Corporate Social Responsibility is the commitment for the equitable and sustainable development of the community. In the growth of society, corporate social responsibility (CSR) has had a huge influence and builds a healthy bond and a strong relationship. The company’s mainly focus on the three level of sustainable development–Environmental Preservation, Financial growth, and Social Development. The present study objective is to examine the impact of CSR on financial performance of selected manufacturing and service sector companies in India. The study also revealed the relationship between CSR score with ROE, ROA, and ROCE.  The study considered financial data of the Indian manufacturing and service industry for the year 2008 to 2017.  Correlation technique had been used to examine the relationship of CSR score and the financial parameters. The result the result shows that ROE, ROA, and ROCE have a negative correlation with CSR Score of Manufacturing Sector Companies. Whereas, ROE has positive correlation with CSR Score of Service Sector Companies together with ROA and ROCE have a strong a positive correlation with CSR Score of Service Sector Companies.  Hence, this result suggests that there is no significant association between CSR Score and Financial Performance of Manufacturing Sector Companies.   Received: 17 February 2021 / Accepted: 9 April 2021 / Published: 10 May 2021

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Accounting has always been influenced by digital technology, although most of it has been replacing analogue instruments with digital versions. A blockchain is a digital ledger that is used to record transactions between different participants in a network. It is an internet-based, peer-to-peer distributed ledger that contains all transactions since its inception. Blockchain technology has the potential to revolutionize the world humanity implementing in the business based on the concept of transmitting valuable digital assets like bitcoin without the need of a third-party intermediary. Blockchain is considered as a type of database or a sort of digital ledger, which is widely used by many financial organizations. It's a distributed ledger which keeps records of immutable and verifiable data. This blockchain technology permits decentralized ledger transactions to be produced without the intervention of a third party. Because of its decentralization, networks have a high degree of protection. The aim of the study is to investigate various decisions making factors, affecting in adopting blockchain technology in the field of accounting. The result showed that secure and private, transparent and auditable, immutable, better transparency, reduce cost, transparency, real-time transaction, and flexible are most likely influencing factors in adoption of blockchain technology. The result indicates that the Quorum, Sap Hana, and Ethereum, platforms are most consistent and trusted platforms for block chain technology and the blockchain platforms are found most suitable, secured and stronger platform.   Received: 25 October 2021 / Accepted: 2 February 2022 / Published: 5 March 2022