Shubham Goswami’s research while affiliated with Sir Padampat Singhania University and other places

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Publications (31)


Assessment of GHG Emission Towards Zero Carbon Industry in Rajasthan
  • Chapter

January 2025

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15 Reads

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Prashant Singh

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Shubham Goswami

The carbon footprint (CF) is a crucial metric used to evaluate the collective influence of governments, companies, and entities on climate change. Unlike traditional emissions accounting, which mostly focuses on emissions from local industrial activity, the CF include the emissions produced via use throughout universal supply networks for product and facilities. There has been a significant surge in interest in using CF assessment for municipalities. The reason for this is because municipalities play a substantial role in generating global carbon emissions, yet there is insufficient data available to adequately track their climate commitments. By integrating consumer surveys done at the household level with a comprehensive global supply chain database, it is possible to accurately quantify carbon footprints at both the district and household level in a spatially-detailed way. Thus far, our research has revealed previously undisclosed discrepancies in the carbon footprints of consumers in affluent countries. In this study, the carbon footprints of families in 12 Rajasthani districts are analysed and compared. Our estimations are derived from micro consumption data collected from 112 households. We analyse the variations in carbon footprints according to demographic, cultural, and economic variables. We establish that it is possible to simultaneously achieve the total eradication of extreme poverty in Rajasthan while implementing assertive strategies to address climate change. However, our research shows that in Rajasthan, efforts to reduce carbon footprint should prioritise high-expenditure families, since they are accountable for around 7 times the quantity of carbon emissions compared to low-expenditure households (who have a daily consumption of Rs. 192). The considerable disparities in carbon footprints among inhabitants of Rajasthan highlight the need of discerning individual accountability for climate change in both domestic and international climate policy.


Evaluating SMEs Exchange as an Emerging Platform in India

January 2025

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2 Reads

Stock exchanges are the cornerstones of every nation’s growth, and capital markets are the nation’s foundation too. Hence, the growth of the Stock Markets of the world is directly related to the production of the economy of every country. It can be noted from the last few years that the stock markets have expanded to suit the unmet needs. Stock market improvement has been created, and different products have been produced to meet the requirements. Commodities and the financial markets are the correct examples. The goal of this paper is to assess that the SME exchange provides companies with a new forum from which they can transfer to the exchange’s main board. Till 2022, 107 companies have been transferred from NSE Emerge to the NSE mainboard market. The research hypothesis of the paper is to measure the performance of the companies that migrated from the SME’s exchange to the main board of the NSE market. Using the independent sample t check with SPSS tools, we took a survey of 107 companies from the NSE Emerge that is being evaluated for their success before and after migration. This study’s added value is to measure that whether the migration is a mean of increasing the profitability of the migrated company or not. We used the statistical tool independent sample t test on pre- and post-migration return differences. Our analysis reveals that when a corporation opts for a main board (NSE) listing, its shares often generate a favourable anomalous return although it was not found significant for post-migration return capabilities.


Leveraging Industry 5.0 for Achieving SDGs: An Empirical Study on Feasibility, Human-Centered Approaches, and Implementation Barriers

November 2024

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13 Reads

The attainment of Sustainable Development Goals (SDGs) necessitated the recognition of substantial societal transformations, a need that was further accentuated by the advent of the pandemic. The future civilization needs to be oriented towards the attainment of sustainable development, a multifaceted process in which technology assumes a pivotal position. The examination of disruptive technologies has brought attention to the significance of Industry 5.0 in terms of sustainable energy as key drivers in advancing the pursuit of the Sustainable Development Goals. The present research examines the potential of disruptive technology to achieve the Sustainable Development Goals. This paper provides a comprehensive analysis of the impact of disruptive technologies on several domains. The aforementioned outcomes are delineated as having a direct impact on Sustainable Development Goals (SDG’s) (Melnyk et al. in Економiчнийчасопис-XXI 9–10:22–30, 2019 [7]; Surana et al. in Technol. Forecast. Soc. Chang. 157, 2020 [11]; Tavanti in Developing Sustainability in Organizations: A Values-Based Approach, Springer International Publishing, Cham, 2023 [12]) . This paper provides an elaboration on some disruptive technologies and their impact on the achievement of the Sustainable Development Goals. This research analyse the responses of 396 industry professionals including Production Managers, Plant Engineers, CSR-Heads, Technology Manager on progression towards Industry 5.0 framework to evaluate the organisational commitment towards SDGs. This research also presents a comprehensive framework that incorporates emerging technologies to facilitate the implementation of Industry 5.0 principles within the context of SDG’s. Study provides insights for manufacturers, policy makers, and scholars in the domain of implementing technology with sustainability.


Unveiling the Landscape of Blockchain Adoption in Financial Services: A Bibliometric Analysis

September 2024

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1 Read

Blockchain technology (BT), initially introduced as the underlying technology for cryptocurrencies, has rapidly gained attention in the financial sector, which has emerged as a focal point for the adoption of Blockchain technology (BT), driven by the increased efficiency, transparency, security, and reduced operational costs. Smart contracts based on blockchain enable automation of processes and real-time transaction tracking streamlining operations and reducing the potential for errors. Emerging fintech startups can capitalize on blockchain’s disruptive potential to offer alternative financial services that bypass traditional intermediaries, thus reshaping the competitive landscape. This research carries out a bibliometric analysis, uncovering the trends, patterns, and implications of research related to the adoption of blockchain technology in the financial sector by systematically reviewing and quantitatively analysing a comprehensive collection of scholarly articles from Scopus Database. The study offers insights by data analysis and visualization into the evolution of research, key contributors, emerging themes, and potential avenues for future exploration.


Demographical profile of stakholders
Result of linear regression
Coefficients
Exploring the need for environmental, social, and governance disclosure strategy from the shareholders’ perspective
  • Article
  • Full-text available

June 2024

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95 Reads

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2 Citations

Corporate and Business Strategy Review

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Shubham Goswami

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[...]

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Anjali Sharma

Corporations are now integrating environmental, social, and governance (ESG) disclosure and sustainability into their business strategy to enhance their reputation, win the trust of stakeholders, and build a more resilient and sustainable future for both themselves and the world. The paper aims to measure ESG disclosure by Indian companies and the perspective of stakeholders. To meet the research objectives and understand the stakeholder perspective on the three ESG disclosure norms, and ESG reporting including environmental factors, social factors and governance factors on 10 aspects, the data from 569 individuals were collected from accountants, managers, employees, investors, and other beneficiaries in different parts of India. The data were analysed using multiple regression techniques to determine whether stakeholders’ perspectives were met and achieved widespread recognition of the inclusion of ESG disclosures and sustainability enhancements. As a result, it was discovered that the cost of disclosing information should be as low as possible to support businesses dedicated to ESG reporting and sustainability. However, the attraction of working for organizations that are good stewards of the environment and society serves to increase interest in ESG reporting among other stakeholders, such as employees. The relevance of the study is that it provides an outcome that the corporation should invest in new technology or platforms to provide more timely data and high-quality disclosure processes for ESG disclosure practices.

Download

Measuring CSR Effectiveness for Sustainable Development in Selected Automobile Companies in India

October 2023

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123 Reads

The implementation of CSR by a company extends beyond legal compliance and entails measures that seem to advance some societal good, above and beyond the interests of the company. The main aim of the study is to investigate the impact of corporate social responsibility (CSR) on the sustainability of selected Automobile companies listed in the NSE. The study is based upon the secondary data collected from companies' annual reports and sustainability reports for last seven years ranging from 2014-2015 to 2020-21. The data is analysed using the statistical technique ANOVA and correlations using the SPSS software. The results of the study revealed that the change in the Environment sustainability has not improved during the study period, while the differences in the CSR expenditure of the automobile companies were found significant and the CSR expenditure has insignificant relation of profitability of the next year of the selected companies.


GIS Business M easuring Reporti ng P ractices Afte r Harmoniz ati o n And Co nversi on Of I FRS In I ndia And Keny a Corp orates

May 2023

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18 Reads

GIS Business

Accounting is the system of recording, classifying and summarizing financial information in such a way that users of the information can make economic decisions based upon it. Accounting began as a simple system of clay tokens to keep track of goods and animals, but has developed throughout history into a way of keeping track of complex transactions and other financial information.The study includes 457 total respondents that include 240 from Kenya and 217 from India.The results of multiple regression analysis revealed the Predictors including Har_conv_2, Har_conv_3, Har_conv_5, Har_conv_6 and Har_conv_14 as predicting Harmonization and conversion of accounting standards


DEVELOPING A BEHAVIORAL MODEL FOR IFRS IMPLEMENTATION: A STUDY OF INDIA AND KENYA

May 2023

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66 Reads

Journal of Critical Reviews

At present we are continuing an intense conversion due to the convergence of vital powers and dominant movements that are restructuring businesses, dynamic new expertise, fluctuating needs of talent, and varying in human culture. It is therefore, decisive to developing behavioral model to analyse Behavioral aspects of IFRS Implementation in respect to Kenya and India. IFRS are deliberated to fetch uniformity to accounting philosophy, practices and statements, and to assist corporates and stakeholders to understand economic analyses and sentences. The IFRS Foundation arrays the criteria to bring transparency, accountability and effectiveness to monetary markets all over the world. Therefore, there is need to measure IFRS and effects on accounting as well as reporting of global corporate sector which has not been explored by many researchers. Further, measuring most influential factor for IFRS adoption and measuring satisfaction with the Benefits of Current Adoption of IFRS, Benefits and problem faced by the working professionals with the Current Implementation of IFRS in their corporation has not been given weightage in the previous studies. Thus we have studied behavioral factors of IFRS implementation.


DEVELOPING A BEHAVIORAL MODEL FOR IFRS IMPLEMENTATION: A STUDY OF INDIA AND KENYA

March 2023

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59 Reads

At present we are continuing an intense conversion due to the convergence of vital powers and dominant movements that are restructuring businesses, dynamic new expertise, fluctuating needs of talent, and varying in human culture. It is therefore, decisive to developing behavioral model to analyse Behavioral aspects of IFRS Implementation in respect to Kenya and India. IFRS are deliberated to fetch uniformity to accounting philosophy, practices and statements, and to assist corporates and stakeholders to understand economic analyses and sentences. The IFRS Foundation arrays the criteria to bring transparency, accountability and effectiveness to monetary markets all over the world. Therefore, there is need to measure IFRS and effects on accounting as well as reporting of global corporate sector which has not been explored by many researchers. Further, measuring most influential factor for IFRS adoption and measuring satisfaction with the Benefits of Current Adoption of IFRS, Benefits and problem faced by the working professionals with the Current Implementation of IFRS in their corporation has not been given weightage in the previous studies. Thus we have studied behavioral factors of IFRS implementation.



Citations (19)


... In pursuit of newfangled trends, the ethical aspects of digitalization of project management system are becoming crucial both for public and private sector organizations. There is a growing emphasis on integrating sustainability practices (Chouhan et al., 2024). This includes balancing economic, environmental, and social factors to align projects with broader responsibility goals. ...

Reference:

Reforming the state governance: A perspective of project management innovations and contract service expertise.
Exploring the need for environmental, social, and governance disclosure strategy from the shareholders’ perspective

Corporate and Business Strategy Review

... Dutta and Bose (2015) are of the view that the critical factors for reaping market-based rewards through the proper application of analytics mainly support at the organisational level, openness to newness in terms of work routines and work engagement, welcoming attitude for change, and culture development on traditions of data-evidence based Global Management Sciences Review (GMSR) management (Kiron & Shockley 2011). Chandra and Goswami (2014) argued that the dimension of customer-centricity in terms of strategic decisions is pivotal to embed the resultant user perception and expectation for market alignment. So, the ground-breaking initiatives that would set the tide for the forthcoming analytics operations have to be started from foundational building in terms of strategic coherence. ...

Investigating End-Users' Perception for ERP-A Select Case of Indian Cement Industry
  • Citing Article
  • March 2014

Abhigyan

... It helps investors assess the sustainability and long-term viability of a company, supports informed decision-making, and encourages companies to improve their ESG practices. Because independent directors should be appointed based on their past performance, corporate governance is increasingly emphasizing the ratio of independent directors to all board members (Sharma et al., 2022;Chouhan, 2022;Chouhan & Goswami, 2022a, 2022bChouhan, Sharma, Vasita, et al., 2021;Chouhan, Sharma, Goswami, et al., 2021a, 2021b. ...

Developing a Sustainable Accounting Framework in the Indian Cement Industry vis-a-vis Manger Perspectives

... Furthermore, (Goswami, Sharma & Chouhan, 2022;Shihadeh, 2020;Shihadeh et al., 2018;Bernini & Brighi, 2017;Jack & Suri, 2014) discovered that financial risk and financial inclusion are negatively correlated. ...

Impact of Financial Technology (Fintech) on Financial Inclusion(FI) in Rural India

Universal Journal of Accounting and Finance

... A bank serves as a financial intermediary that not only lends money and accepts deposits but also performs money transfers, issues letters of credit, cheques, discounts bills, FOREX, and other agency functions (Dadhich et al., 2021). Additionally, it also helps to drive the country's economic growth (Kaur, 2010). ...

Analytical Study of Financial Wellbeing of Selected Public and Private Sector Banks: A CAMEL Approach

... It helps investors assess the sustainability and long-term viability of a company, supports informed decision-making, and encourages companies to improve their ESG practices. Because independent directors should be appointed based on their past performance, corporate governance is increasingly emphasizing the ratio of independent directors to all board members (Sharma et al., 2022;Chouhan, 2022;Chouhan & Goswami, 2022a, 2022bChouhan, Sharma, Vasita, et al., 2021;Chouhan, Sharma, Goswami, et al., 2021a, 2021b. ...

Chapter 4 Measuring barriers in adoption of blockchain in supply chain management system
  • Citing Chapter
  • July 2021

... Indian buyers, who are now known for practicing alert while settling on monetary choices, ought to feel more certain while working with fintech organizations (Bagozzi and Yi 1988). Creating methodologies to meet their prerequisites and impact their monetary way of behaving is one of the principal challenges, alongside laying out a responsive and solid administrative system to stay aware of the fast progression of innovation (Darn and Nguyen 2021; Chouhan et al. 2021e). ...

Chapter 5 Emerging opportunities for the application of blockchain for energy efficiency

... Finally, the current study's findings may be valuable for decision-makers to implement strict regulations for riding underage or without a valid license. Until and unless licensing procedures in India are carefully regulated and closely monitored, the quality of the rider will remain questionable [46]. Graduated driving license programmes already exist in the European Union and Australia [42] and might be worth consideration in a country such as India. ...

Analysis of driver behaviours towards road safety measures using DBQ in the Indian context

Transactions on Transport Sciences

... Environmental sustainability reporting under the ESG criteria refers to the disclosure of an organization's environmental performance and its commitment to addressing environmental issues (Ojha et al., 2021;Chouhan et al., 2020;Khan et al., 2014). ESG reporting has gained significant importance in recent years as investors, stakeholders, and regulators seek more transparency and accountability from companies regarding their environmental impact and sustainability efforts (Almeyda & Darmansya, 2019). ...

Analysis of Challenges Developed Post-construction of Railway Underpass Project
  • Citing Chapter
  • April 2021

... It remains unclear what the course of development would be or how long they would last. Consumer behavior has also undergone a rapid and major change with the pandemic process (Jha & Pradhan, 2020;Hobbs, 2020;Mason et al., 2020;Mehta et al., 2020;Abid & Jie, 2021;Farhadi, 2021;Goswami & Chouhan, 2021;Leach et al., 2021;Masaeli & Farhadi, 2021;Zvarikova, Gajanova & Higgins, 2022). The resulting economic uncertainty causes consumers to have distrust and anxiety about the economy and may have a negative impact on their consumption intentions (Del Rio-Chanona et al., 2020). ...

Impact of change in consumer behaviour and need prioritisation on retail industry in Rajasthan during COVID-19 pandemic
  • Citing Article
  • January 2021

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