A larger entity of the cost management system which assists executives in fulfilling organizational objectives is known as management accounting and control system (MACS). It is used for planning, monitoring and control of different organizational activities, to optimize the use of resources, to support the process of decision making and to the performance evaluation process. The scope of the MACS can be divided into two broad groups: technical considerations and behavioral considerations. Technical considerations fall into two categories: (i) the relevance of information generated and (ii) the scope of the system like the value chain, total life cycle costing, target costing, kaizen costing, benchmarking, balanced scorecard etc. whereas the behavioral consideration involves individuals and their behavior within organizations.NCC JournalVol. 3, No. 1, 2018, Page: 153-166

Determining the strength of corporate culture and its impact on commercial bank performance has long been a priority for Nepalese banks. This study identified corporate culture drivers and their effects on a Nepalese commercial bank's performance. This study aimed to examine the impact of Nepalese commercial banks' participation, consistency, and adaptability cultures on organizational performance from the perspective of the employees of Nepalese commercial banks. A descriptive research design was used to discover facts and information on cultural elements affecting shareholder value. This study was based on a questionnaire survey. This study utilized the 5- point Likert scale to study a statistical measurement of corporate culture and organizational performance in Nepalese Commercial Banks. Using a survey of 394 employees in the Nepalese commercial banks, this study took into account participatory, consistency, and adaptability to assess the corporate culture of the banks. Adaptability was found to be the strongest predictor of organizational performance, while consistency was found to be a poor predictor, with the highest and lowest beta values, respectively. These findings suggested that adaptability and consistency characteristics were useful in measuring organizational performance. Adaptability cultures, it is concluded, have a significant impact on how well a business performs its activities. It broadens the awareness of the cultural impact on organizational performance that banks, particularly in Nepal, typically overlook. Commercial banks should prioritize strengthening their competitive cultures by emphasizing more adaptive human values aligned with their goals.

The study sought to understand and analyze students’ perception towards MBS semester system taking a case of Nepal Commerce Campus with regard to (a) academic resources, (b) course organization and planning, (c) physical resources, (d) governance and image, and (e) overall perception of students. It followed descriptive research design with using questionnaire survey instrument. The population of this study comprised all 668 MBS semester students and the sample consisted 246 students selected through random sampling techniques. The survey questionnaire was set in seven sections with 30 questions of various types to collect data. Collected data were analyzed with the help of SPSS software (version 23). The research result revealed that the perception of the students towards all aspects is quite satisfactory except toilets and canteen facilities of Nepal Commerce Campus. The study drew some feedback and suggestions from students for the betterment of the college. It covered those students who were studying MBS semester system since the last five out of 48 month’s course cycle therefore it didn’t cover the aspects of semester system. It enhances the understanding of stakeholders about the issues of semester system at master’s level.Pravaha Vol. 24, No. 1, 2018, Page: 181-195

Researchers' contributions in identifying predictors of organisational citizenship behaviours are appreciable, and still, contextual study of job characteristics as an antecedent of enhancing employees' citizenship behaviours will be valuable for the banking and insurance sectors. This study is an endeavour to investigate the way of association and influence of perceived job characteristics on organisational citizenship behaviours (OCBs). Cross-sectional survey data were obtained from 221 employees involved in varying natures of jobs in the Nepalese Banking and Insurance industry. Correlation analysis revealed the positive association of perceived job characteristics with organisational citizenship behaviours. Similarly, the regression analysis suggested that perceived overall job characteristics positively and significantly predicted organisational citizenship behaviours (OCB-I, OCB-O, and overall OCB). The study is expected to add value to job design considerations for flourishing citizenship behaviours from the context of the Nepalese banking and insurance sectors.

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.