perceptions, Coca Cola, Domestic Players, Multi-National Companies Parle, Pepsi, Soft Drinks.References
- Agarwal, A. S. (2010). Motivation and Executive Compensation. IUP Journal of Corporate Governance, 9(1/2), 27–46.
- Biswas, A., & Sen, A. (1999). Coke vs Pepsi: Local and Global Strategies. Economic and Political Weekly, 34(26), 1701–1708.
- Chakraborty, S. (2011). Perceptions and Buyer Behavior Towards Private-Label Colas: An Exploratory Study to Understand the Views of the Store Managers of United Kingdom. IUP Journal of Marketing Management, 10(1), 7–18.
- Devaraj, B., & Enid, M. (2011). Subjective Norms That Affect the Consumer Attitude on Their Consumption Behavior With Reference To Carbonated Soft Drinks. International Journal of Business Economics and Management Research, 2(4), 104–113.
- Draškoviæ, N., Temperley, J., & Pavièiæ, J. (2009). Comparative Perception(s) of Consumer Goods Packaging: Croatian Consumers Perspective(s). International Journal of Management Cases, 11(Special Issue: CIRCLE Conference 2009), 154–163. https:// doi.org/10.5848/APBJ.2009.00028
- Gupta, S., Maity, M., & Pandey, S. C. (2014). Sponsor, Ambusher, and Other: Consumer Response to Three Strategies. Vikalpa, 39(1), 75–86.
- Prakash, G., & Pathak, P. (2014). Understanding rural buying behaviour: a study with special reference to FMCG products. Indian Journal of Marketing, 44(8), 43–55. https://doi.org/ 10.17010/ijom/2014/v44/i8/80132
- Wulf, K. De, Odekerken-Schröder, G., Goedertier, F., & Ossel, G. Van. (2005). Consumer perceptions of store brands versus national brands. Journal of Consumer Marketing, 22(4), 223–232. https://doi.org/10.1108/07363760510605335
- A Study on MSME Entrepreneurs' Perception Towards Financial Institutional Support
Authors
1 Professor, Department of Commerce, University of Mysore, Mysore, Karnataka, IN
2 Assistant Professor, Department of Commerce, Sri Dharmasthala Manjunatheshwara College (Autonomous), Ujire, Karnataka, IN
3 Research Scholar, Department of Commerce, University of Mysore, Mysore, Karnataka, IN
Source
Journal of Entrepreneurship & Management, Vol 8, No 3 (2019), Pagination: 31-38Abstract
There are more initiatives taken by the government of India to promote entrepreneurship among the young Indians with a lot more financial supports and schemes. In this background, it is the right time to evaluate schemes and supportive institutions, which are promoting the entrepreneurship in India. This present study is conducted to highlight the perception of the Micro, Small and Medium Enterprises (MSME) entrepreneurs towards the financial institutional support for the development of the MSME in India especially Small Industries Development Bank of India (SIDBI) supportive schemes. Total 400 respondents were selected across the Karnataka to evaluate the performance of SIDBI and also to highlight the satisfaction level of the entrepreneurs towards the SIDBI supports.Keywords
Entrepreneurs, SIDBI, Financial Institutional Support, SIDBI MUDRA, Start-Up, Stand Up.References
- Ardichvilia, A., Cardozob, R., & Ray, S. (2003). A theory of entrepreneurial opportunity identification and development. Journal of Business Venturing, 18, 105-123.
- Kant, A. (2018). Innovation and entrepreneurship - Keys to employment. Yojana, 18-22.
- Panda, A. K. (2018). MSMEs: New engines of growth & employment. Yojana, 58-61.
- Allen, F., Chakrabarti, R., De, S., Qian, J., & Qian, M. (2006). Financing firms in India. The World Bank.
- Agyapong, D. (2010). Micro, small and medium enterprises’ activities, income level and poverty reduction in Ghana - A synthesis of related literature. International Journal of Business and Management, 5(12), 196.
- Abereijo, I. O., & Fayomi, A. O. (2005). Innovative approach to SME financing in Nigeria: A review of small and medium industries equity investment scheme (SMIEIS). Journal of Social Sciences, 11(3), 219-227.
- Akingunola, R. O. (2011). Small and medium scale enterprises and economic growth in Nigeria: An assessment of financing options. Pakistan Journal of Business and Economic Review, 2(1).
- Batra, G., & Mahmood, S. (2003). Direct support to private firms: Evidence on effectiveness. The World Bank.
- Bekele, E., & Zeleke, W. (2008). Factors that affect the long-term survival of micro, small and medium enterprises in Ethiopia. South African Journal of Economics, 76(3), 548-568.
- Berger, A. N., & Udell, G. F. (2006). A more complete conceptual framework for SME finance. Journal of Banking & Finance, 30(11), 2945-2966.
- Berger, A. N., & Udell, G. F. (2002). Small business credit availability and relationship lending: The importance of bank organisational structure. The Economic Journal, 112(477), F32-F53.
- Beck, T., & Demirguc-Kunt, A. (2006). Small and medium-size enterprises: Access to finance as a growth constraint. Journal of Banking & Finance, 30(11), 2931-2943.
- Debroy, B. (2018). Indian economy: Boosting employment. Yojana, 2.
- Chittithaworn, C., Islam, M. A., Keawchana, T., & Yusuf, D. H. M. (2011). Factors affecting business success of small & medium enterprises (SMEs) in Thailand. Asian Social Science, 7(5), 180.
- Dalbery (2011). Report on Support to MSME’s in Developing Countries through Financial Intermediaries.
- Duncombe, R., & Heeks, R. (2005). Information & Communication Technologies (ICTs), Poverty Reduction and Micro, Small & Medium-scale Enterprises (MSMEs). A framework for understanding ICT applications for MSMEs in developing countries.
- Gbandi, E. C., & Amissah, G. (2014). Financing options for small and medium enterprises (SMEs) in Nigeria. European Scientific Journal, ESJ, 10(1).
- Hallberg, K. (2000). A market-oriented strategy for small and medium scale enterprises. The World Bank, 2000.
- Islam, M. A., Khan, M. A., Obaidullah, A. Z. M., & Alam, M. S. (2011). Effect of entrepreneur and firm characteristics on the business success of small and medium enterprises (SMEs) in Bangladesh. International Journal of Business and Management, 6(3), 289.
- Levy, B. (1993). Obstacles to developing indigenous small and medium enterprises: An empirical assessment. The World Bank Economic Review, 7(1), 65-83.
- Lemos, C. (2000). Innovation and industrial policies for small firms in Brazil. In 4th International Conference on Technology Policy and Innovation, Curitiba, pp. 28-31.
- Mensah, S. (2004). A review of SME financing schemes in Ghana. In UNIDO regional workshop of financing small and medium scale enterprises, Accra, Ghana, 3(2), 369-281.
- Nagaraja, H. L., & Murthy, N. (2010). Problems Being Faced by SMEs in India - An Attempt to Study MSME Segment Minutely.
- Naidu, S., & Chand, C. (2012). A comparative study of the financial problems faced by micro, small and medium enterprises in the manufacturing sector of Fiji and Tonga. International Journal of Emerging Markets, 7(3), 245-262.
- Oppong, M., Owiredu, A., & Churchill, R. Q. (2014). Micro and small scale enterprises development in Ghana. European Journal of Accounting Auditing and Finance Research, 2(6), 84-97.
- Roxas, H. B., Val, L., Nicholas, A., & Antong, V. (2007). An institutional view of local entrepreneurial climate. Journal of Asia Entrepreneurship and Sustainability, 3(1), 1-28.
- Kumar, R. (2018). MUDRA fuelling growth in micro entrepreneurship and employment. Yojana, 53-57.
- Verma, R. (2005). Performance of small scale industries (pre and post reform period). Udyog Pragati, 29(2), 1-12.
- Saleem, Q. (2013). Overcoming constraints to SME development in MENA countries and enhancing access to finance. IFC Advisory Services in the Middle East and North Africa.
- Singh, B., Narain, R., & Yadav, R. C. (2012). Identifying critical barriers in the growth of Indian Micro, Small and Medium Enterprises (MSMEs). International Journal of Business Competition and Growth, 2(1), 84-105.
- Syed Manzur, Q. (2008). Constraints to SMEs: A rotated factor analysis approach, 334-350.
- Singh, R. K., Garg, S. K., & Deshmukh, S. G. (2009). The competitiveness of SMEs in a globalized economy: Observations from China and India. Management Research Review, 33(1), 54-65.
- Bana, S. (2000). India’s Small Scale Sector, in the Business India, No. 596, p.32.
- Todd, P. R., & Javalgi, R. G. (2007). Internationalization of SMEs in India: Fostering entrepreneurship by leveraging information technology. International Journal of Emerging Markets, 2(2), 166-180.
- Thampy, A. (2010). Financing of SME firms in India: Interview with ranjana kumar, former CMD, Indian bank; vigilance commissioner, central vigilance commission. IIMB Management Review, 22(3), 93-101.
- Emerging Trends in Accounting: An Analysis of Impact of Robotics in Accounting, Reporting and Auditing of Business and Financial Information
Authors
1 Professor, DoS in Commerce, University of Mysore, Karnataka, IN
2 University of Mysore, Mysore, Karnataka, IN
3 GFGC Bilikere, Mysore, Karnataka, IN
Source
International Journal of Business Analytics and Intelligence, Vol 7, No 2 (2019), Pagination: 28-34Abstract
Accounting is the window of any business firm. With the increased usage of computers in the arena of the Accounting Information System, we can see a drastic change from paper-journals and ledgers to computerbased formats. So to walk along with this drastic change it is necessary to integrate Robotics (Artificial Intelligence) into the Accounting Database. Application of robotics technology in accounting is nothing but an application of expert system based software and other technologies during the process of recording, reporting and communication of business and financial information and also in the auditing process. This enables the business houses in easy and transparent reporting and communication of the business information and also to cater the needs of decision makers. So the present paper is in conceptual nature and intended to analyse the Impact of Robotics in Accounting, Reporting and auditing of Business and Financial Information with the help of secondary sources such as journals, websites, reports etc.Keywords
Accounting, Auditing, Robotics in Accounting.References
- Abdolmohammadi, M. J., & Usoff, C. (2001). A longitudinal study of applicable decision aids for detailed tasks in audit. International Journal of Intelligent Systems in Accounting, Finance and Management, 10(3), 139-154.
- Abdolmohammadi, M. J. (1991). Factors affecting auditors’ perceptions of applicable decision aids for various audit tasks. Contemporary Accounting Research, 7(2), 535-548.
- Anderson, J. C., Moreno, K. K., & Mueller, J. M. (2003). The effect of client vs. decision aid as a source of explanations upon auditors’ sufficiency judgments: a research note. Behavioral Research in Accounting, 15(1), 1-11.
- Baldwin, A. A., Brown, C. E., & Trinkle, B. S. (2006). Opportunities for artificial intelligence development in the accounting domain: The case for auditing. Intelligent Systems in Accounting, Finance & Management: International Journal, 14(3), 77-86.
- Berton, L. (1995). Big accounting firms weed out risky clients. The Wall Street Journal, 26, B1, B6.
- Comunale, C., & Sexton, T. R. (2005). A fuzzy logic approach to assessing materiality. Journal of Emerging Technologies in Accounting, 2(1), 1-15.
- Dorr, P. B., Eining, M. M., & Groff, J. E. (1988, March). Using an Expert Systems Based Decision Aid in Accounting Information Systems. In Developments in Business Simulation and Experiential Learning: Proceedings of the Annual ABSEL Conference (Vol. 15).
- https://www.accelirate.com/robotics-in-finance-and-accounting/robotics-in-finance-and-accounting/
- https://www.accountexnetwork.com/blog/2018/02/emerging-trends-robotics-accounting/
- https://www.cpajournal.com/2018/07/02/how-robotic-process-automation-is-transforming-accounting-and-auditing/
- https://www.techfunnel.com/fintech/impact-of-robotics-infinance-and-accounting/
- Murphy, D. S., & Yetmar, S. A. (1996). Auditor evidence evaluation: Expert systems as credible sources. Behaviour & Information Technology, 15(1), 14-23.
- O’Leary, D. E. (1991). Artificial intelligence and expert systems in accounting databases: Survey and extensions. Expert Systems with Applications, 3(1), 143-152.
- O’Leary, D. E., & O’Keefe, R. M. (1997). The impact of artificial intelligence in accounting work: Expert systems use in auditing and tax. Ai & Society, 11(1-2), 36-47.
- Odoh, L. C., Echefu, S. C., Ugwuanyi, U. B., & Chukwuani, N. V. (2018). Effect of artificial intelligence on the performance of accounting operations among accounting firms in South-East Nigeria. Asian Journal of Economics, Business and Accounting, 7(2), 1-11.
- O’Leary, D. E. (1987, May). The use of artificial intelligence in accounting (pp. 83-98). In Expert Systems for Business Addison-Wesley Longman Publishing Co., Inc.
- Viaene, S., Derrig, R. A., Baesens, B., & Dedene, G. (2002). A comparison of state-of-the-art classification techniques for expert automobile insurance claim fraud detection. Journal of Risk and Insurance, 69(3), 373-421.
- Zhang, Q., Hu, M. Y., Patuwo, E., & Indro, D. C. (1999). Artificial neural networks in bankruptcy prediction: A general framework and cross-validation analysis. European Journal of Operational Research, 116(1), 16-32.
- Integrated Reporting as a New Dimension of Corporate Reporting: An Indian Perspective
Authors
1 University of Mysore, Mysore, Karnataka, IN
2 DoS in Commerce, University of Mysore, Mysore, Karnataka, IN
3 DOS in Commerce, Mangalore University, Karnataka, IN
4 GFGC Bilikere, Mysore, Karnataka, IN
Source
Journal of Commerce and Accounting Research, Vol 9, No 3 (2020), Pagination: 63-73Abstract
Business reporting in India is becoming more transparent and dynamic as it is impacted by regulatory changes and varying information needs of stakeholders. In recent days, Indian companies are increasingly investing their financial and intellectual capital in undertaking, managing and reporting economic, environmental and social aspects. Reporting economic, environmental and social aspects in a single report is termed as integrated reporting (IR). The present paper is empirical in nature and involves analysing the awareness level of IR practices among academicians, accountants and auditors. It also evaluates the level of compliance of voluntary IR practices with GRI. Data were collected both from primary and secondary sources and collected data were analysed with the help of statistical tools such as reliability analysis, t-test, levene’s test. The study concludes that the academicians, accountants and auditors positively perceive the impact of IR practices on various aspects of business and there exist differences in IR reporting practices among selected companies as per GRI guidelines.Keywords
Integrated Reporting, GRI, Non-Financial Reporting, Sustainability Reporting.- An Analysis of Natural Resources Accounting Framework in India
Authors
1 UGC-Senior Research Fellow, DoS in Commerce, University of Mysore, Mysore, Karnataka, IN
2 Professor, DoS in Commerce, University of Mysore, Mysore, Karnataka, IN
3 Associate Professor, Department of Business Administration, School of Business and Commerce, Manipal University, Jaipur, Rajasthan, IN
Source
Journal of Commerce and Accounting Research, Vol 10, No 4 (2021), Pagination: 55-63Abstract
The social and economic development of a country is dependent on the efficient use, conservation, and protection of natural resources. Today, we are in a globalised era, and India is one of the fastest-growing economies across the globe, so there is more utilisation of natural resources. It is a matter of sustainability of natural resources in the country; therefore, accountability of utilisation of natural resources by both private and government enterprises is to be efficiently done. For this purpose, there is a need to have an accounting framework, which is possible through Natural Resources Accounting (NRA). The present paper attempted to evaluate the current status of NRA from the Indian perspective, valuation approaches used in NRA, and to analyse the perception of academicians in the stream of accounting and economics. To analyse the data, descriptive statistics and Levene’s independent t-test are used. It can be concluded that the academicians of both the streams are aware of NRA practices and its importance on various aspects of the economy of a particular country, and the globe at large. Further, it is found that there is some level of awareness, and perceived impact of NRA is observed by both accounting and economics teachers in the Indian context.Keywords
Natural Resource Accounting, Natural Resource Valuation Methods, GASABReferences
- Ashok, M. L., Abhishek, N., & Divyashree, M. S. (2019). Accounting for corporate social responsibility in India: An analysis of selected companies in India. Indian Journal of Accounting, 51(2), 19-26.
- Bardy, R., & Massaro, M. (2013). Shifting the paradigm of return on investment: Towards a composite index to measure overall corporate performance. Business Systems Review, 2(1), 29-46.
- Bassey, B. E., Uklala, P. A., Bassey, T. E., Adie, C. I., & Ibor, I. (2020). Natural resource accounting, auditing and reporting gaps: The Nigerian experience. PalArch’s Journal of Archaeology of Egypt/Egyptology, 17(7), 6523-6536.
- Common, M. (1991). Natural resource accounting and sustainability. The Economic and Labour Relations Review, 2(1), 89-121.
- Feger, C., & Mermet, L. (2017). A blueprint towards accounting for the management of ecosystems. Accounting, Auditing & Accountability Journal, 30(7), 1511-1536.
- Gundimeda, H., Sukhdev, P., Sinha, R. K., & Sanyal, S. (2007). Natural resource accounting for Indian states-Illustrating the case of forest resources. Ecological Economics, 61(4), 635-649.
- Harris, M., & Fraser, I. (2002). Natural resource accounting in theory and practice: A critical assessment. Australian Journal of Agricultural and Resource Economics, 46(2), 139-192.
- Retrieved June 5, 2021, from http://gasab.gov.in/gasab/pdf/NR-Accounting.pdf
- Retrieved June 8, 2021, from http://mospi.nic.in/publication/natural-resource-accounting-project
- Retrieved June 5, 2021, from https://www.thehindu.com/news/national/natural-resource-accounting-is-a-promising-assessment-tool/article30735360.ece
- Retrieved June 5, 2021, from https://www.thehindubusin essline.com/news/national/concept-paper-on-natural-resource-accounting-presented/article32219948.ece Accessed on 05/06/2021
- La Notte, A., & Burritt, R. (1999). Users and uses of environmental accounting: The case of the Philippines. Asian Review of Accounting, 7(2), 46-65.
- Mozumder, P. (2004). Natural resource accounting and economic development. The Journal of Developing Areas, 38(1), 213-215.
- Okafor, T. (2012). Natural resources accounting and sustainable development: The challenge to economics and accounting profession. African Research Review, 6(3), 59-70.
- Parameshwar & Abhishek, N. (2020). Structural framework of environmental accounting: A conceptual analysis of global reporting initiatives (GRIs). Management Accountant, 55(6), 33-36.
- Pettman, B., & Herath, G. (2005). Sustainable development and environmental accounting: The challenge to the economics and accounting profession. International Journal of Social Economics, 32(12), 1035-1050.
- Rounaghi, M. M. (2019). Economic analysis of using green accounting and environmental accounting to identify environmental costs and sustainability indicators. International Journal of Ethics and Systems, 35(4), 504-512.
- Saksena, S. (2021). Embracing natural resource accounting in India: Some reflections. Sustainable Development Insights from India: Selected Essays in Honour of Ramprasad Sengupta, 379-397.
- Shivalingegowda, M., Abhishek, N., & Divyashree, M. S. (2019). An analysis of compliance level of global reporting initiatives in Indian scenario. The Indian Journal of Commerce, 72(1), 71-84.
- Tello, E., Hazelton, J., & Cummings, L. (2016). Potential users’ perceptions of general purpose water accounting reports. Accounting, Auditing & Accountability Journal, 29(1), 80-110.