Volume-5 Issue-1, May 2025 – Indian Journal of Economics and Finance (IJEF) https://www.ijef.latticescipub.com Exploring Innovation | ISSN: 2582-9378 (Online) | A Periodical Journal | Reg. No: C/1383209 | Published by Lattice Science Publication (LSP) Mon, 23 Jun 2025 09:26:28 +0000 en-US hourly 1 https://wordpress.org/?v=6.9.4 https://www.ijef.latticescipub.com/wp-content/uploads/2021/05/cropped-IJEF-Logo-WF-1-32x32.png Volume-5 Issue-1, May 2025 – Indian Journal of Economics and Finance (IJEF) https://www.ijef.latticescipub.com 32 32 A262305010525 https://www.ijef.latticescipub.com/portfolio-item/a262305010525/ Sat, 10 May 2025 07:24:00 +0000 https://www.ijef.latticescipub.com/?post_type=portfolio&p=1894 The Indian Journal of Economics and Finance (IJEF) has ISSN 2582-9378 (online), an open-access, peer-reviewed, periodical half-yearly international journal, which is published by Lattice Science Publication (LSP) in May and November. The journal aims to publish high-quality peer–reviewed original articles in the area of Economics and Finance that covers International and Financial Accounting, Management and Cost Accounting, Tax, Auditing, Accounting Information Systems, Accounting Education, Environmental and Social Accounting, Accounting for Non-Profit Organisations, Public Sector Accounting, Corporate Governance: Accounting/Finance, Ethical Issues in Accounting and Financial Reporting, Corporate Finance, Investments, Derivatives, Banking and Capital Markets in Emerging Economies. #International and Financial Accounting #Management and Cost Accounting #Tax #Auditing #Accounting Information Systems #Accounting Education #Environmental and Social Accounting #Accounting for Non-Profit Organisations #Public Sector Accounting #Corporate Governance: Accounting/Finance #Ethical Issues in Accounting and Financial Reporting #Corporate Finance #Investments, Derivatives #Banking #Capital Markets in Emerging Economies #PhD ademic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons #PhD #Academic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons

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]]> The Indian Journal of Economics and Finance (IJEF) has ISSN 2582-9378 (online), an open-access, peer-reviewed, periodical half-yearly international journal, which is published by Lattice Science Publication (LSP) in May and November. The journal aims to publish high-quality peer–reviewed original articles in the area of Economics and Finance that covers International and Financial Accounting, Management and Cost Accounting, Tax, Auditing, Accounting Information Systems, Accounting Education, Environmental and Social Accounting, Accounting for Non-Profit Organisations, Public Sector Accounting, Corporate Governance: Accounting/Finance, Ethical Issues in Accounting and Financial Reporting, Corporate Finance, Investments, Derivatives, Banking and Capital Markets in Emerging Economies. #International and Financial Accounting #Management and Cost Accounting #Tax #Auditing #Accounting Information Systems #Accounting Education #Environmental and Social Accounting #Accounting for Non-Profit Organisations #Public Sector Accounting #Corporate Governance: Accounting/Finance #Ethical Issues in Accounting and Financial Reporting #Corporate Finance #Investments, Derivatives #Banking #Capital Markets in Emerging Economies #PhD ademic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons #PhD #Academic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons

Pivotal Role of the Central GrantsCROSSMARK Color horizontal
Jose Jacob

Dr. Jose Jacob, Department of Public Policy, Research Institute, Chirakara Palace, Thiruvananthapuram (Kerala), India.

Manuscript received on 17 October 2024 | First Revised Manuscript received on 05 November 2024 | Second Revised Manuscript received on 18 April 2025 | Manuscript Accepted on 15 May 2025 | Manuscript published on 30 May 2025 | PP: 108-113 | Volume-5 Issue-1, May 2025 | Retrieval Number: 100.1/ijef.A262305010525 | DOI: 10.54105/ijef.A2623.05010525

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© The Authors. Published by Lattice Science Publication (LSP). This is an open-access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)

Abstract: In the Indian federal system, the Central Finance Commission is appointed every five years under Article 280 to make recommendations on the distribution of central taxes among the states. Additionally, the central government provides grants to states for various purposes under Article 275. To address challenges such as evident economic imbalances, distorted resource distribution, natural disasters, epidemics, and adverse global events, the Government of India has established a robust and resilient grant system. Unlike the central share of taxes, the central government imposes specific conditions on the utilisation of selected grants. Some states have complained that this affects their fiscal autonomy. However, in many states, by sacrificing the basic tenets of public resource utilisation, stupendous amounts of loans are mobilised in the name of capital investment and diverted to financial extravagance for their political gain, creating fiscal stress in the economy and a high burden for the taxpayers in the years to come. In this context, the role of central grants in the financial status and economy of various states is analysed using simple statistical techniques, with the aid of budget data. This system is designed to deliver assistance rapidly during crises, supported by a flexible framework that helps states navigate their crisis phases efficiently. At the same time, federal grants are beneficial for achieving sustainable development goals. They encourage states to prioritise projects that emphasise environmental and social considerations and maximise creative and productive investments. The advantages of grants from the central government extend beyond mere financial assistance; they also strengthen the country’s framework and improve public welfare programs that promote inclusive development for all. Furthermore, these grants empower states and enable them to leverage the benefits of a cooperative federal structure fully. This article analyses the goals of central grants, focusing on practicality and effectiveness.

Keywords: Central Finance Commission, Article 268 to 293, Central Grants, Special Assistance to States.
Scope of the Article: Finance

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]]> C2508051322 https://www.ijef.latticescipub.com/portfolio-item/c2508051322/ Tue, 29 Apr 2025 12:39:29 +0000 https://www.ijef.latticescipub.com/?post_type=portfolio&p=1885 The Indian Journal of Economics and Finance (IJEF) has ISSN 2582-9378 (online), an open-access, peer-reviewed, periodical half-yearly international journal, which is published by Lattice Science Publication (LSP) in May and November. The journal aims to publish high-quality peer–reviewed original articles in the area of Economics and Finance that covers International and Financial Accounting, Management and Cost Accounting, Tax, Auditing, Accounting Information Systems, Accounting Education, Environmental and Social Accounting, Accounting for Non-Profit Organisations, Public Sector Accounting, Corporate Governance: Accounting/Finance, Ethical Issues in Accounting and Financial Reporting, Corporate Finance, Investments, Derivatives, Banking and Capital Markets in Emerging Economies. #International and Financial Accounting #Management and Cost Accounting #Tax #Auditing #Accounting Information Systems #Accounting Education #Environmental and Social Accounting #Accounting for Non-Profit Organisations #Public Sector Accounting #Corporate Governance: Accounting/Finance #Ethical Issues in Accounting and Financial Reporting #Corporate Finance #Investments, Derivatives #Banking #Capital Markets in Emerging Economies #PhD ademic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons #PhD #Academic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons

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]]> The Indian Journal of Economics and Finance (IJEF) has ISSN 2582-9378 (online), an open-access, peer-reviewed, periodical half-yearly international journal, which is published by Lattice Science Publication (LSP) in May and November. The journal aims to publish high-quality peer–reviewed original articles in the area of Economics and Finance that covers International and Financial Accounting, Management and Cost Accounting, Tax, Auditing, Accounting Information Systems, Accounting Education, Environmental and Social Accounting, Accounting for Non-Profit Organisations, Public Sector Accounting, Corporate Governance: Accounting/Finance, Ethical Issues in Accounting and Financial Reporting, Corporate Finance, Investments, Derivatives, Banking and Capital Markets in Emerging Economies. #International and Financial Accounting #Management and Cost Accounting #Tax #Auditing #Accounting Information Systems #Accounting Education #Environmental and Social Accounting #Accounting for Non-Profit Organisations #Public Sector Accounting #Corporate Governance: Accounting/Finance #Ethical Issues in Accounting and Financial Reporting #Corporate Finance #Investments, Derivatives #Banking #Capital Markets in Emerging Economies #PhD ademic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons #PhD #Academic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons

Economic Analysis of Income and Employment in the Indian Economy: Granger Causality ApproachCROSSMARK Color horizontal
Altaf Hussain Padder1, B Mathavan2

1Dr. Altaf Hussain Padder, Assistant Professor, Department of Economics, Govt. College for Women, Udhampur (Jammu and Kashmir), India.

2Dr. B Mathavan, Professor & Head, Department of Economics, Annamalai University, Chidambaram (Tamil Nadu), India.

Manuscript received on 01 February 2024 | First Revised Manuscript received on 03 December 2024 | Second Revised Manuscript received on 04 April 2025 | Manuscript Accepted on 15 May 2025 | Manuscript published on 30 May 2025 | PP: 46-52 | Volume-5 Issue-1, May 2025 | Retrieval Number: 100.1/ijef.C2508051322 | DOI: 10.54105/ijef.C2508.05010525

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© The Authors. Published by Lattice Science Publication (LSP). This is an open-access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)

Abstract: This paper investigates the relationship between economic growth and employment in India, focusing on the postreform period. Using a semi-log quadratic model, the study examines trends in GDP and jobs, drawing comparisons across various countries and income groups. The Granger causality test and the Johansen co-integration technique are employed to analyse the linkages between these variables. The findings reveal that while GDP and employment exhibit positive correlations in some countries, including China, Pakistan, and the USA, the relationship is predominantly negative in India, where corresponding increases in employment have not accompanied GDP growth. Specifically, the study finds that a 1% increase in GDP is associated with a 0.28% reduction in employment. The results underscore the “jobless growth” phenomenon in India, where structural shifts towards capital-intensive sectors have led to stagnation in labour absorption. This paper argues that economic growth in India must be redefined to focus on output expansion and inclusive job creation. The paper concludes with policy recommendations aimed at fostering labour-intensive growth, promoting skill development, and addressing regional disparities, to ensure that economic growth translates into equitable employment opportunities for all sectors of society.

Keywords: Economic Growth, Employment, Johansen CoIntegrating Test, Granger Causality Test, Indian Economy, PostReform Period.
Scope of the Article: Economics

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]]> B260004021124 https://www.ijef.latticescipub.com/portfolio-item/b260004021124/ Tue, 29 Apr 2025 12:32:30 +0000 https://www.ijef.latticescipub.com/?post_type=portfolio&p=1882 The Indian Journal of Economics and Finance (IJEF) has ISSN 2582-9378 (online), an open-access, peer-reviewed, periodical half-yearly international journal, which is published by Lattice Science Publication (LSP) in May and November. The journal aims to publish high-quality peer–reviewed original articles in the area of Economics and Finance that covers International and Financial Accounting, Management and Cost Accounting, Tax, Auditing, Accounting Information Systems, Accounting Education, Environmental and Social Accounting, Accounting for Non-Profit Organisations, Public Sector Accounting, Corporate Governance: Accounting/Finance, Ethical Issues in Accounting and Financial Reporting, Corporate Finance, Investments, Derivatives, Banking and Capital Markets in Emerging Economies. #International and Financial Accounting #Management and Cost Accounting #Tax #Auditing #Accounting Information Systems #Accounting Education #Environmental and Social Accounting #Accounting for Non-Profit Organisations #Public Sector Accounting #Corporate Governance: Accounting/Finance #Ethical Issues in Accounting and Financial Reporting #Corporate Finance #Investments, Derivatives #Banking #Capital Markets in Emerging Economies #PhD ademic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons #PhD #Academic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons

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]]> The Indian Journal of Economics and Finance (IJEF) has ISSN 2582-9378 (online), an open-access, peer-reviewed, periodical half-yearly international journal, which is published by Lattice Science Publication (LSP) in May and November. The journal aims to publish high-quality peer–reviewed original articles in the area of Economics and Finance that covers International and Financial Accounting, Management and Cost Accounting, Tax, Auditing, Accounting Information Systems, Accounting Education, Environmental and Social Accounting, Accounting for Non-Profit Organisations, Public Sector Accounting, Corporate Governance: Accounting/Finance, Ethical Issues in Accounting and Financial Reporting, Corporate Finance, Investments, Derivatives, Banking and Capital Markets in Emerging Economies. #International and Financial Accounting #Management and Cost Accounting #Tax #Auditing #Accounting Information Systems #Accounting Education #Environmental and Social Accounting #Accounting for Non-Profit Organisations #Public Sector Accounting #Corporate Governance: Accounting/Finance #Ethical Issues in Accounting and Financial Reporting #Corporate Finance #Investments, Derivatives #Banking #Capital Markets in Emerging Economies #PhD ademic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons #PhD #Academic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons

Influence of Loan Size on Financial Performance of Small and Medium Enterprises in Moshi MunicipalityCROSSMARK Color horizontal
Stanslaus James Nicholaus1, Amembah A. Lamu Amos2, Ladis Komba3

1Stanslaus James Nicholaus, Postgraduate Student, Mwenge Catholic University, Kilimanjaro, Tanzania.

2Dr. Amembah A. Lamu Amos, Lecturer, Mwenge Catholic University, Kilimanjaro, Tanzania.

3Dr. Ladis Komba, Lecturer, Mwenge Catholic University, Kilimanjaro, Tanzania.

Manuscript received on 27 November 2024 | First Revised Manuscript received on 09 October 2024 | Second Revised Manuscript received on 01 April 2025 | Manuscript Accepted on 15 May 2025 | Manuscript published on 30 May 2025 | PP: 35-45 | Volume-5 Issue-1, May 2025 | Retrieval Number: 100.1/ijef.B260004021124 | DOI: 10.54105/ijef.B2600.05010525

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© The Authors. Published by Lattice Science Publication (LSP). This is an open-access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)

Abstract: The study investigated the influence of loan size on the financial performance of Small and Medium Enterprises (SMEs) in Moshi Municipality, Tanzania, focusing on how varying loan amounts impact profitability, solvency, and liquidity. Using a convergent parallel research design grounded in the Theory of Capital Structure, data were collected from 195 respondents out of a target population of 7,600 small and medium-sized enterprises (SMEs). Simple random and purposive sampling techniques were used, and quantitative analysis was conducted to ensure validity and reliability. The findings showed that larger loan sizes generally benefit SME profitability, efficiency, and flexibility. However, the impact of loan sizes on financial performance varied significantly across different businesses due to differences in economic strategies, market conditions, and business models. The regression analysis revealed that loan sizes have a significant influence on SME financial performance, accounting for approximately 48% of the variance in SME financial performance. The study recommends that financial institutions and policymakers develop strategic loan management techniques, including offering a range of loan sizes, providing flexible loan terms, and ensuring accessible collateral requirements to meet the diverse needs of small and medium-sized enterprises (SMEs).

Keywords: Loan Size, Financial Performance, SMEs.
Scope of the Article: Finance

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]]> B259904021124 https://www.ijef.latticescipub.com/portfolio-item/b259904021124/ Tue, 29 Apr 2025 12:18:31 +0000 https://www.ijef.latticescipub.com/?post_type=portfolio&p=1880 The Indian Journal of Economics and Finance (IJEF) has ISSN 2582-9378 (online), an open-access, peer-reviewed, periodical half-yearly international journal, which is published by Lattice Science Publication (LSP) in May and November. The journal aims to publish high-quality peer–reviewed original articles in the area of Economics and Finance that covers International and Financial Accounting, Management and Cost Accounting, Tax, Auditing, Accounting Information Systems, Accounting Education, Environmental and Social Accounting, Accounting for Non-Profit Organisations, Public Sector Accounting, Corporate Governance: Accounting/Finance, Ethical Issues in Accounting and Financial Reporting, Corporate Finance, Investments, Derivatives, Banking and Capital Markets in Emerging Economies. #International and Financial Accounting #Management and Cost Accounting #Tax #Auditing #Accounting Information Systems #Accounting Education #Environmental and Social Accounting #Accounting for Non-Profit Organisations #Public Sector Accounting #Corporate Governance: Accounting/Finance #Ethical Issues in Accounting and Financial Reporting #Corporate Finance #Investments, Derivatives #Banking #Capital Markets in Emerging Economies #PhD ademic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons #PhD #Academic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons

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]]> The Indian Journal of Economics and Finance (IJEF) has ISSN 2582-9378 (online), an open-access, peer-reviewed, periodical half-yearly international journal, which is published by Lattice Science Publication (LSP) in May and November. The journal aims to publish high-quality peer–reviewed original articles in the area of Economics and Finance that covers International and Financial Accounting, Management and Cost Accounting, Tax, Auditing, Accounting Information Systems, Accounting Education, Environmental and Social Accounting, Accounting for Non-Profit Organisations, Public Sector Accounting, Corporate Governance: Accounting/Finance, Ethical Issues in Accounting and Financial Reporting, Corporate Finance, Investments, Derivatives, Banking and Capital Markets in Emerging Economies. #International and Financial Accounting #Management and Cost Accounting #Tax #Auditing #Accounting Information Systems #Accounting Education #Environmental and Social Accounting #Accounting for Non-Profit Organisations #Public Sector Accounting #Corporate Governance: Accounting/Finance #Ethical Issues in Accounting and Financial Reporting #Corporate Finance #Investments, Derivatives #Banking #Capital Markets in Emerging Economies #PhD ademic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons #PhD #Academic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons

Assessing the Contribution of E-Banking System Reliability on Revenue Collection at Kilimanjaro Christian Medical University College in TanzaniaCROSSMARK Color horizontal
Thecla Ategeka1, Nyanjige Mayala2, Ladis Komba3

1Thecla Ategeka, Department of Economics and Business Studies, Mwenge Catholic University, Moshi-Tanzania.

2Nyanjige Mayala, Department of Economics and Business Studies, Mwenge Catholic University, Moshi-Tanzania.

3Ladis Komba, Department of Economics and Business Studies, Mwenge Catholic University, Moshi – Tanzania. 

Manuscript received on 22 September 2024 | First Revised Manuscript received on 15 October 2024 | Second Revised Manuscript received on 29 April 2025 | Manuscript Accepted on 15 May 2025 | Manuscript published on 30 May 2025 | PP: 53-62 | Volume-5 Issue-1, May 2025 | Retrieval Number: 100.1/ijef.B259904021124 | DOI: 10.54105/ijef.B2599.05010525

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© The Authors. Published by Lattice Science Publication (LSP). This is an open-access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)

Abstract: This research assessed the contribution of e-banking systems’ reliability to revenue collection within higher learning institutions, specifically focusing on Kilimanjaro Christian Medical University College. Anchored in Electronic Payment Theory, the study aimed to assess the reliability, convenience, and accessibility of the e-banking system, as well as their collective contributions to enhancing revenue collection efficiency. A mixedmethods research approach was employed, combining interviews, questionnaires, and documentary reviews. Key stakeholders, including students and finance officers, were engaged to gather comprehensive data. This approach facilitated a detailed analysis of how e-banking systems contribute to revenue collection in the context of higher education. A pilot study involved a selected sample subset and was crucial for identifying potential issues with the survey questionnaire and interview protocols. Notably, the reliability of the data collected during the pilot phase was rigorously assessed using Cronbach’s alpha coefficient test, a statistical measure of internal consistency. The results were promising, with a Cronbach’s alpha coefficient of 0.704, indicating a high level of reliability and confirming the instruments’ ability to measure the variables of interest consistently. Data Analysis involved both descriptive and inferential statistics. Findings indicated high satisfaction with the system’s reliability, particularly its ability to handle high transaction volumes during peak periods and its robust security measures, which safeguard user transactions and significantly contribute to revenue collection at a p-value < 0.05. The study concluded that the e-banking system’s reliability is crucial in optimising revenue collection processes. It is recommended that regular updates, an enhanced user interface based on feedback, expanded technical support, and continuous improvement in security measures be implemented to maintain and improve system efficiency.

Keywords: E-Banking System, Reliability, Revenue Collection, Contribution.
Scope of the Article: Economics

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]]> B259704021124 https://www.ijef.latticescipub.com/portfolio-item/b259704021124/ Tue, 29 Apr 2025 12:10:15 +0000 https://www.ijef.latticescipub.com/?post_type=portfolio&p=1878 The Indian Journal of Economics and Finance (IJEF) has ISSN 2582-9378 (online), an open-access, peer-reviewed, periodical half-yearly international journal, which is published by Lattice Science Publication (LSP) in May and November. The journal aims to publish high-quality peer–reviewed original articles in the area of Economics and Finance that covers International and Financial Accounting, Management and Cost Accounting, Tax, Auditing, Accounting Information Systems, Accounting Education, Environmental and Social Accounting, Accounting for Non-Profit Organisations, Public Sector Accounting, Corporate Governance: Accounting/Finance, Ethical Issues in Accounting and Financial Reporting, Corporate Finance, Investments, Derivatives, Banking and Capital Markets in Emerging Economies. #International and Financial Accounting #Management and Cost Accounting #Tax #Auditing #Accounting Information Systems #Accounting Education #Environmental and Social Accounting #Accounting for Non-Profit Organisations #Public Sector Accounting #Corporate Governance: Accounting/Finance #Ethical Issues in Accounting and Financial Reporting #Corporate Finance #Investments, Derivatives #Banking #Capital Markets in Emerging Economies #PhD ademic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons #PhD #Academic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons

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]]> The Indian Journal of Economics and Finance (IJEF) has ISSN 2582-9378 (online), an open-access, peer-reviewed, periodical half-yearly international journal, which is published by Lattice Science Publication (LSP) in May and November. The journal aims to publish high-quality peer–reviewed original articles in the area of Economics and Finance that covers International and Financial Accounting, Management and Cost Accounting, Tax, Auditing, Accounting Information Systems, Accounting Education, Environmental and Social Accounting, Accounting for Non-Profit Organisations, Public Sector Accounting, Corporate Governance: Accounting/Finance, Ethical Issues in Accounting and Financial Reporting, Corporate Finance, Investments, Derivatives, Banking and Capital Markets in Emerging Economies. #International and Financial Accounting #Management and Cost Accounting #Tax #Auditing #Accounting Information Systems #Accounting Education #Environmental and Social Accounting #Accounting for Non-Profit Organisations #Public Sector Accounting #Corporate Governance: Accounting/Finance #Ethical Issues in Accounting and Financial Reporting #Corporate Finance #Investments, Derivatives #Banking #Capital Markets in Emerging Economies #PhD ademic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons #PhD #Academic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons

Influence of Technology Adoption on Operational Performance of Medium Banks During Covid-19 Pandemic in Moshi Municipality, TanzaniaCROSSMARK Color horizontal
Haika Mosha1, Nyanjige M. Mayala2, Hezron Onyancha3

1Ms. Haika Mosha, Department of Economic and Business Studies (DEBS) Mwenge Catholic University, Moshi (Tanzania), East Africa.

2Dr. Nyanjige Mayala, Department of Economic and Business Studies (DEBS) Mwenge Catholic University, Moshi (Tanzania), East Africa.

3Dr. Hezron Onyancha, Catholic University, Moshi (Tanzania), East Africa.

Manuscript received on 09 September 2024 | First Revised Manuscript received on 01 October 2024 | Second Revised Manuscript received on 21 March 2025 | Manuscript Accepted on 15 May 2025 | Manuscript published on 30 May 2025 | PP: 9-17 | Volume-5 Issue-1, May 2025 | Retrieval Number: 100.1/ijef.B259704021124 | DOI: 10.54105/ijef.B2597.05010525

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© The Authors. Published by Lattice Science Publication (LSP). This is an open-access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)

Abstract: Information technology (IT) has transformed the banking industry, and the outbreak of COVID-19 accelerated the trend, making the issue of IT adoption more relevant than ever. This study examines the influence of technology adoption on the operational performance of medium-sized commercial banks in Moshi Municipality, Tanzania, including Mkombozi Bank, Uchumi Commercial Bank, and Akiba Commercial Bank. A concurrent mixed-methods research design was employed, collecting both qualitative and quantitative data. The study population consisted of 63 employees from three banks, and the sample size was determined using the census technique, as the population size was small. Primary data was collected from the respondents, while secondary data was collected from the 2019/20 to 2022/2023 annual report. Face-to-face and content validity were used for the instrument’s validity, while reliability was established through a test-retest process. For data analysis, descriptive statistics, correlation, and regression analysis were employed to examine the impact of technology adoption during the COVID-19 pandemic on the operational efficiency of commercial banks in the study area. The study’s findings indicate that debit cards, credit cards, mobile banking, and Point of Sale (POS) systems have a positive impact on the net profit margin, with p-values less than 0.05. In contrast, credit and debit cards hurt the operational efficiency of the studied banks. The study concludes that debit cards, credit cards, internet banking, mobile banking, and pointof-sale (POS) transactions have a positive impact on the net profit margin. Similarly, debit cards and credit cards negatively influence the operating expenses ratio. It is recommended that banks utilise these technologies to expand their net profit margins while being cautious with debit and credit cards, particularly in terms of operational efficiency.

Keywords: Net Profit Margin, Operating Expenses Ratio, Mobile Banking, Internet Banking, Point of Sale, Debit Cards.
Scope of the Article: Economics

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]]> B259604021124 https://www.ijef.latticescipub.com/portfolio-item/b259604021124/ Tue, 29 Apr 2025 12:02:29 +0000 https://www.ijef.latticescipub.com/?post_type=portfolio&p=1874 The Indian Journal of Economics and Finance (IJEF) has ISSN 2582-9378 (online), an open-access, peer-reviewed, periodical half-yearly international journal, which is published by Lattice Science Publication (LSP) in May and November. The journal aims to publish high-quality peer–reviewed original articles in the area of Economics and Finance that covers International and Financial Accounting, Management and Cost Accounting, Tax, Auditing, Accounting Information Systems, Accounting Education, Environmental and Social Accounting, Accounting for Non-Profit Organisations, Public Sector Accounting, Corporate Governance: Accounting/Finance, Ethical Issues in Accounting and Financial Reporting, Corporate Finance, Investments, Derivatives, Banking and Capital Markets in Emerging Economies. #International and Financial Accounting #Management and Cost Accounting #Tax #Auditing #Accounting Information Systems #Accounting Education #Environmental and Social Accounting #Accounting for Non-Profit Organisations #Public Sector Accounting #Corporate Governance: Accounting/Finance #Ethical Issues in Accounting and Financial Reporting #Corporate Finance #Investments, Derivatives #Banking #Capital Markets in Emerging Economies #PhD ademic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons #PhD #Academic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons

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]]> The Indian Journal of Economics and Finance (IJEF) has ISSN 2582-9378 (online), an open-access, peer-reviewed, periodical half-yearly international journal, which is published by Lattice Science Publication (LSP) in May and November. The journal aims to publish high-quality peer–reviewed original articles in the area of Economics and Finance that covers International and Financial Accounting, Management and Cost Accounting, Tax, Auditing, Accounting Information Systems, Accounting Education, Environmental and Social Accounting, Accounting for Non-Profit Organisations, Public Sector Accounting, Corporate Governance: Accounting/Finance, Ethical Issues in Accounting and Financial Reporting, Corporate Finance, Investments, Derivatives, Banking and Capital Markets in Emerging Economies. #International and Financial Accounting #Management and Cost Accounting #Tax #Auditing #Accounting Information Systems #Accounting Education #Environmental and Social Accounting #Accounting for Non-Profit Organisations #Public Sector Accounting #Corporate Governance: Accounting/Finance #Ethical Issues in Accounting and Financial Reporting #Corporate Finance #Investments, Derivatives #Banking #Capital Markets in Emerging Economies #PhD ademic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons #PhD #Academic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons

Effects of Taxpayers’ Morale on Value-Added Tax Collection in Moshi Municipality, TanzaniaCROSSMARK Color horizontal
Lilian O. Kawaganise1, Nyanjige Mbembela Mayala2, Hezron Onyancha3

1Lilian O. Kawaganise, Department of Economic and Business Studies (DEBS), Mwenge Catholic University, Moshi Tanzania.

2Dr. Nyanjige Mbembela Mayala, Department of Economic and Business Studies (DEBS), Mwenge Catholic University, Moshi Tanzania.

3Dr. Hezron Onyancha, Department of Economic and Business Studies (DEBS), Mwenge Catholic University, Moshi Tanzania. 

Manuscript received on 09 September 2024 | First Revised Manuscript received on 28 September 2024 | Second Revised Manuscript received on 16 March 2025 | Manuscript Accepted on 15 May 2025 | Manuscript published on 30 May 2025 | PP: 1-8 | Volume-5 Issue-1, May 2025 | Retrieval Number: 100.1/ijef.B259604021124 | DOI: 10.54105/ijef.B2596.05010525

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© The Authors. Published by Lattice Science Publication (LSP). This is an open-access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)

Abstract: Academic studies have extensively studied tax morale as an influencing factor in value-added tax (VAT) collection. Governments and tax authorities face new issues due to tax evasion, fraud, tax avoidance, and insufficient tax discipline. Additionally, there is a growing need for better justice and transparency in taxation. It necessitates the development of effective and innovative methods for collecting Value-Added Tax (VAT). The current study was conducted in Moshi Municipality to assess the effects of taxpayers’ morale on VAT collection. The study was based on the Theory of Collection Efficiency of Value Added Tax. The study population consisted of 687 taxpayers registered for VAT in the study area. A sample of 158 individuals was selected using the Yamane formula (1964). Data was collected using a questionnaire. Face-to-face and content validity were used to verify content validity. A Cronbach’s alpha coefficient test was used to assess reliability, yielding a coefficient of 0.822. A Logistic Regression model was used to analyse data, while descriptive statistics were used to organise data. The study’s findings show that taxpayers’ VAT tax morale in the study area decreases with age. Additionally, the educational background of the household is strongly associated with taxpayers’ tax morale. Furthermore, household affluence is associated with lower VAT compliance among taxpayers. On the other hand, the attendance of VAT Programmes has a significant positive effect on tax morale and collection. It is concluded that various elements, including individual variables, contextual variables, and other aspects, contribute to tax morale among taxpayers. It is recommended that governments, tax authorities, and educational program designers disseminate information and provide education to both existing and future taxpayers. It will help enhance the tax culture in the study region and, ultimately, in Tanzania.

Keywords: VAT Collection, Tax Morale, Taxpayers, Tax Administration, Tax Compliance.
Scope of the Article: Economics

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]]> B259004021124 https://www.ijef.latticescipub.com/portfolio-item/b259004021124/ Tue, 29 Apr 2025 11:53:08 +0000 https://www.ijef.latticescipub.com/?post_type=portfolio&p=1869 The Indian Journal of Economics and Finance (IJEF) has ISSN 2582-9378 (online), an open-access, peer-reviewed, periodical half-yearly international journal, which is published by Lattice Science Publication (LSP) in May and November. The journal aims to publish high-quality peer–reviewed original articles in the area of Economics and Finance that covers International and Financial Accounting, Management and Cost Accounting, Tax, Auditing, Accounting Information Systems, Accounting Education, Environmental and Social Accounting, Accounting for Non-Profit Organisations, Public Sector Accounting, Corporate Governance: Accounting/Finance, Ethical Issues in Accounting and Financial Reporting, Corporate Finance, Investments, Derivatives, Banking and Capital Markets in Emerging Economies. #International and Financial Accounting #Management and Cost Accounting #Tax #Auditing #Accounting Information Systems #Accounting Education #Environmental and Social Accounting #Accounting for Non-Profit Organisations #Public Sector Accounting #Corporate Governance: Accounting/Finance #Ethical Issues in Accounting and Financial Reporting #Corporate Finance #Investments, Derivatives #Banking #Capital Markets in Emerging Economies #PhD ademic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons #PhD #Academic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons

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]]> The Indian Journal of Economics and Finance (IJEF) has ISSN 2582-9378 (online), an open-access, peer-reviewed, periodical half-yearly international journal, which is published by Lattice Science Publication (LSP) in May and November. The journal aims to publish high-quality peer–reviewed original articles in the area of Economics and Finance that covers International and Financial Accounting, Management and Cost Accounting, Tax, Auditing, Accounting Information Systems, Accounting Education, Environmental and Social Accounting, Accounting for Non-Profit Organisations, Public Sector Accounting, Corporate Governance: Accounting/Finance, Ethical Issues in Accounting and Financial Reporting, Corporate Finance, Investments, Derivatives, Banking and Capital Markets in Emerging Economies. #International and Financial Accounting #Management and Cost Accounting #Tax #Auditing #Accounting Information Systems #Accounting Education #Environmental and Social Accounting #Accounting for Non-Profit Organisations #Public Sector Accounting #Corporate Governance: Accounting/Finance #Ethical Issues in Accounting and Financial Reporting #Corporate Finance #Investments, Derivatives #Banking #Capital Markets in Emerging Economies #PhD ademic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons #PhD #Academic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons

Perceptions of Bank Employees Towards Green Finance: A Case StudyCROSSMARK Color horizontal
Kanthi Vineela1, Chokkamreddy Prakash2

1Kanthi Vineela, School of Management Studies, Guru Nanak Institutions Technical Campus, Hyderabad (Telangana), India. 

2Chokkamreddy Prakash, Assistant Professor, School of Management Studies, Guru Nanak Institutions Technical Campus, Hyderabad (Telangana), India.  

Manuscript received on 22 August 2024 | First Revised Manuscript received on 02 January 2025 | Second Revised Manuscript received on 20 April 2025 | Manuscript Accepted on 15 May 2025 | Manuscript published on 30 May 2025 | PP: 88-94 | Volume-5 Issue-1, May 2025 | Retrieval Number: 100.1/ijef.B259004021124 | DOI: 10.54105/ijef.B2590.05010525

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© The Authors. Published by Lattice Science Publication (LSP). This is an open-access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)

Abstract: This study investigates the perceptions of bank employees towards green finance at ICICI Bank, focusing on how internal stakeholders view and engage with sustainable finance practices. The research aims to evaluate the impact of green finance on environmental sustainability, financial sector resilience, regulatory compliance, market opportunities, and corporate social responsibility. Utilizing a sample of 126 bank employees from two branches, L.B. Nagar and Uppal, the study employs a structured questionnaire and primary data analysis to assess familiarity, knowledge, and attitudes towards green finance. Findings reveal that while a significant portion of employees are familiar with and knowledgeable about green finance, there is a need for further education and increased participation in training. Awareness is high regarding renewable energy financing, but low for green bonds and carbon credit trading. Key motivators include financial returns, reputational benefits, and management support, with high implementation costs and regulatory constraints identified as significant barriers to implementation. The study provides valuable insights into enhancing ICICI Bank’s green finance strategy, emphasising the importance of improving awareness, training, and internal communication.

Keywords: Green Finance, Bank Employees, Environmental Sustainability, Financial Resilience, Regulatory Compliance, Corporate Social Responsibility, Training and Education, Perceptions.
Scope of the Article: Finance

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]]> B258804021124 https://www.ijef.latticescipub.com/portfolio-item/b258804021124/ Tue, 29 Apr 2025 10:39:13 +0000 https://www.ijef.latticescipub.com/?post_type=portfolio&p=1866 The Indian Journal of Economics and Finance (IJEF) has ISSN 2582-9378 (online), an open-access, peer-reviewed, periodical half-yearly international journal, which is published by Lattice Science Publication (LSP) in May and November. The journal aims to publish high-quality peer–reviewed original articles in the area of Economics and Finance that covers International and Financial Accounting, Management and Cost Accounting, Tax, Auditing, Accounting Information Systems, Accounting Education, Environmental and Social Accounting, Accounting for Non-Profit Organisations, Public Sector Accounting, Corporate Governance: Accounting/Finance, Ethical Issues in Accounting and Financial Reporting, Corporate Finance, Investments, Derivatives, Banking and Capital Markets in Emerging Economies. #International and Financial Accounting #Management and Cost Accounting #Tax #Auditing #Accounting Information Systems #Accounting Education #Environmental and Social Accounting #Accounting for Non-Profit Organisations #Public Sector Accounting #Corporate Governance: Accounting/Finance #Ethical Issues in Accounting and Financial Reporting #Corporate Finance #Investments, Derivatives #Banking #Capital Markets in Emerging Economies #PhD ademic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons #PhD #Academic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons

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]]> The Indian Journal of Economics and Finance (IJEF) has ISSN 2582-9378 (online), an open-access, peer-reviewed, periodical half-yearly international journal, which is published by Lattice Science Publication (LSP) in May and November. The journal aims to publish high-quality peer–reviewed original articles in the area of Economics and Finance that covers International and Financial Accounting, Management and Cost Accounting, Tax, Auditing, Accounting Information Systems, Accounting Education, Environmental and Social Accounting, Accounting for Non-Profit Organisations, Public Sector Accounting, Corporate Governance: Accounting/Finance, Ethical Issues in Accounting and Financial Reporting, Corporate Finance, Investments, Derivatives, Banking and Capital Markets in Emerging Economies. #International and Financial Accounting #Management and Cost Accounting #Tax #Auditing #Accounting Information Systems #Accounting Education #Environmental and Social Accounting #Accounting for Non-Profit Organisations #Public Sector Accounting #Corporate Governance: Accounting/Finance #Ethical Issues in Accounting and Financial Reporting #Corporate Finance #Investments, Derivatives #Banking #Capital Markets in Emerging Economies #PhD ademic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons #PhD #Academic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons

Influence of Individual Factors on the Usage of Electronic Fiscal Devices Among Smallholder Taxpayers in Moshi MunicipalityCROSSMARK Color horizontal
Jerome Buberwa Ndibalema1, Nyanjige Mayala2, Ladis Komba3

1Jerome Buberwa Ndibalema, Department of Economics and Business Studies, Mwenga Catholic University, Kilimanjaro (Moshi), Tanzania.

2Dr. Nyanjige Mayala, Department of Economics and Business Studies, Mwenga Catholic University, Kilimanjaro (Moshi), Tanzania.

3Dr. Ladis Komba, Department of Economics and Business Studies, Mwenga Catholic University, Kilimanjaro (Moshi), Tanzania.

Manuscript received on 16 August 2024 | First Revised Manuscript received on 28 September 2024 | Second Revised Manuscript received on 26 March 2025 | Manuscript Accepted on 15 May 2025 | Manuscript published on 30 May 2025 | PP: 18-26 | Volume-5 Issue-1, May 2025 | Retrieval Number: 100.1/ijef.B258804021124 | DOI: 10.54105/ijef.B2588.05010525

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© The Authors. Published by Lattice Science Publication (LSP). This is an open-access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)

Abstract: Electronic financial devices (EFDs) have become increasingly prevalent among smallholder taxpayers. Smallholder taxpayers face challenges in adopting and effectively using EFDs. This study examined the influence of individual factors on the usage of EFDS among smallholder taxpayers in Moshi Municipality, Tanzania. The study was grounded in Technology Acceptance Theory (Davis, 1989). The study adopted a concurrent design using a mixed-methods approach. A sample size of 368 was obtained through a sample size calculator. Respondents were sampled through simple random sampling and purposive sampling. Data were collected using questionnaires and interview guides. The study employed content validity to validate the research instruments, and reliability was assessed using the Statistical Package for the Social Sciences (SPSS). The Likert scale questionnaire items were subjected to Cronbach’s alpha analysis, yielding a coefficient of 0.86, indicating good reliability. The Statistical Package for the Social Sciences (SPSS) was used to analyse quantitative data through descriptive statistics, while qualitative data were analysed through contextual analysis. Ethical considerations were observed throughout the research process. The study found that individual factors influenced the usage of EFD among smallholder taxpayers in Moshi Municipality. Based on the study’s findings, it was concluded that individual factors influenced the usage of EFDs among smallholder taxpayers in Moshi Municipality. Further, it was concluded that government policy and regulation were highly influenced by the use of electronic fiscal devices (EFDs). The study also recommended that the government prioritize initiatives to increase awareness and education about EFDs among smallholder taxpayers in Moshi Municipality. It is also recommended that the Tanzania Revenue Authority (TRA) in the Kilimanjaro Region should develop awareness campaigns and educational materials for smallholder taxpayers. Smallholder taxpayers were advised to prioritise training and capacity building for their employees. Moreover, the study recommended further research on the relationship between user experience and satisfaction with using EFDs for smallholder taxpayers.

Keywords: Individual Factors; Electronic Fiscal Devices; Tax Payers; and Smallholder Taxpayers.
Scope of the Article: Economics

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]]> A261705010525 https://www.ijef.latticescipub.com/portfolio-item/a261705010525/ Tue, 29 Apr 2025 10:28:57 +0000 https://www.ijef.latticescipub.com/?post_type=portfolio&p=1862 The Indian Journal of Economics and Finance (IJEF) has ISSN 2582-9378 (online), an open-access, peer-reviewed, periodical half-yearly international journal, which is published by Lattice Science Publication (LSP) in May and November. The journal aims to publish high-quality peer–reviewed original articles in the area of Economics and Finance that covers International and Financial Accounting, Management and Cost Accounting, Tax, Auditing, Accounting Information Systems, Accounting Education, Environmental and Social Accounting, Accounting for Non-Profit Organisations, Public Sector Accounting, Corporate Governance: Accounting/Finance, Ethical Issues in Accounting and Financial Reporting, Corporate Finance, Investments, Derivatives, Banking and Capital Markets in Emerging Economies. #International and Financial Accounting #Management and Cost Accounting #Tax #Auditing #Accounting Information Systems #Accounting Education #Environmental and Social Accounting #Accounting for Non-Profit Organisations #Public Sector Accounting #Corporate Governance: Accounting/Finance #Ethical Issues in Accounting and Financial Reporting #Corporate Finance #Investments, Derivatives #Banking #Capital Markets in Emerging Economies #PhD ademic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons #PhD #Academic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons

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]]> The Indian Journal of Economics and Finance (IJEF) has ISSN 2582-9378 (online), an open-access, peer-reviewed, periodical half-yearly international journal, which is published by Lattice Science Publication (LSP) in May and November. The journal aims to publish high-quality peer–reviewed original articles in the area of Economics and Finance that covers International and Financial Accounting, Management and Cost Accounting, Tax, Auditing, Accounting Information Systems, Accounting Education, Environmental and Social Accounting, Accounting for Non-Profit Organisations, Public Sector Accounting, Corporate Governance: Accounting/Finance, Ethical Issues in Accounting and Financial Reporting, Corporate Finance, Investments, Derivatives, Banking and Capital Markets in Emerging Economies. #International and Financial Accounting #Management and Cost Accounting #Tax #Auditing #Accounting Information Systems #Accounting Education #Environmental and Social Accounting #Accounting for Non-Profit Organisations #Public Sector Accounting #Corporate Governance: Accounting/Finance #Ethical Issues in Accounting and Financial Reporting #Corporate Finance #Investments, Derivatives #Banking #Capital Markets in Emerging Economies #PhD ademic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons #PhD #Academic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons

An Unprecedented Surge: Understanding the Investor Boom in IndiaCROSSMARK Color horizontal
B. Mahalakshmi1, Manasvini Anand2, Aghilan. M3, L. Jalaja4

1B. Mahalakshmi, Student, Department of Commerce, SASTRA Deemedto-be University, Chennai (Tamil Nadu), India.

2Manasvini Anand, Student, Department of Commerce, SASTRA Deemed-to-be University, Chennai (Tamil Nadu), India.

3Aghilan. M, Student, Department of Commerce, SASTRA Deemed-to-be University, Chennai (Tamil Nadu), India. 

4Dr. L. Jalaja, Assistant Professor, Department of Commerce, SASTRA Deemed-to-be University, Chennai (Tamil Nadu), India.

Manuscript received on 20 March 2025 | First Revised Manuscript received on 01 April 2025 | Second Revised Manuscript received on 02 May 2025 | Manuscript Accepted on 15 May 2025 | Manuscript published on 30 May 2025 | PP: 102-107 | Volume-5 Issue-1, May 2025 | Retrieval Number: 100.1/ijef.A261705010525 | DOI: 10.54105/ijef.A2617.05010525

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© The Authors. Published by Lattice Science Publication (LSP). This is an open-access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)

Abstract: The COVID-19 pandemic has caused remarkable disturbances in the global financial markets, causing a ripple effect in investor behaviour. The Indian stock market has experienced a surge in investor interest amid this crisis. This research paper aims to provide a refined understanding of the reasons behind this phenomenon and its profound implications. By focusing on qualitative research methods, such as interviews, questionnaires, and content analysis, this paper explores the underlying psychological reasons behind the entry of new retail investors into the market during the COVID-19 pandemic. The conclusions highlight the need to understand investor behaviour during times of crisis and underscore the resilience of the Indian stock market in the face of global uncertainty. We’ve also inspected factors influencing investor participation, like socioeconomic background, risk perception, and access to information. Moreover, we also scrutinise the role of technological advancements, such as online training and trading platforms, in facilitating greater market access. The findings of this research paper contribute valuable insights into the underlying psychology behind investor behaviour and the dynamics of the financial market, specifically during times of global crisis. The qualitative perspective in this study complements various quantitative analyses, providing a nuanced understanding of the human dimensions. In conclusion, this study helps students, novice and experienced researchers, and market participants devise strategies to enhance market resilience, investor education, and regulatory frameworks in the face of unknown challenges.

Keywords: Investor Boom, COVID-19, Indian Stock Market, Investor Behaviour, Financial Literacy, Retail Investor.
Scope of the Article: Finance

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]]> A261605010525 https://www.ijef.latticescipub.com/portfolio-item/a261605010525/ Tue, 29 Apr 2025 09:57:35 +0000 https://www.ijef.latticescipub.com/?post_type=portfolio&p=1859 The Indian Journal of Economics and Finance (IJEF) has ISSN 2582-9378 (online), an open-access, peer-reviewed, periodical half-yearly international journal, which is published by Lattice Science Publication (LSP) in May and November. The journal aims to publish high-quality peer–reviewed original articles in the area of Economics and Finance that covers International and Financial Accounting, Management and Cost Accounting, Tax, Auditing, Accounting Information Systems, Accounting Education, Environmental and Social Accounting, Accounting for Non-Profit Organisations, Public Sector Accounting, Corporate Governance: Accounting/Finance, Ethical Issues in Accounting and Financial Reporting, Corporate Finance, Investments, Derivatives, Banking and Capital Markets in Emerging Economies. #International and Financial Accounting #Management and Cost Accounting #Tax #Auditing #Accounting Information Systems #Accounting Education #Environmental and Social Accounting #Accounting for Non-Profit Organisations #Public Sector Accounting #Corporate Governance: Accounting/Finance #Ethical Issues in Accounting and Financial Reporting #Corporate Finance #Investments, Derivatives #Banking #Capital Markets in Emerging Economies #PhD ademic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons #PhD #Academic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons

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]]> The Indian Journal of Economics and Finance (IJEF) has ISSN 2582-9378 (online), an open-access, peer-reviewed, periodical half-yearly international journal, which is published by Lattice Science Publication (LSP) in May and November. The journal aims to publish high-quality peer–reviewed original articles in the area of Economics and Finance that covers International and Financial Accounting, Management and Cost Accounting, Tax, Auditing, Accounting Information Systems, Accounting Education, Environmental and Social Accounting, Accounting for Non-Profit Organisations, Public Sector Accounting, Corporate Governance: Accounting/Finance, Ethical Issues in Accounting and Financial Reporting, Corporate Finance, Investments, Derivatives, Banking and Capital Markets in Emerging Economies. #International and Financial Accounting #Management and Cost Accounting #Tax #Auditing #Accounting Information Systems #Accounting Education #Environmental and Social Accounting #Accounting for Non-Profit Organisations #Public Sector Accounting #Corporate Governance: Accounting/Finance #Ethical Issues in Accounting and Financial Reporting #Corporate Finance #Investments, Derivatives #Banking #Capital Markets in Emerging Economies #PhD ademic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons #PhD #Academic #Scopus #SCI #LatticeScience #Springer, #ScienceDirect #IEEE #Mendeley #Research #Scholarship #UGC #SSRN #LatticeScience #ESCI #Science #Journal #Conference #SSRN #PubLons

Financial Literacy of Women: A Systematic Review of Predictors, Behaviours, and Financial OutcomesCROSSMARK Color horizontal
Nidhi Vahi1, Archna Kumar2

1Nidhi Vahi, Doctoral Student, Department of Development Communication & Extension, Lady Irwin College, University of Delhi, Delhi, India.

2Prof. Dr. Archna Kumar, Department of Development Communication & Extension, Lady Irwin College, University of Delhi, Delhi, India.

Manuscript received on 17 March 2025 | First Revised Manuscript received on 27 March 2025 | Second Revised Manuscript received on 01 May 2025 | Manuscript Accepted on 15 May 2025 | Manuscript published on 30 May 2025 | PP: 95-101 | Volume-5 Issue-1, May 2025 | Retrieval Number: 100.1/ijef.A261605010525 | DOI: 10.54105/ijef.A2616.05010525

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© The Authors. Published by Lattice Science Publication (LSP). This is an open-access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)

Abstract: This systematic review examines the determinants of financial literacy among women, focusing on key predictors and financial outcomes. Financial literacy is crucial for effective personal finance management, enabling informed decisions about savings, investments, and debt. This review assesses current levels of financial literacy among women across various regions and socioeconomic contexts, identifies influential factors, and evaluates interventions aimed at enhancing women’s financial literacy. The study encompasses a comprehensive search of databases, including Scopus, Elsevier, and Google Scholar, utilising predefined criteria to select relevant papers. Extracted data from the selected studies reveal significant disparities in financial literacy between men and women, with women generally scoring lower than men. Factors contributing to these disparities include socioeconomic status, educational attainment, cultural norms, and access to financial education. Studies indicate that women often have lower confidence and engagement in financial decision-making. The review emphasises the need for tailored financial education programs addressing the specific needs of diverse groups of women. Policy interventions that integrate financial education into school curricula and community programs are recommended to promote the development of early and lifelong financial skills. The rise of digital financial services offers new opportunities for enhancing financial inclusion and literacy among women. Enhancing women’s financial literacy is crucial for their economic, social, and psychological empowerment, contributing to broader socio-economic development and gender equality.

Keywords: Financial Literacy, Financial Inclusion, Mobile money, Banking access, Decision making.
Scope of the Article: Finance

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