American Scholars Press

Dr. Michael Williams
Editor-in-Chief
Thomas Edison State University, NJ USA

Dr. Linda Sun
Managing Editor
Kennesaw State University, GA, USA

Dr. Ying Wang, DBA, CPA is a professor of accounting at Montana State University-Billings in Billings, Montana. She has done extensive research in the financing accounting area. Her major research interest is financial accounting and reporting. E-mail: ywang@msubillings.edu

Debra M. Schoenfeld, BBA, MBA, CPA, JD, LLM is a professor of tax and business law at Montana State University-Billings in Billings, Montana. Background includes experience in public accounting and working for one of the top fortune companies. Professor for the last 10 years. Major research in the area of taxation and accounting.  E-mail: debra.schoenfeld@msubillings.edu

This study analyzes government earnings discretion using data from 2014 to 2022. Findings indicate that discretionary accruals by the government tend to persist over time. It was observed that higher leverage contributes to increased discretionary accruals. The study reveals that both the governor's salary and gender influence these accruals. Additionally, the legislature's salary also plays a significant role. Furthermore, the study offers a valuable summary of the financial situation in each state. This research offers insight into how local government finances can influence investment decisions and strategies.

discretional accrual, government, investment

Ms. Seema Rani is Ph.D. research scholar at Department of Commerce, Kurukshetra University, Kurukshetra. She has qualified UGC NET-JRF. She has presented papers at various national and international conferences. Her area of specialization for Ph.D. is human resource management and organizational behavior. Her areas of research interest are psychological contracts, multigenerational workforce, digitalization and sustainability. She is well versed with basic and advanced data analysis methods using software tools such as IBM SPSS and Smart PLS.

Dr. Ajay Suneja is currently working as a professor, at the Department of Commerce, Kurukshetra University, Kurukshetra. He has 28 years of experience teaching post-graduate classes. He has supervised 10 Ph.D. and more than 30 M.Phil. He has got more than 25 research papers published in reputed journals. His areas of specialization are human resource management, services marketing and retailing.

Generation Z (Gen Z) has unique personalities and values influenced by the digital age. This generation expects that the employers should adopt their ways of working in order to attract engagement and retain them. The purpose of this study is to comprehend their expectations and perspectives about digital transformations in the workplace with a focus on employee engagement, work-life balance, and training & development. As Gen Z possesses a special consciousness towards the environment, this study also examines how technology can impact sustainability. The study conducted a survey using a close-ended questionnaire. Data is collected from IT sector employees who belong to Gen Z using purposive sampling. Structural equation modelling is applied using Smart PLS 4 software on a sample of 256 respondents. Findings showed that Gen Z has high expectations about workplace digitalization and its impact on sustainability. Additionally, it is found that there are significant and positive impacts of digitalization of employee engagement, work-life balance, and training & development on sustainability. The study offers great insights into designing workforce strategies by incorporating a unique viewpoint of Gen Z on technological improvements to support sustainability in the workplace along with its economic implications. The study attempts to bring together technology and sustainability in one frame which are the most discussed issues in today’s business environment and found that both are positively related.

generation Z, digitalization, sustainability, workplace expectations

Ms. Yauhenia McDaniel is a certified trainer of coaching with the International Coaches Union (ICU) and integrates well-being and life-coaching techniques into her university teaching practice. She promotes a holistic approach to foreign language education, fostering personal growth and resilience among her students. A PhD candidate in Literary Studies at the University of Warsaw, Yauhenia explores how literature can enhance self-cognition, develop leadership skills, and inspire readers to shape their desired realities. Her project, The Corporeal Language of Hope in Contemporary Feminist Dystopias, bridges her interests in literature and cognitive linguistics.

Dr. Garry McDaniel, Ed.D. is a member of the executive board of the International Coaches Union, and mentor with Thomas Edison State University in Trenton, New Jersey. He received his doctorate in Human Resource Leadership at the University of Texas and has served as a faculty member and university administrator over the past 15 years. His experience includes over 25 years leading state and federal programs and the Global Leadership & Succession Planning efforts a global semiconductor manufacturer. He has authored a number of articles and several books- Managing the business: How successful managers align management systems with business strategy (1999); Conflict to Cooperation: A process for mediating group differences (2005); A Dog’s Guide to Happiness: Seven secrets for a better life from man’s best friend (2017); High-Performance Coaching (2017); Team Building Activities for Coaches (2019) and, Conflict Management in Healthcare: Creating A Culture of Cooperation (Jan, 2021); The Leadership Transformation Workbook (2024) and Pawsitive Wisdom: Canine Insights for a Happy Life (2024).

This article demonstrates how coaching aligns with the needs of language students and how coaching can be integrated into the teaching process across five distinct levels: course content, pedagogical tools, forms of teaching and classroom organization, in-classroom communication style, building a positive learning environment and feedback. It also summarizes the coaching elements in language teaching to present a comprehensive guide for educators. Preliminary research findings show how coaching tools and techniques not only enhance students’ language acquisition but fosters students’ ownership of the learning process and enhances classroom engagement.

language coaching, well-being coaching, life-coaching

Dr. Carl Lindsay Jackson, DBA, MBA, MA, PMP, is an Adjunct Instructor at multiple universities including Suffolk County Community and Post University. He developed the Project Management curriculum at Albertus Magnus College and brings over 35 years of executive-level project experience in public transportation into his teaching. Dr. Jackson is the principal consultant at Projects, Support, and Facilitation Services, LLC. He holds a DBA from Thomas Edison State University and certifications as a Project Management Professional (PMP) and Lean Six Sigma Green Belt (LSSGBC). His research focuses on business, leadership, marketing, HR, project management, and transportation.

Dr. Tami Moser Ph.D., DBH is a Chair of the Department of Pharmaceutical Sciences and Associate Professor of Pharmacy Administration at Southwestern Oklahoma State University in Weatherford Oklahoma. She is also the creator and coordinator of the Center of Excellence in Pharmacy Leadership, Innovation, and Quality Outcomes for the College of Pharmacy. In addition, she has served as a consultant in Higher Education and in the healthcare industry. Dr. Moser holds multiple graduate degrees including: Ph.D. in Organization and Management with a specialization in Human Resource Management from Capella University, a Doctorate in Behavioral Health (DBH) with a specialization in the development and management of integrated health care teams focused on quality outcomes from Arizona State University College of Health Solutions, and Master in Public Administration with a specialization in Management from the University of Oklahoma.

This study explores perceptions of project phases and ranks their importance during projects and that phase emphasis factors differently during public transportation projects than other industries. Although substantial funding is available for infrastructure improvements, public transportation agencies cannot deliver projects on time and within budget. This study reviews the literature on performance issues and uses project management and PESTLE analysis, applying thematic coding to gain insights from participants' experiences. The study finds project managers emphasize economic, technological, and political factors as central themes, while environmental, legal, and sociological factors are emphasized as minor themes. Iteratively managing these minor themes throughout the project life cycle improves performance and mitigates risks.

project management, phases, life cycle, PESTLE, PMBOK, public transportation

Dr. Anthony N. Martinez earned his Doctoral in Business Administration from Thomas Edison State University in 2024. He received his bachelor's degree in Nuclear Engineering Technology from Thomas Edison State University in 2010 and his Master's degree in Business Administration from Cameron University. His focus of research is on organizational culture and leadership. His current employment is director of operations and site leader at a manufacturing facility. He has led several manufacturing sites while implementing organizational cultural improvement initiatives. His areas of expertise include Lean Principles, Reliability Engineering, and Operational Manufacturing Excellence practices.

Dr. Tami Moser Ph.D., DBH is a Chair of the Department of Pharmaceutical Sciences and Associate Professor of Pharmacy Administration at Southwestern Oklahoma State University in Weatherford Oklahoma. She is also the creator and coordinator of the Center of Excellence in Pharmacy Leadership, Innovation, and Quality Outcomes for the College of Pharmacy. In addition, she has served as a consultant in Higher Education and in the healthcare industry. Dr. Moser holds multiple graduate degrees including: Ph.D. in Organization and Management with a specialization in Human Resource Management from Capella University, a Doctorate in Behavioral Health (DBH) with a specialization in the development and management of integrated health care teams focused on quality outcomes from Arizona State University College of Health Solutions, and Master in Public Administration with a specialization in Management from the University of Oklahoma.

Operational leaders that understand their organizational culture can drive improvement initiatives that foster better operational efficiencies, improved financial performance, and increase employee morale. There is limited research on organizational culture analysis in the automotive paint and body repair industry that shows how an organization’s culture can have both positive and negative effects on the organization. The purpose of this qualitative study is to show how operational leaders in the automotive paint and body repair industry can use the typology approach of the Organizational Culture Profile (OCP) to evaluate their organizational culture and the effects it has on operations. A semi-structured interview process was completed by operational leaders of an organization in the automotive paint and body repair industry to show the current state of the organizational culture, how it affected operations, and how leaders should re-prioritize key dimensions of their culture that would aid in improvement initiatives. Results of the interview lead to selective themes and sub-themes using a qualitative coding process from data generated from the interviews. These themes and sub-themes show how the organization’s current culture is not only aiding in operational efficiency improvements but also hindering performance in other areas of operations.

organizational culture, operational leadership’s perspective, OCP, automotive industry

Ms. Seema Kaushik Classes is a Ph.D. research scholar in the Department of Commerce, Maharashi Dayanand University, Rohtak, Haryana (India). She has done extensive research in the financing accounting area. Her major research interests are financial accounting and marketing. E-mail: seema.kaushil.15sk@gmail.com 

Dr. Dalbir Singh is an associate professor and head, Department of Commerce, Gaur Brahman Degree College, Rohtak, Haryana (India). He has done extensive research in the financing accounting area. His major research interests are financial accounting and marketing. E-mail: kaushikdalbir@yahoo.com 

The Stand-Up India scheme is indeed one of India’s flagship programs. It is a key initiative under the government's broader agenda to promote financial inclusion, entrepreneurship, and job creation, particularly among women and marginalized communities. Accordingly, this study explores the interconnection between credit finance, employability, and women’s empowerment. A structured questionnaire designed to capture the study's features was distributed to female respondents from the six administrative regions of Haryana to gather their responses. The study includes 420 responses collected between January 2024 and March 2024. Logit and ologit regression models were used to evaluate how strongly the chosen variables are related to women's employment. Concomitantly, the Wilcoxon signed-rank test was applied to compare pre- and post-loan stages. The findings clearly show that job creation and women’s empowerment are positively correlated with Stand-Up India credit loans.

stand up India scheme, employability, women empowerment, credit loan

Dr. Shikha Sharma is a presently working as an Associate Professor at Maharaja Agrasen Institute of Management Studies, Guru Gobind Singh Indraprastha University, India and is a highly regarded expert in public health, organizational development and leadership. With over 17 years of experience in industry and academia, she has been guiding teams toward high performance.  Dr. Shikha has been awarded her doctorate from Aligarh Muslim University in the field of Organizational Behavior. Her publications span multiple disciplines, including public health, behavioral studies, education, Nursing studies and psychology underscoring my commitment to advancing knowledge through cross-domain collaboration.

This paper examines the multifaceted challenges and difficulties that the world's public health institutions are facing in the wake of the COVID-19 epidemic, particularly in the Global South. The pandemic exacerbated existing socio-economic disparities, hindering access to essential resources like clean water and healthcare. Underfunded healthcare infrastructure was strained, necessitating significant investments for future resilience. Vaccine access remained unequal, with high-income nations monopolizing supplies, hindering vaccination efforts in the Global South. Mental health issues escalated due to heightened stress and limited treatment options. The paper underscores the imperative of addressing these challenges through comprehensive strategies, including bridging socio-economic gaps, strengthening healthcare infrastructure, ensuring vaccine equity, destigmatizing mental health treatment, and building resilient health systems. International cooperation is essential for mitigating long-term consequences and getting ready for future health emergencies. Implications of the study on developing a comprehensive "Global Public Health Resilience Framework" extend to informing policy, promoting collaboration, guiding resource allocation, fostering adaptability, prioritizing equity, facilitating global coordination, ensuring evaluation and monitoring, and promoting capacity building. By addressing these key areas, policymakers can work towards constructing robust health systems that can successfully address present and upcoming obstacles.

post-covid 19, pandemic, public health, resilient health system, global south, health challenges, vaccine equity, healthcare infrastructure, mental health, socio-economic disparity

P. Sai Ambica is an Assistant Professor in Department of Commerce, R.B.V.R.R. Women’s College, Narayanaguda Hyderabad and a doctoral student in Commerce - Marketing specialization at Mahatma Gandhi University Nalgonda, India. Her areas of specialization include Finance, Accountancy, Taxation and Marketing. E-mail: saiambica84@gmail.com

Professor Ravi Akula is a Professor and Head at Department of Commerce, Mahatma Gandhi University, Nalgonda, India. He has done extensive research in the area of Marketing Management. He is a prolific writer, Editor and motivational trainer. E-mail: akularavi26@gmail.com

The purpose of the study is to examine how social media is a fine tool for shaping emotional ties between Indian consumers and brands as well as how such interfaces can influence broader worldwide brand strategies and international management practices. The findings revealed that among the socio demographics, the low- and middle-income group of motivated young, educated females exhibited the highest emotional brand attachment, with Instagram and TikTok snuggling up as the most engaging platforms. However, this study implied that the feelings of the customers are secondary to purchase decisions, which, in most cases, are driven by product quality and favorable reviews. The study brings to light the necessity for brands to leverage social media for the implementation of strategies that go beyond interactions and complete relationship-building; hence the contributions for such important brands that are driving their incredible customer loyalty and market successes in the international and domestic market.

emotional connection, social media, influence, engagement, brands

Ms. K. Sindhuri is an Assistant Professor and Vice Principal at R.B.V.R.R. Women’s College, Hyderabad, India. She is dedicated to fostering quality education and research in the areas related to commerce, management and sustainable development. Her major research interest is Sustainable business practices, Marketing and Financial Management. E-mail: kovelasindhuri@gmail.com

Ms. K. Swathi is an Assistant Professor at R.B.V.R.R. Women’s College, Hyderabad, India with a strong background in accounting, marketing and Finance. She is currently working actively engaged in experiential learning and problem-solving research. E-mail: akshithag4@gmail.com

Dr. M.V. Shruthi is currently working at Department of PG in Commerce, Haranahalli Ramaswamy Institute of Higher Education, Hassan, Karnataka, India. She is a very enthusiastic and committed researcher with expertise in Marketing, Finance and Sustainable practices in Businesses. E-mail: shruthiaralikatte@gmail.com

Consumer behavior and corporate strategy are heavily influenced, in various parts of the world, by sustainable practices. Industries are embracing green initiatives per the increasing consumer demand for green products, mainly within durable goods. Consumer awareness of sustainability is, however, rather variable, with purchasing decisions chiefly resulting from perceptions of assessed usefulness, ease of use, and associated risks. This study is an empirical exploration of consumer attitude towards green consumer durables in Karnataka, India, and aims to underline some of the driving forces or impediments for adoption. The modified Technology Acceptance Model (TAM) is adopted here to analyze how perceived usefulness, ease of use, and risk ultimately impact the attitudes toward green durables and actual purchasing behavior. Findings reveal that while consumers agree on the perceived usefulness of such green products, accessibility, cost and performance considerations prevent the critical mass. The implications are strategic in nature for multinational companies, policymakers, and sustainability-oriented enterprises looking to develop green product markets. The study will contribute to international management by emphasizing consumer perception in sustainable product adoption and providing guidance to corporations coping with green consumerism at the international level.

green durables, sustainability, TAM, management strategies and consumers perception

Dr. Michael Williams
Editor-in-Chief
Dean, School of Business and Management,
Thomas Edison State University, NJ USA

Dr. Linda Sun
Managing Editor
American scholars press
Kennesaw State University (Part-time Faculty)

Anuj Kumar 
Guest Editor
Bushford Business School, Switzerland
profanuj15@gmail.com

Mr. Amlan Baruah is a Ph.D. research scholar in the Department of Business Administration, Gauhati University, Guwahati, India. His research area lies in the field of Finance, Econometrics and Artificial Intelligence. He has presented papers in various national and international conferences in India and aboard. 

Dr. Banajit Changkakati is presently working as an Associate Professor, Department of Business Administration, Gauhati University. He has over thirteen years of teaching and research experience. His area of research is Quantitative Social Research, Mathematical Economics and Business management topics. He has more than fifteen research publications in Scopus Indexed & other reputed international & national journals of Türkiye, Bangladesh and India. He has participated in six National and International Conferences.

This study investigates the efficacy of logistic regression in conjunction with rule-based algorithms for optimizing stock price prediction by leveraging technical indicators. The methodology entails the application of logistic regression to predict price movement directions and the implementation of a rule-based algorithm to generate buying and selling signals for the ‘ITC’ share of National Stock Exchange of India. Analysis of both in-sample and out-sample data reveals a considerable accuracy of 71.4% and 71.2%, respectively, in forecasting price direction. Notably, the rule-based algorithm outperforms the conventional Buy and Hold Model, yielding a superior return. In summary, our research demonstrates a strategy return of 26.65% over a decade between 2013 and 2022 for 'ITC' shares compared to the buy-and-hold strategy. The robustness of the model is rigorously validated, indicating its congruence with observed data and underscoring the potential of predictive analytics in financial markets. This research contributes to the present literature on predictive modeling in finance and offers practical insights for investors looking to refine their trading strategies.

logistic regression, rule-based algorithms, stock price prediction, technical indicators, financial markets, predictive analytics, trading strategies

Ms. Neha Garg is presently teaching research and finance at BPIT, New Delhi, India. Also, pursuing Ph.D. from Bharati Vidyapeeth (Deemed University) Pune, India. She has completed a B. Com (H.) from Ramjas College, Delhi University and an MBA from IBS, Hyderabad. She has rich banking industry experience of almost 12 years. She has a keen interest in emerging technologies, mainly AI and blockchain in the banking field. She has also written research papers and book chapters which are published in peer-reviewed, UGC care journals, Scopus indexed journals and other journals / books of high repute.

Dr. Neetu Jain is working as an Assistant Professor (Economics) at Bharati Vidyapeeth Institute of management and research. Dr. Jain has done her master’s in economics from Jamia Millia Islamia. She has been awarded her Doctorate in Economics. Dr Jain has more than 15 research papers to her credit which are published in reputed national and international journals including peer reviewed, UGC Care, SCI and Scopus. She has more than 20 years of rich experience in teaching and research.

The main objective of this research paper is to critically evaluate the effects of various AI applications on key financial metrics within banks. Additionally, the study compares the technological adoption of private sector banks with that of public sector banks, focusing on the period from the financial year 2012-2013 to 2021-2022. The analysis includes a detailed examination of the five years preceding (FY 2013-2017) and the five years following (FY 2018-2022) the integration of AI and other emerging technologies in banking operations. The financial robustness of the banks is assessed through five key indicators: profits/revenue, cost and efficiency, asset quality, and business size. A decade-long ratio analysis was performed, and the impact of AI on bank performance was statistically measured using paired t-tests conducted in SPSS and Excel.
The hypothesis testing using paired t-tests revealed that AI applications have significantly influenced HDFC Bank's asset quality, profits/revenue, cost and efficiency, and overall business performance. As a result, in case of HDFC Bank, null hypothesis is rejected. In contrast, for SBI, only the cost and efficiency parameters showed significant improvement. The study concludes that technological advancements have enhanced the growth of banks, which is likely to contribute to overall economic growth.

financial parameters, ratio analysis, artificial intelligence, emerging technologies

Professor Arshiya Khanum, MBA, M.com (Ph.D.) is Assistant professor in commerce at Sindhi College Bangalore and Research scholar of Periyar University Tamil Nadu. I have 12 years of teaching Experience. I have done extensive research in Marketing, Finance and Human Resource Management. I have contributed to various Journals and presentations at Academic conferences also focusing on guiding students and contributing to academic committees. As a professional my focus is often a balance between teaching, Research and contribution to Academic community.

Dr. C. Gomathi, M.com, M., phil., PGDCA., Ph.D. is Associate Professor, Head of the Department of Commerce cum Research head  at Vindya Mandir Arts Commerce and Science college (Autonomous) Periyar university .I have 24 years of teaching experience. My professional focus revolves around advancing knowledge through teaching and conducting research in different areas. I have also mentored students, contributed to academic publications, and engaged in curriculum development.

The mutual fund industry in India is experiencing rapid expansion and is considered one of the fastest-growing sectors within the nation's economy, with significant prospects for sustained long-term development. Over the past decade, mutual funds—including systematic investment plans (SIPs), equity funds, debt funds, and hybrid instruments—have greatly contributed to economic growth in both the corporate sector and among individuals. This study focuses on SIPs, which have emerged as a viable investment strategy for many investors seeking substantial returns while mitigating risk through incremental investments. SIPs facilitate ease, availability, and affordability in saving and investing. They offer several advantages, such as professional management, diversification, liquidity, affordability, convenience, and ease of record-keeping. Additionally, SIPs are subject to stringent government regulation, ensuring complete transparency.

The current study examines various investment-related variables and factors that investors consider when selecting a SIP. Its objective is to assess the level of awareness of SIPs among information technology (IT) employees and investigate the influence of demographic variables on their participation in these investment plans. The study uses primary data from a sample of 112 IT employees in Bangalore, analyzed using SPSS version 25. Findings indicate that while IT employees are aware of SIPs, their understanding of the structural and operational aspects is limited. Factors such as age, income level, and educational attainment significantly influence the decision to invest in SIPs. Furthermore, the level of awareness regarding SIPs has a substantial impact on investment decision-making. There is a clear need to enhance awareness and improve the dissemination of information about SIPs and their potential advantages.

awareness, systematic investment plans (SIP), information technology (IT) employees, investment decision

N Lochumi Lotha is a Research Scholar in the Department of Commerce at Nagaland University, Kohima Campus, Meriema. With an M. Com in Accounting and a B. Com specialization in Management, she has qualified NET in Commerce and is a member of NEICMA. Her research investigates the impact of promotional agencies on the development of MSMEs in Nagaland. She has presented her findings at prominent seminars, including those at B.H. College, Royal Global University, and Manipur University, addressing MSME growth, challenges, and their role in sustainable economic development. Her work contributes valuable insights into the field of commerce and economic development.

Dr. Ratan Kaurinta holds a Master of Commence and Ph.D. in Commerce from Nagaland University and is currently an Associate Professor in the Department of Commerce, Nagaland University, Kohima Campus, Meriema. He has contributed to several peer-reviewed publications, including journal articles, book chapters, and conference papers. His research has been featured in prominent journals such as the European Journal of Business and Management Research, Economic Affairs, and the International Journal of Indian Culture and Business Management. With two decades of experience in teaching, training, research, and consultancy, his primary areas of interest encompass Entrepreneurship Development, Human Resource Management, Accounting Information, and E-Commerce.

Micro, Small, and Medium Enterprises (MSMEs) play a pivotal role in the socio-economic landscape of Nagaland, contributing significantly to employment generation, income generation, and overall economic growth. This abstract provides a succinct overview of the MSME sector in Nagaland, highlighting its characteristics, challenges, and prospects. Nagaland, nestled in northeastern India, boasts a diverse MSME ecosystem comprising various sectors such as handicrafts, handlooms, tourism, agriculture, and horticulture. These enterprises, often characterized by their small scale of operation and localized nature, form the backbone of the state's economy, particularly in rural areas, where they contribute to livelihood sustenance and poverty alleviation. Despite their importance, Nagaland's MSMEs encounter numerous challenges, including inadequate access to finance, lack of modern technology and infrastructure, limited market linkages, regulatory hurdles, and skilled labor shortages. However, amidst these challenges lie significant opportunities.

The rich cultural heritage of Nagaland provides a unique selling proposition for its handicrafts and handloom products, attracting tourists and enthusiasts alike. The state government, various developmental agencies, and financial institutions have also initiated schemes and programs to promote MSME development, providing financial assistance, skill development training, and market linkages. The state and central governments have implemented supportive measures to bolster the MSME ecosystem. Financial aid initiatives like the Prime Minister's Employment Generation Program (PMEGP) aim to empower aspiring entrepreneurs, while skill development schemes seek to enhance the workforce's capabilities. Furthermore, infrastructure development projects and initiatives facilitating market linkages are underway to alleviate logistical constraints and broaden market access for MSME products. Thus, this paper provides a comprehensive overview of the MSME sector in Nagaland, examining its role, growth, challenges, and prospects.

Nagaland, MSMEs, challenges, opportunities, finance, infrastructure, regulatory hurdles

Ms. Preeti Gill is a dedicated research scholar in the Department of Commerce, Kurukshetra University Kurukshetra. She has presented her work at both national and international seminars, demonstrating her expertise in her field. Her research focuses on significant topics such as women's financial decision-making, reflecting a commitment to advancing understanding in commerce. Preeti has qualified the National Eligibility Test (NET) four times and holds the prestigious Senior Research Fellowship (SRF), further solidifying her academic credentials. Her contributions to scholarly discussions continue to grow, making her a promising figure in the field of commerce and finance.

Dr. Subhash Chand is a distinguished professor in the Department of Commerce at Kurukshetra University, Kurukshetra. He holds an M.Com. and Ph.D. and specializes in research areas such as Accounting & Finance, Taxation, Banking and Taxation, as well as WTO and Agricultural Marketing. Prof. Chand has published numerous papers in reputed journals, including those indexed in Scopus and UGC Care. His contributions have also been showcased at various national and international seminars, reflecting his academic excellence and dedication to advancing knowledge in commerce and finance.

To comprehend the influence of FinTech on “financial inclusion” and sustainable development, this research looks into the determinants that affect working women in Haryana, India, when they adopt the technology. The study uses a broader version of the UTAUT2 paradigm to examine the association between “Behavioral Intention toward FinTech Adoption (BIFA)” and “Performance Expectancy (PE)”, “Effort Expectancy (EE)”, “Social Influence (SI)”, and “Facilitating Conditions (FC)”. Furthermore, the research investigates how BIFA mediates the connection between Financial Inclusion through Actual Usage (FIAU) and its subsequent effect on Sustainable Development (SD). The research employed convenience sampling, gathering data from 507 working women. A standardized questionnaire was used to collect responses, and for data analysis PLS-SEM was used. The results show that PE, EE, SI, and FC have a notable impact on BIFA, which in turn positively impacts FIAU. Furthermore, FIAU was observed to significantly contribute to SD, stressing the role that fintech plays in reaching SDGs.

This study underscores the significance of comprehending the elements that influence FinTech adoption among working women, offering crucial insights for decision-makers, financial organizations, and tech innovators. By identifying and overcoming obstacles and enhancing enabling factors, tailored strategies can be crafted to economically empower women and advance gender equality. The research also addresses key gaps in existing literature by extending the UTAUT2 framework and elucidating the intricate relationships among these variables. The results support the creation of FinTech system specifically designed to meet the needs of working women, thereby promoting greater financial inclusion and contributing to socio-economic progress and sustainability.

sustainable development, fintech, financial inclusion, UTAUT2, behavioral intention

Ms. Balquees Muneer, M. Com, PGDBA is an insurance administrator in Global Financial Services, Auckland, New Zealand. She has 11.5 years’ experience as Assistant Professor for Commerce in Mount Carmel College, Autonomous during which time papers were submitted in the field of Finance and Management. Currently she has more than 3 years in the insurance industry in New Zealand which includes Pet insurance, travel insurance and life insurance.

Ms. Rajani Mariam K Korah is an Assistant professor at Mount Carmel College in Bengaluru. She has a M.Com. and a M.Phil. and has worked in various community service activities including leading the institutional social responsibility cell as a welfare officer, an IQAC member, and currently as an International Programs Coordinator. She has attended and organized several conferences, and this topic for the research paper has piqued my attention. Currently coordinating the International Programs at Mount Carmel College.

Dr. Rajani H Pillai, M.COM, PGDHRM, M. PHIL, MBA, (Ph. D) is an Associate Professor in School of Commerce and Program Coordinator for B. Com Strategic Finance at Mount Carmel College, Autonomous, Bengaluru. She has 16 years of teaching experience. She has done extensive research in HR, Marketing, Entrepreneurship and Banking. She has authored textbooks on HRM, HRD, Management and Behavior Process and Entrepreneurship. 

Dr. Roopa Adarsh is an accomplished Associate Professor in the Department of Economics at Mount Carmel College, Bangalore. With over 13 years of experience teaching undergraduate students and more than 7 years teaching postgraduates. Dr Adarsh is a prolific researcher, with her work published in both national and international publications, including renowned platforms like Springer. Her editorial role as an Associate Editor for published books underscores her commitment to advancing knowledge in her field. 

Mr. Animesh Saha is currently a Ph.D. Research Scholar in the Department of Commerce, Assam University, Silchar-788011, Assam. His area of interest includes financial inclusion, sustainable developments, Entrepreneurship, financial management and modern accounting.

Online shopping and social networking have seen meteoric rises in popularity in the last several years. The importance of these digital marketing tools in facilitating human engagement has been widely acknowledged. Social media and online marketplaces like Flipkart, Amazon, Facebook, Instagram, and LinkedIn are becoming more commonplace. Changes in consumer behavior are being driven by shifting consumer sentiments. People of all ages are shifting their views on a wide range of products and services. Customers' engagement with e-commerce, social media, and other forms of online networking has skyrocketed as a result. Individuals are increasingly moving away from conventional buying habits.

It is possible to influence online consumers' attitudes and views by advertising products and services on social networking sites. To better understand descriptive research, consider the following example. Thus, the questionnaire was built by adapting questions from previous studies and using a Likert scale format. One was to indicate significant disagreement and five was to indicate strong agreement on the scale. In order to determine if the surveys' scales were valid and reliable, criterion validity was used. Using a convenience sample technique, we gathered data from 290 smartphone users based in Bangalore city. To investigate the connection between online shopping, social media advertising, and customer spending habits, the research team used the AMOS program in conjunction with a structural equation model.

The way companies market their products and services through social networking sites and e-commerce platforms may affect how online customers feel and think. Contemporary marketers must consider e-retailing and social media's role as a marketing tool, the influence they have on online customer behavior, and how they are used in the selection process. According to the results of this study, e-commerce and social media marketing factors significantly influenced online shoppers' choices, especially those who purchased smartphones.

e-retailing, social media marketing, online consumer buying behavior, smart phones