NOVEMBER-2025

November 2025 Volume 41 Issue 11

1. ASSESSING HYBRID WORKPLACE FACTORS AND EMPLOYEE RETENTION RELATIONSHIPS: EVIDENCE FROM IT COMPANIES

Authors: CH. RADHIKA¹ and Dr. KALPANA KONERU²

Abstract

The research tries to understand the influence of hybrid workplace environments in the employee retention of IT leading firms such as Amazon, Google, Microsoft, TCS and Capgemini. It investigates factors like supervisor support, organizational support, rewards, training, and job aids as a potential contributor towards high employee commitment levels and their retention in the current firm. The survey collected employee information from 1,851 responses to an employee engagement questionnaire, which employed five-point Likert scale responses. It was then confirmed through CFA and SEM for testing and verification of the results. The test showed that the hybrid workplace factors are significantly associated with employee commitment and retention; training, supervisor support, and organizational support were the significant contributor with a positive influence. The findings can be used by the firms to design hybrid systems inclusive of high engagement and low turnover rates.

Keywords: IT Firms, SEM, CFA, Employee Commitment, and Retention, Hybrid Workplace.

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2. DECONSTRUCTING NATIONAL MEMORY: POSTCOLONIAL HYBRIDITY, PARTITION TRAUMA, AND THE POLITICS OF HISTORICAL REPRESENTATION IN SHASHI THAROOR’S THE GREAT INDIAN NOVEL

Authors: Dr. DIKSHA SHARMA

Abstract

The Great Indian Novel, Shashi Tharoor’s first fictional endeavour deserves to be termed as an ‘eminently readable’ classic, powerfully and wisely narrating a human history with extraordinary profundities. Imbibing an opulence of Tharoor’s innovations and ingenuity, the novel is a fascinating blend of the ancient and recent pasts of the Indian sub-continent; a powerful and a vivid exemplification of its political exigencies during British imperialism in the country; its ruthless amputation just before its liberation – the partition; followed by an elucidation of the circumstances encumbering its polity after the end of the colonial era. In other words thoroughly enmeshed by the diversity and the plurality evidenced in India’s rich cultural heritage, (Khilnani 153) her history and her people Tharoor endeavours to portray the sub – continent’s gradual evolution from the last few decades of its post – colonial predicament in this novel.

Keywords: Partition, Mahabharat, Postcolonial, Hybridity, Divide et Empera.

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3. IMPLEMENTING GREEN HRM IN THE INDIAN OIL AND GAS SECTOR: A QUALITATIVE ANALYSIS

Authors: SWATI TIWARI¹ and PRAKASH CHANDRA BAHUGUNA²*

Abstract

This study explores the Green Human Resource Management (Green HRM) practices followed within the Indian oil and gas sector and the process of implementation of these practices. Using a qualitative case study approach, interviews were conducted with 11 experienced HR professionals across three oil and gas companies. Data analysis utilized thematic coding with Atlas-ti software, to reveal key themes around the Green HRM practices, individual roles and systematic processes that drive Green HRM implementation, such as top management commitment, cross-functional collaboration, and green-focused incentive systems. Findings highlight the complex interplay between organizational culture, leadership, and structured HR policies in fostering sustainability. This study contributes to the in the understanding of Green HRM implementation in India's energy sector, offering a detailed framework to guide practitioners and policymakers in integrating environmentally sustainable HR practices effectively in their core business operations.

Keywords: Green HRM, Green HRM Practices, Oil and Gas, Qualitative Study.

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4. A TCCM INTEGRATED CONCEPTUAL FRAMEWORK FOR THE TRANSITION TO MANDATORY SUSTAINABILITY REPORTING UNDER IFRS S1 AND S2

Authors: NEHA VERMA¹ and MONIKA AGGARWAL²

Abstract

Purpose – IFRS S1 and S2 delineate a new era of global sustainability reporting; however, a comprehensive body of literature remains absent. This study aims to address this gap by synthesizing fragmented pre-ISSB evidence to develop a predictive conceptual framework that guides the transition from voluntary to mandatory disclosure. Design/methodology/approach - A systematic literature review was conducted in accordance with the PRISMA protocol. The TCCM framework was utilised to organise the analysis, thereby ensuring methodological rigor and enabling the integration of theoretical, contextual, and methodological insights. Findings- The review uncovers conceptual and empirical patterns from previous studies and shows how they shape the emerging IFRS S1 and S2 framework. This framework emphasises key drivers, challenges, and opportunities as the world moves toward mandatory sustainability reporting. Implications- The framework enhances theoretical understanding by consolidating disparate pre-ISSB research into a unified basis for IFRS S1 and S2. It provides practical guidance to preparers, auditors, and investors regarding the complexities involved in transitioning to obligatory sustainability reporting. For policymakers and regulators, it underscores the importance of establishing robust enforcement and assurance mechanisms to ensure credible global implementation. Originality- This paper's unique contribution is systematically applying the TCCM framework to synthesize integrative conceptual frameworks connecting fragmented pre-ISSB evidence with IFRS S1 and S2 requirements. It offers a foundational basis for future research and serves as a guiding framework for regulators, practitioners, and scholars involved with the new standards.

Keywords: ESG materiality; Sustainability-Related Financial Disclosures (SRFD); IFRS S1 and IFRS S2; Integrated Reporting.

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5. SMALL STEPS, BIG IMPACT: A BIBLIOMETRIC PERSPECTIVE OF SUSTAINABILITY IN MICRO, SMALL AND MEDIUM ENTERPRISES

Authors: NEHA VERMA¹ and MONIKA AGGARWAL²

Abstract

Purpose: This study investigates the evolution, structural composition, and current trends in scholarly literature concerning sustainability within Micro, Small, and Medium Enterprises (MSMEs). Considering their vital role in inclusive economic development, a bibliometric analysis is conducted to synthesize existing knowledge and delineate future research directions. Design/Methodology: The study was conducted based on 351 documents indexed in Scopus from 2012 to 2025. Advanced bibliometric and science mapping techniques, utilising VOSviewer and R Studio, were employed. The analysis encompassed the examination of publication trends, authorship and collaboration patterns, citation impact, and keyword co-occurrence. Findings: The results demonstrate a significant increase in research on MSME sustainability since 2015, characterised by fragmented scholarly communities and limited international collaboration. Key authors, sources, and countries- namely Indonesia, India, Malaysia, and the United Kingdom- were identified. Co-occurrence mapping underscores well established themes and emerging areas of interest, particularly the connection between sustainability and MSME resilience. Originality: This pioneering study offers a comprehensive synthesis of MSME sustainability research, providing valuable insights for scholars, practitioners, and policymakers.

Keywords: ESG, MSME, Micro, Small and Medium Enterprises, Sustainability, Systematic Literature Review, Bibliometric Analysis.

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6. CATALYSING FINANCIAL INCLUSION THROUGH DIGITAL PAYMENT INTEGRATION IN E-COMMERCE: EVIDENCE FROM INDIA’S EMERGING MARKET

Authors: DNYANESHWAREE SHRIKANT JAWALE¹, Dr. JYOTI SINGH² and Dr. NILESH R. BERAD³

Abstract

Purpose: This study explores how the surge in digital payment tools within e-commerce ecosystems can serve as a catalyst for financial inclusion. As fintech rapidly reshapes the marketplace, this study seeks to identify the critical factors influencing the adoption of digital payment systems (DPS) in e-commerce and its impact on Financial Inclusion. Design/Methodology: This study employs a covariance based structural equation model (SEM) to analyse the impact of e-commerce Digital Payment Adoption (DPA) on Financial Inclusion. Additionally, theoretical frameworks such as the Technology Acceptance Model (TAM) and Unified Theory of Acceptance and Use of Technology (UTAUT2) were used to evaluate the antecedents influencing digital payment adoption. Findings: Accessibility, Trust and Affordability significantly influenced user’s intention towards e commerce digital payment. The proposed study also revealed that e-commerce digital payment adaption has a significant positive impact on financial inclusion. Practical Implications: The results of this research can provide e-commerce platforms, policymakers, and financial institutions with a roadmap toward building strategies that fosters the use of e-commerce and enhances financial inclusion. Originality: This study is novel as it uses TAM and UTAUT2 to evaluate the antecedents of e-commerce Digital Payment Adoption (DPA) and its Impact on Financial Inclusion.

Keywords: TAM, UTAUT, Financial Inclusion, Digital Payment Adoption-Commerce

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Accountancy Business and the Public Interest

Accountancy Business and the Public Interest

November 2025 Volume 41 Issue 11