This paper examined the impact of liquidity, leverage, and total assets size of the bank on profitability. This study employed bank scope data of all 28 commercial banks operating in Nepal during the period of 2010/11 -2016/17. Altogether, the168 observations were used in the study. Three ordinary-least-squares models were applied to analyze the impact of liquidity, leverage, and the total size on the bank's profitability. The first regression model reveals that the higher loan to deposit ratio (low level of liquidity) was observed to have the negative effect on the bank's ROA, ROE, and NIM; however, ROE and NIM were statistically insignificant. The result of the second regression model shows that higher equity to assets ratio (lower leverage) positively affected two profitability measures, ROA and NIM, and was statistically significant-but was negatively related to ROE and statistically insignificant. The result of the final regression model reveals that the higher bank size appeared favorable to the Nepalese commercial banks and was found to have positive effects on all three profitability measures: ROA, ROE, and NIM. The results of the study could help bankers and policymakers to take an effective action in order to improve banks' profitability.

This study has developed a model incorporating employee networking ability and self-promotion behavior in the relationship between perception of organizational politics and career satisfaction. Specifically, this study examined (a) the direct association of perception of organizational politics, networking ability, and self-promotion behavior with career satisfaction, and (b) mediating role of networking ability and self-promotion behavior in the relationship between perceptions of organizational politics and career satisfaction. Positivist research philosophy and deductive reasoning approach were adopted to conclude. “AMOS” structural equation modeling was used to examine self-reported perceptual cross-sectional data acquired from 725 employees working in Nepalese commercial banks. The direct influence of organizational politics on career satisfaction was significant, although it was in the opposite direction of the predicted connection. Both networking abilities and self-promotion behavior mediated the association between organizational politics perception and career satisfaction. Besides the hypothesized relationship, a causal impact of self-promotion behavior on networking ability was established to improve the model fit index. Direct and indirect (through networking ability and self-promotion behavior) effects of perception of organizational politics on an employee’s career satisfaction were measured. It issuggested that the findings have a number of theoretical and practical implications.

The perception of organizational politics seriously affects working people, and it is an unavoidable detrimental aspect of an organization. Prior studies are focused on the detrimental consequences of perceived organizational politics and not paid attention to its remedial actions. Therefore, proper intervention as a corrective action for the harmful effect of organizational politics perception was essential. Hence, this study was motivated to know: (a) the effect of the perception of organizational politics on employees’ performance, and (b) the mitigating role of impression management (self-promotion and ingratiation) for the detrimental effect of perception of organizational politics on work performance. Perceptual cross-sectional data was taken from 725 employees working in Nepalese banks. Quantitative data analysis revealed that perception of organizational politics has a detrimental impact on employee performance; impression management (self-promotion and ingratiation) worked as an antidote for such effects. The study’s unique findings were a different form of association of perception of organizational politics with work performance under the different situations of impression management (self-promotion and ingratiation). Moreover, those employees were less suffered from the perceived organizational politics who were good in impression management (self-promotion and ingratiation). Impression management (self-promotion and ingratiation) is controlled, as an antidote, comparatively more effectively for the high poli-tics perceiver than the low perceiver. Numbers of theoretical and practical implications are suggested to cure perceived organizational politics’ detrimental outcomes on employee performance. AcknowledgmentThis article is a part of the PhD research work that was funded by the University Grants Commission of Nepal (award number: PhD/73-74/Mgmt/04).

The objective of this study was to examine how much the Nepalese listed manufacturing companies are utilizing management accounting techniques to rationalize decisions. It followed a descriptive research design and employed a survey questionnaire instrument to collect data. The population of this study comprised all the listed manufacturing companies on the Nepal Stock Exchange and their employees. Targeted respondents were those representatives of the sample companies who worked in the accounting department or/and at the managerial level. By using a random sampling technique, a sum of 408 respondents had partaken in the survey and 385 responses were properly filled up for further analysis. The survey questionnaire had three questions relating to general and demographic information, 28 questions relating to management accounting techniques, and five questions relating to the effect of the study variables on rationalizing decisions. Collected data were analyzed with the help of a statistical package for the social sciences software. Each of the 28 management accounting techniques was classified into nine groups and identified that most of the techniques except financial performance measurement techniques (having with cash flow analysis, ratio analysis, absorption/variable costing, transfer pricing) had no significant relation with rationalizing decisions in the Nepalese manufacturing companies. So, this study would assist to pay attention to the concerned personnel towards the use of management accounting techniques on rationalize decisions.

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This study was carried out to measure the direct impact of employees’ psychological contract breach on organizational deviance behavior and professional commitment, direct impact of professional commitment on organizational deviance behavior, and mediating role of professional commitment in the relationship between psychological contract breaches to organizational deviance behavior.  As the respondents, 426 employees working in Nepalese non-profit making organization (i.e. international non-government organization working in Nepalas well as national level non-government organization) were surveyed. were drawn from the analysis of crosses sectional perceptual data adopting quantitative research method, deducting reasoning approach and positivist research philosophy.  Regression analysis, after the confirmatory factor analysis, revealed that (a) employee’s psychological contract breach was positively associated with organizational deviance behavior, (b) employees psychological contract was negatively associated with professional commitment, (c) employees’ professional commitment was negatively associated with organizational deviance behavior, and (d) professional commitment mediated the relationship of psychological contract breach to organizational deviance behavior. Moreover, regarding effect size, the direct effect size of psychological contract breach to predict organizational deviance behavior was .86, and an indirect effect through professional commitment was -.12.Based on the study's conclusion, numbers of theoretical implication and practical implications are suggested.

This study uses time series data of Nepal from fiscal years 1974/75 to 2017/18 to examine the dynamics of the relationship between indirect taxes and government spending. The study’s main objective is to examine the effect size of Value Added Tax (VAT), excise, and customs duties in predicting Nepal’s budget deficit. The data for the study purpose were obtained from the Government of Nepal, Ministry of Finance. The study used a retrospective methodology. The data were first checked for stationarity by employing the Augmented Dickey-Fuller Test, and then the link between the variables was determined using a multiple regression analysis based on ordinary least squares. The results showed that customs charges did not affect government spending in Nepal, while value-added and excise taxes had a statistically significant positive impact. The structural stability of the parameter was evaluated utilising the CUSUM and CUSUMSQ procedures. The results showed no evidence of misspecification or instability within the period predicted by the model. The residuals follow a normal distribution with no serial correlation, heteroscedasticity, or multicollinearity issues. The main implication of the study finding is that the government should exercise fiscal restraint and prioritise the collection of indirect taxes. Additionally, it recommends reducing customs taxes for new businesses and expanding the range of products subject to VAT.

The study aimed to examine the influence of management accounting practices on organizational performance with the mediating effect of rationalizing managerial decisions of the Nepalese listed manufacturing companies. It is based on survey data from 221 respondents from the seven listed manufacturing companies, whose shares are traded regularly in Nepal's secondary market. The data were analyzed using confirmatory factor analysis, path analysis, and structural equation modeling to dissect and decipher details. The study's findings indicated that management accounting practices had no significant impact on organizational performance, and there was no mediating role of rationalized managerial decisions. However, rationalized managerial decisions themselves had a positive and significant impact on organizational performance. The study was limited to capturing only Nepal's listed manufacturing companies and applied one survey technique method with a few standard questionnaires to collect data. Different sectors and higher sample sizes may be considered to improve the generalizability of the analysis. The authors hoped that it contributes to the existing literature in management accounting and organizational performance. It may attract the concerned personnel's attention towards the management accounting practices to make effective managerial decisions and better organizational efficiency.