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Mala Dani

GLS University, Faculty of business administration, Faculty Member

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A dedicated and accomplished academician with strong commitment to Excellence in Teaching, Learning and Research. As a Chartered Accountant, I believe my Financing and Accounting Expertise can blend perfect with rigorous Professional Knowledge with an academic mindset. Dynamic and enterprising by nature , I believe in Exploring new ideas, driving impactful research, and inspiring students and colleagues alike.

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Papers by Mala Dani

CONVERGING MINDS: REIMAGINING RESEARCH AND INNOVATION THROUGH INDIAN KNOWLEDGE SYSTEM INTEGRATION

HENXI PUBLICATIN, 2025

The integration of Indian Knowledge Systems (IKS) with contemporary research methodologies repres... more The integration of Indian Knowledge Systems (IKS) with contemporary research methodologies represents a conceptual shift towards holistic, sustainable, and ethos-driven innovation. This paper examines how ancient Indian intellectual traditions, encompassing Ayurveda, Yoga, astronomy, mathematics, and philosophical inquiry, can enhance modern research practices and foster breakthrough innovations. Through systematic analysis of successful integration cases and theoretical frameworks, this study demonstrates that IKS integration offers unique knowledge framework, sustainable solutions, and inclusive research methodologies that address contemporary global challenges while preserving cultural wisdom.

DIVERSITY, EQUITY, AND INCLUSION AS PATHWAYS TO SUSTAINABLE PEACE: REIMAGINING GLOBAL CONFLICT RESOLUTION IN AN ERA OF WAR

EPH-International Journal of Agriculture and Environmental Research, 2026

The persistence of armed conflicts across multiple regions in the contemporary global order has e... more The persistence of armed conflicts across multiple regions in the contemporary global order has exposed the fundamental limitations of traditional peace-building approaches that rely predominantly on diplomatic negotiations, military interventions, and economic sanctions. While such measures may produce short-term cessations of violence, they consistently fail to address the structural and societal drivers that sustain conflict over time. This paper advances the argument that Diversity, Equity, and Inclusion (DEI) constitute a critical and under-utilised framework for fostering sustainable peace in conflict-affected regions. Drawing on a systematic review of recent empirical studies, policy discourse, and global governance frameworks, this research demonstrates how exclusion, structural inequality, and the marginalisation of identity groups function as catalysts for violence and conflict recurrence. Adopting a qualitative conceptual methodology informed by interpretive synthesis, the paper develops an integrative DEI-based peace framework that operates across institutional, societal, and economic dimensions. A focused case analysis of the Israel-Palestine conflict is employed to illustrate how inclusive dialogue and participatory engagement can contribute to conflict transformation. A secondary analytical lens is applied to contemporary geopolitical confrontations to further illustrate the costs of exclusionary approaches. The findings suggest that embedding DEI principles into peace-building strategies can enhance social cohesion, strengthen institutional legitimacy, and support long-term stability. This paper contributes to the growing body of literature by repositioning DEI from a micro-level organisational construct to a macro-level architecture for global peace governance.

CLIMATE VARIABILITY AND SMALLHOLDER FARMING SYSTEMS: A STUDY OF AGRICULTURAL ADAPTATION IN AHMEDABAD DISTRICT, GUJARAT

International Education & Research Journal, 2026

Increasing variability in rainfall and temperature has become a major challenge for agricultural ... more Increasing variability in rainfall and temperature has become a major challenge for agricultural communities, particularly in regions where farming depends heavily on monsoon rainfall. In India, smallholder farmers constitute a major share of the agrarian economy, and their dependence on monsoon-based cultivation exposes them significantly to climate stress. This study examines the effects of climate variability on agricultural productivity, income stability, and livelihood security among smallholder farmers residing near Ahmedabad, Gujarat. The research adopts a mixed-method case study approach combining quantitative and qualitative data. Primary data were collected from 120 farmers across four agro-climatic talukas-Sanand, Bavla, Viramgam, and Dholka-using structured questionnaires and interviews. Secondary climate data on rainfall, temperature, and extreme weather events from 2014 to June 2025 were analyzed. The results show intensifying climate fluctuations characterized by delayed monsoon onset, concentrated rainfall events, extended dry spells, and increasing heatwave frequency. These climatic disruptions reduced yields of cotton, cumin, bajra, castor, and wheat while increasing input costs, pest infestation, and dependence on irrigation. Consequently, household income declined, outstanding debt rose, and nearly half of the farming households reported supplemental migration. Adaptation strategies included crop diversification, drought-resistant seeds, micro-irrigation, crop insurance, and non-farm work; however, the coping mechanisms remain insufficient for long-term resilience. The study concludes that climate variability exacerbates agricultural vulnerability, emphasizing the need for climate-smart practices, localized institutional support, reliable crop insurance, and accessible weather advisory services to safeguard the livelihoods of smallholder farmers.

Impact of Activity-Based Costing on Profitability: Evidence from Service Sector Firms in India

International Journal of Economic Practices and Theories (IJEPT), 2026

In an increasingly competitive and volatile business environment, service sector organisations fa... more In an increasingly competitive and volatile business environment, service sector organisations face mounting pressure to enhance cost efficiency and sustain profitability. Conventional costing systems often fail to generate reliable cost information in service settings because they rely on arbitrary allocation bases such as labour or machine hours, which inadequately capture the consumption of overhead resources. Activity-Based Costing (ABC) offers a more refined approach by assigning costs to activities that generate them, thereby improving the accuracy of cost measurement and managerial decision-making. This study examines the impact of ABC implementation on profitability in selected service sector companies in India. Adopting a mixed-method research design, the study draws on primary data collected through structured questionnaires administered to 100 management accountants and finance managers from IT services, healthcare, logistics, hospitality, and banking organisations. The findings reveal that firms using ABC achieve superior cost transparency, more informed pricing decisions, and greater operational efficiency, leading to improved profitability outcomes. The study also uncovers major implementation barriers, including high setup costs, resistance to organisational change, and difficulties in identifying and measuring activities. By demonstrating the strategic role of ABC in enhancing financial performance, this research extends existing literature on cost management systems and thereby offers practical insights for service organisations seeking to strengthen competitiveness in a servicedriven economy.

WORK-LIFE BALANCE IN HYBRID WORKPLACES: AN EMPIRICAL HRM STUDY ON EMPLOYEE PRODUCTIVITY

BUSINESS AND ECONOMICS RESEARCH JOURNAL, 2025

The change of the contemporary workplaces into hybrid formats, that is, remote and on-site work, ... more The change of the contemporary workplaces into hybrid formats, that is, remote and on-site work, has restructured the manner in which the organizations approach human capital and maintain productivity. This is empirical research that examines how work-life balance (WLB) affects the productivity of employees in hybrid workplaces in the human resource management (HRM) viewpoint. The study conducted in a mixed method comprising of quantitative surveys and with qualitative interviews of 250 employees working in different industries finds key motivators of productivity in the flexible arrangements of work. Results show that organizational flexibility, managerial support, and digital collaboration would have a significant impact on the improvement of WLB and performance outcomes. Nevertheless, the ambiguity of the line between the professional and personal life usually results in the disproportionate working hours, stress, and lowered efficiency in the long-term. This paper concludes that the HR policies of independence, communication, and wellness programs are necessary to have a sustainable balance between the well-being of the employee and productivity within the organization in hybrid structures.

Integrating Customer Relationship Management (CRM) and Strategic Management: Effects on Customer Loyalty and Business Growth

Journal of Theoretical Accounting Research , 2025

Strategic integration of Customer Relationship Management (CRM) is no longer a competitive advant... more Strategic integration of Customer Relationship Management (CRM) is no longer a competitive advantage-it is a prerequisite for sustained organizational growth and customer retention in the digital age. This study critically examines how CRM-Strategic Integration influences two pivotal business outcomes: customer loyalty and business growth. Drawing on data from 420 senior professionals across CRM-intensive service industries, the research utilizes Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess direct, mediating, and moderating relationships among core constructs, including adaptive behavior, CRM maturity, and organizational readiness. The results demonstrate that CRM-Strategic Integration significantly enhances both loyalty and growth outcomes. Adaptive behavior partially mediates the relationship between CRM integration and customer loyalty, highlighting the essential role of employee agility in translating technological capability into relational value. Additionally, CRM maturity positively moderates the CRM-growth linkage, while organizational readiness strengthens the effect on loyalty, underscoring the internal contextual dependencies required for CRM to yield strategic benefits. Theoretically, this study advances CRM scholarship by reconceptualizing CRM as a dynamic organizational capability embedded in strategy, behavior, and technological maturity. It extends beyond techno-operational models, integrating CRM into the discourse of strategic alignment and capability development. From a managerial perspective, the study calls for a holistic approach to CRM investment, advocating for readiness audits, maturity assessments, and cross-functional alignment. These findings offer a blueprint for organizations aiming to reposition CRM from a support tool to a growth catalyst. Future research should explore longitudinal impacts and industry-specific applications of CRM-Strategic Integration.

From Black Money To Green Governance: Sustainable Enforcement Pathways Under Benami Law

Journal of Informatics Education and Research, 2025

The black money ecosystem poses one of the gravest challenges to India's economic sustainability,... more The black money ecosystem poses one of the gravest challenges to India's economic sustainability, fiscal transparency and institutional integrity. While the Prohibition of Benami Property Transactions Act (PBPTA), 1988 and its 2016 Amendment provided a legal foundation for curbing hidden ownership, the enforcement process itself must evolve toward sustainable governance. This paper introduces the concept of "Green Governance"-a governance model that transforms punitive enforcement into a system promoting transparency, ethical capital flow and sustainable development. The Benami Enforcement Sustainability Index (BESI) is a conceptual framework developed by the authors for this study, designed to measure the sustainability of Benami Law enforcement by combining legal, fiscal, and governance indicators. Using the Benami Enforcement Sustainability Index (BESI), the study evaluates enforcement intensity, fiscal impact and governance outcomes between 2017-2025. A structured perception survey of 150 respondents (including CAs, advocates and citizens) and secondary data on benami confiscations are analyzed through correlation and regression to examine how enforcement contributes to sustainable governance. The results reveal that enhanced enforcement correlates positively with fiscal transparency, public trust and reduced illicit capital flow. The paper proposes four Sustainable Enforcement Pathways-Institutional, Technological, Community and Environmental-demonstrating how anti-benami reforms can act as a driver of economic ethics, institutional stability, and long-term fiscal resilience, in alignment with SDG-16: Peace, Justice and Strong Institutions.

Bridging the Gap: Analysing the Discrepancies between Rural Transformation and the Vision of a 'Viksit Bharat'

GYANBODH, 2025

The dream of a Viksit Bharat (Developed India) envisions an inclusive prosperous and competitive ... more The dream of a Viksit Bharat (Developed India) envisions an inclusive prosperous and competitive nation in the world. But there is a huge divergence between rural development attempts and its fulfilment. This study is an attempt to analyse the socioeconomic, infrastructure related and policyrelated divergences that limits rural development in India. By secondary data analysis, this study emphasises the long-standing rural-urban gap in income, education, health and infrastructure with rural sectors falling behind their urban counter parts. The study analyses the inefficiencies in implementation of rural development programs the socio-cultural constraints of gender disparity and caste discrimination, and the absence of effective governance mechanisms. The results indicate that in spite of the efforts by the government of India, the rural transformation and Viksit Bharat vision are far apart. The research concludes by suggesting to bridge this gap with better infrastructure, holistic policy reforms, skill acquisition, rural entrepreneurship and Empowerment of Women. With these challenges addressed, India can draw closer to its vision for a developed, Just and Sustainable future.

The Transformative Impact of Artificial Intelligence on Healthcare Outcomes

Journal of Clinical Engineering, 2019

The power of artificial intelligence (AI) to exceed human capabilities has a special significance... more The power of artificial intelligence (AI) to exceed human capabilities has a special significance in healthcare, where it offers opportunities for dramatically improving outcomesVand saving livesVby outperforming traditional practices in every phase of patient care. Although medical procedures performed by robotics might be the most visible application for AI, the technology’s most profound impact might well flow from the comprehensive data it offers to physicians. Artificial intelligence provides predictive analytics that enable deep insight into each patient’s condition and support highly informed clinical decisions, thereby empowering physicians to deliver more precise, more personalized care. Artificial intelligence explores vast amounts of data and learns to recognize correlations between relevant data and patient issues far more swiftly and expansively than is humanly possible. It enables the development of more sophisticated procedures without the intense efforts of human experts. In all, AI frees physicians and other healthcare professionals from a remarkable range of tasks, both rigorous and mundane. The time and energy AI technology saves can be spent on healthcare’s most essential responsibilityVthe patient. Exploring 4 major aspects of AI’s role in healthcare today can illuminate the ways in which AI has transformed healthcare as we know it: creating care plans specifically tailored to individual patients; achieving immediate expertise in complex issues; developing rapid, nearly unlimited image analysis; and elevating preoperative care and surgeries.

Finance 5.0: Aligning Financial Strategy with Industry 5.0 Technologies Editors

GLS UNIVERSITY, 2025

This paper explores the evolving jurisprudence of Benami law in India through the case study meth... more This paper explores the evolving jurisprudence of Benami law in India through the case study method, focusing on its implications within the framework of financial laws. By examining case studies, the paper discusses the significance of Benami transactions, enforcement challenges and their impact on the financial landscape. The paper also assesses the role of financial literacy and inclusion in curbing Benami practices, offering insights into their potential to mitigate the adverse effects of these transactions. It concludes with recommendations for addressing the gaps in enforcement, legal interpretation and public awareness.

format_quoteThe conference proceedings on Finance 5.0 emphasize how financial strategies must integrate both technology and human values.format_quote

MD + AP 2024 RP

LAMBERT ACADEMIC PUBLISHING, 2024

bstract Objective: This research paper seeks to investigate the extent of consumer awareness to... more bstract
Objective: This research paper seeks to investigate the extent of consumer
awareness towards Green Banking Practices.
Design/methodology/approach: This study centred on the urban area of
Ahmedabad city, where 200 responses were gathered for analysis. The simple
percentage and ANOVA will be used to the extent of consumer awareness
towards Green Banking Practices.
Findings: Our study uncovered a strong awareness among consumers
regarding conventional online and mobile banking services. Nonetheless, a
significant gap in awareness became evident when exploring more specialized
environmentally friendly options. Specifically, our research identified a notable
deficiency in understanding the presence and advantages of Paperless ATM
facilities, Plastic Credit and Debit Cards, Green Bonds, and Green Loans as a
substantial percentage of respondents indicated limited awareness. This
75
underscores a concerning disparity in knowledge about these eco-friendly
banking features.
Practical Implications: Financial Institutions should develop targeted
educational campaigns to bridge the awareness gap regarding specialized
Green Banking Services. Clear and accessible information, delivered through
various channels, can help consumers understand the advantages and they
can also focus on the integration of these services. The positive impact can
encourage the consumers for the its promotions. Furthermore, the policy
makers should encourage the initiatives which can motivate institutions to
invest in eco-friendly solutions.
Keywords: Green Banking, CSR, Sustainability, Paperless Banking, e-banking,
Technology adoption

Fusion of Science and Humanities: A Systematic Literature Review of Interdisciplinary Research and Innovation

HENXI PUBLICATION, 2025

The divide between science and the humanities has long been recognized as a barrier to holistic u... more The divide between science and the humanities has long been recognized as a barrier to holistic understanding. However, the complexity of global challenges in the twenty-first century demands integrative approaches that transcend disciplinary silos. This chapter presents a systematic literature review (SLR) of scholarship published between 2000 and 2025 on the intersection of science and the humanities, framed within the concept of the "fusion mind." Following a systematic search across Scopus, Web of Science, and Google Scholar, thirty-five peer-reviewed works were analyzed. The findings reveal five thematic domains where science-humanities convergence has been most actively studied: interdisciplinary education (STEAM), artificial intelligence and ethics, healthcare and narrative medicine, environmental humanities, and creativity in innovation. While the literature emphasizes the transformative potential of integration, gaps persist in developing formal frameworks and policy models that institutionalize interdisciplinary approaches. This chapter contributes to scholarship by synthesizing current debates, highlighting best practices, and proposing directions for future research.

format_quoteThe systematic review narrowed down from 500 records to 35 studies, ensuring a comprehensive analysis of science-humanities integration.format_quote

The Rise Of Influencer Marketing: Consumer Trust And Brand Engagement In The Digital Era

Advances in Consumer Research, 2025

The rapid evolution of digital media has transformed the marketing landscape, with influencer mar... more The rapid evolution of digital media has transformed the marketing landscape, with influencer marketing emerging as a powerful tool for brand communication and consumer engagement. The study investigates how influencer credibility and perceived authenticity affect consumer trust and subsequently influence brand engagement in the digital era. Given the increasing role of social media influencers in shaping consumer perceptions, the research aims to uncover the psychological mechanisms driving consumer trust and behavioral outcomes, while also assessing the moderating role of disclosure transparency. A quantitative, cross-sectional research design was employed, using data collected from 412 social media users who follow influencers on platforms such as Instagram, YouTube, and TikTok. The study utilized a structured online questionnaire and analyzed the data using SPSS and SmartPLS, including reliability testing, confirmatory factor analysis, and Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that consumer trust is greatly influenced by perceived authenticity and influencer credibility, both of which are important predictors of brand engagement. The links between influencer qualities and engagement were shown to be mediated by trust. The effect of authenticity on trust was strengthened when disclosure transparency was high, highlighting the importance of clear communication in sponsored content. These results contribute to theoretical models in influencer marketing by validating and extending frameworks such as Source Credibility Theory and Parasocial Interaction Theory. Practically, the study underscores the importance of selecting credible and authentic influencers, encouraging transparent disclosure practices, and fostering trust-based consumer relationships. Future research should explore these dynamics longitudinally and in emerging areas such as virtual influencers and AI-driven marketing environments.

format_quoteThe structural model explained 62% of Consumer Trust and 58% of Brand Engagement variance, with Credibility (β=0.41) and Authenticity (β=0.38) significantly influencing Trust.format_quote

Sustainable Innovation in Anti-Benami Enforcement: A Tech-Legal Approach

Journal of Marketing & Social Research, 2025

Benami transactions-where properties or assets are held by a proxy while the actual ownership and... more Benami transactions-where properties or assets are held by a proxy while the actual ownership and benefits lie with another-continue to present a critical challenge to India's financial and legal systems. Despite the enactment of the Prohibition of Benami Property Transactions Act (PBPTA), 1988 and its substantial amendment in 2016, traditional mechanisms of enforcement and public awareness have not proven sufficient to prevent the misuse of identities, fraudulent layering of ownership, or the diversion of illicit wealth. This paper reexamines India's anti-benami framework through the lens of sustainable innovation and introduces a comprehensive tech-legal approach to enforcement. It highlights how cases such as the 2023 Noida GST Scam and multiple post-demonetization incidents reveal systemic gaps in verification and legal outreach. These gaps cannot be effectively bridged through awareness programs alone. To support this claim, a structured field survey was conducted with 120 respondents from mixed socioeconomic backgrounds and a Chi-Square Goodness-of-Fit test was applied to assess their trust in traditional versus technology-enabled enforcement methods. The result showed a statistically significant preference for tech-integrated tools like facial KYC, SMS alerts and AI-led ownership checks over conventional awareness campaigns-leading to the rejection of the null hypothesis. The paper proposes the integration of AI, blockchain, GIS mapping and big data analytics as sustainable tools in anti-benami enforcement. It argues that these tools not only improve detection and compliance but also contribute to environmental sustainability (by reducing paper usage and carbon-intensive raids), economic sustainability (through improved tax revenue and reduced illicit asset hoarding) and institutional sustainability (by building long-term enforcement capacity). The paper concludes that combating benami transactions effectively requires a scalable, adaptive and ethically governed digital ecosystem. This model supports India's progress toward SDG 16: Peace, Justice and Strong Institutions, positioning tech-enabled enforcement as both a strategic governance reform and a sustainable innovation imperative for a corruption-free economy.

format_quoteProposes leveraging AI, blockchain, GIS, and big data for anti-benami enforcement, enhancing detection and economic sustainability.format_quote

ARTIFICIAL INTELLIGENCE AND THE FUTURE OF AUDITING: A STRUCTURATION PERSPECTIVE

Towards Excellence, 2025

This paper explores the transformative impact of Artificial Intelligence (AI) on modern auditing ... more This paper explores the transformative impact of Artificial Intelligence (AI) on modern auditing practices through the lens of Anthony Giddens' Structuration Theory. The study aims to understand how AI reshapes not only the technical aspects of auditing but also the underlying social structures, professional roles, and behavioral norms within audit firms. Far from being mere automation tools, AI-powered technologies act as catalysts for broader systemic change. They influence how audits are planned, executed, and reviewed, while simultaneously altering decision-making processes, accountability frameworks, and the exercise of professional judgment. By analyzing existing research and literature, this paper highlights the dynamic interplay between human auditors and AI systems. It illustrates how auditors do not passively adopt technology but actively engage with and reshape it, thus coconstructing new auditing realities. This socio-technical evolution challenges traditional notions of audit independence, ethical responsibility, and trust. Furthermore, the study reveals that the successful integration of AI into auditing requires more than technological adoption. It demands a cultural and structural shift within organizations-encompassing ethical considerations, regulatory adjustments, and redefined professional values. The findings suggest that AI, while powerful, must be implemented thoughtfully to preserve the integrity and public trust central to the auditing profession.

A Study of Workplace Ethics and Its Impact on Audit Quality

EUROPEAN ECONOMICS LETTER, 2025

Workplace ethics play a crucial role in shaping organizational culture and influencing key outcom... more Workplace ethics play a crucial role in shaping organizational culture and influencing key outcomes such as audit quality. This study investigates the relationship between workplace ethics and audit quality using a survey-based quantitative approach. Responses were collected from 50 accounting professionals using a structured questionnaire measuring ethical perceptions and audit-related performance indicators. The findings reveal a strong, statistically significant positive correlation between perceived workplace ethics and audit quality, which was not statistically significant. These results suggest that while ethics may influence audit quality, other contextual or structural variables could also play an important role. The study discusses implications for organizational leadership, audit practices, and policy development aimed at improving audit reliability through ethical reinforcement.

The Transformative Impact of Artificial Intelligence on Accounting and Commerce: Opportunities, Challenges, and Future Prospects

Journal of Informatics Education and Research, 2025

The integration of Artificial Intelligence (AI) in accounting and commerce is transforming tradit... more The integration of Artificial Intelligence (AI) in accounting and commerce is transforming traditional processes by enabling real-time analytics and data-driven decision-making. Techniques like machine learning, natural language processing, and robotic process automation are employed across a range of tasks, including data entry, financial reporting, fraud detection, and customer service. These technological advancements significantly improve operational efficiency and cost-effectiveness. However, they also raise important concerns regarding ethics, data privacy, workforce displacement, and regulatory compliance. This study critically examines the multifaceted impact of AI on accounting and commerce by evaluating the associated opportunities, challenges, and emerging trends. Drawing upon interdisciplinary literature and current organizational practices, the study offers valuable insights for scholars, business leaders, and policymakers navigating this evolving landscape.

MASTERING BITCOINS OVER NEOCLASSICAL WAYS OF INVESTING: A NEW AGE ASSET CLASS

International Journal of Management, Public Policy and Research, 2025

Cryptocurrencies are a new era investment as against investments in Neo Classical assets that the... more Cryptocurrencies are a new era investment as against investments in Neo Classical assets that the World has evidenced since 2009. India is in its infancy stage for cryptocurrencies since Hon'ble Supreme Court instructed the Reserve Bank of India to quash its 2018 circular that banned the customers who dealt in cryptocurrencies, to lift the ban on immediate basis in March 2021. Bitcoins, being the first ever virtual tremor that the global economy had ever evidenced since the inception of monetary exchanges, is only a symbolic representation of the existing 12000 varied crypto-currencies in 2021-a severe increase from just a handful of crypto coins in 2013 (Natalie zhang, Mac Kenzie Sigalos:2021). This research paper is an attempt to study how cryptocurrencies and block chain technology works, and the extent to which the New Age Asset Class investment can attract young investors over the Neo-classical ways of Investments. This paper thus is an attempt to explore the fundamental principles behind cryptocurrencies and blockchain technology and to evaluate how these innovations are reshaping financial investment landscapes. The study further analyzes the extent to which these new-age assets attract younger investors compared to traditional neo-classical investment vehicles such as stocks, bonds, and real estate. Through technological, psychological, and economic lenses, this research highlights the appeal, risks, and implications of adopting cryptocurrencies as a mainstream investment strategy.

+CA+DR+MALA+DANI+-+TRANSFORMATIVE+IMPACT+OF+AI+JIER+Formated

The integration of Artificial Intelligence (AI) in accounting and commerce is transforming tradit... more The integration of Artificial Intelligence (AI) in accounting and commerce is transforming traditional processes by enabling real-time analytics and data-driven decision-making. Techniques like machine learning, natural language processing, and robotic process automation are employed across a range of tasks, including data entry, financial reporting, fraud detection, and customer service. These technological advancements significantly improve operational efficiency and cost-effectiveness. However, they also raise important concerns regarding ethics, data privacy, workforce displacement, and regulatory compliance. This study critically examines the multifaceted impact of AI on accounting and commerce by evaluating the associated opportunities, challenges, and emerging trends. Drawing upon interdisciplinary literature and current organizational practices, the study offers valuable insights for scholars, business leaders, and policymakers navigating this evolving landscape.

Relationship between Macro Economic Variables with Stock Market in India

Sorath E Paper, 2019

The stock market is considered to be a major determinant in the growth of any country.The purpose... more The stock market is considered to be a major determinant in the growth of any country.The purpose of the study is to investigate the relationship between selected macroeconomic indicator and stock market in India. In the present study researcher examines the FII, GDP, M3 and WPI as indicator of inflation. All this macro economic indicator are considered as independent variable where as stock market is considered to be dependent variable. Statistical tools of correlation, Multiple regression is applied to check the relationship . unit root test and Granger Causality test applied to know the cause and effect relationship among the variables. The study has cover the time periods from Q1 2006 to Q1 2016. The results conclude that all the variables has relation with stock market but GDP is proven to be significant among all.