Performance Evaluation of Workers in a Government Undertaking Company of India

Humans are having unlimited potential for growth and development which is measured in an organisation under Performance appraisal System (PAS). PAS is the process of analyzing and recording information about the relative worth of an employee, that is a two way communication process. It involves an active communication between employee and supervisor about performance. PAS can be measured by a system of evaluation but since there is no unanimous system exists the companies are using any one or their own system. Their system of PAS may be older one and sometime unable to measures the performance of the employees. Hence in this paper a company CCI is selected which has given the time and information to analyse their system and an improved system made by the researchers already were also used by taking a census survey of all employees of the company. To test the hypothesis independent sample t test was used with SPSS-19 software. It was found that the company’s current PA system has some hidden difficulties and the new system is able to measure the employees potential in well manner

XBRL Acceptance in India: A Behavioral Study

XBRL is fast becoming the new paradigm for reporting of financial information digitally. XBRL brings structure to business information with comprehensive description and contextual information for advanced analysis. It enhances the efficiency of financial reporting, accuracy, timeliness and reliability of financial data. Many Indian companies still resist using it. The present research uses technology acceptance model to analyze the perception of financial experts in respect of acceptance of XBRL as reporting method. The result revealed that using XBRL increases productivity but interacting with the XBRL requires lot of mental efforts. These findings can be an empirical and theoretical foundation to accelerate the adoption of XBRL in India.  </jats:p

XBRL Acceptance in India: A Behavioral Study

XBRL is fast becoming the new paradigm for reporting of financial information digitally. XBRL brings structure to business information with comprehensive description and contextual information for advanced analysis. It enhances the efficiency of financial reporting, accuracy, timeliness and reliability of financial data. Many Indian companies still resist using it. The present research uses technology acceptance model to analyze the perception of financial experts in respect of acceptance of XBRL as reporting method. The result revealed that using XBRL increases productivity but interacting with the XBRL requires lot of mental efforts. These findings can be an empirical and theoretical foundation to accelerate the adoption of XBRL in India. &nbsp

Sustainable reporting practices of selected cement companies in

Sustainability reporting, under organizational reporting framework, gives information about economic, environmental, social, and governance performance (GRI). Corporate sustainability reporting has a strong practice of environmental reporting with corporate principles. Despite various guidelines such as GRI, the reporting and presentation of sustainable items are not common in practice. The study aims to analyze the current sustainability of Accounting Practices in Indian Cement Companies. To analyze the same, researchers have taken a case study of five prominent cement companies, JK Cement Ltd., Shree Cement Ltd., ACC Cement Ltd., Binani Cement Ltd., and Ambuja Cement. The study observed the common reporting methods of the selected companies under various common heads in the Indian Cement companies and later to make a comparison amongst them, further by taking the views of the company respondents, with a questionnaire. For measuring combined effect of the selected companies, financial and non-financial disclosure of the selected 13 items for sustainable reporting has been considered, and to analyze the independent variables having influenced upon the combined effect of dependent variables MANOVA statistical technique was applied. It was found that there is a critical difference in the reporting of financial and non-financial sustainability factors by Indian cement companies. The study concluded that the corporations should follow the best standards of environmental sustainability for strengthening their activities and documentation on sustainable growth.</jats:p