NOLEGEIN-Journal of Operations Research & Management

The Future of Management Accounting: Integrating Artificial Intelligence, Big Data, and Predictive Analytics for Business Optimization

Mbonigaba Celestin — 2026-06-09

This study examines the future of management accounting through the integration of Artificial Intelligence (AI), Big Data, and Predictive Analytics as key drivers of business optimization. The research aims to evaluate how these emerging technologies enhance decision-making efficiency, improve financial forecasting accuracy, and support cost reduction strategies in modern organizations. Adopting a secondary data analysis approach, the study synthesizes global industry reports, empirical studies, and statistical data from 2020 to 2024. The findings reveal a strong positive relationship between AI adoption and decision-making efficiency (R2 = 0.997), Big Data utilization and financial forecasting accuracy (R2 = 1.000), and Predictive Analytics with cost reduction (R2 = 0.997). The overall correlation coefficient (0.999) indicates a near-perfect association, confirming that these technologies collectively transform management accounting practices. Furthermore, the study highlights that AI-driven systems significantly improve financial reporting accuracy, fraud detection, risk management, and strategic budgeting. Despite these benefits, challenges, such as data security risks, regulatory compliance issues, high implementation costs, and skill gaps, remain critical barriers to widespread adoption. The research emphasizes the importance of organizational readiness, continuous workforce training, and robust cybersecurity frameworks to ensure ethical and effective technology integration. The study concludes that leveraging AI, Big Data, and Predictive Analytics is essential for achieving sustainable competitive advantage and enhancing financial decision-making in the evolving digital business environment.

Customer Perception of Pricing Strategies and Their Influence on Hotel Booking Decisions: Evidence from Rajasthan

Lokesh Kumar — 2026-05-21

The growing competitiveness and fluctuating demands of tourism are a challenge to the hospitality industry, and the issue of prices is a critical issue that determines the choice of hotels to stay. Hotels commonly vary the price of their rooms using dynamic, seasonal, discount, and corporate pricing to maximize their occupancy and income. Price differences, however, are seen differently by customers, and this poses a challenge in ensuring price transparency, fairness, and customer satisfaction. Although pricing strategies are important in hotel revenue management, most of the current studies mainly concentrate on operation revenue optimization models instead of analyzing how customers interpret the pricing strategies in their position to make a given reservation. Additionally, there is a scarcity of empirical studies within up-and-coming tourism destinations like the state of Rajasthan, where the seasonal tourism demand and competitive hotel industries play an important role in what is happening in the pricing and the market. The current study is aimed to fill this research gap by answering the question about the effects of different pricing strategies on hotel reservation decision- making: Dynamic Pricing, Seasonal Pricing, Discount Pricing, Corporate Pricing, Psychological Pricing, and Price Fairness. A quantitative research design was followed with the help of a structured questionnaire survey including 100 respondents, who are in key tourism destinations within the state of Rajasthan. The data gathered were evaluated with the help of statistical methods such as correlation analysis, analysis of variance (ANOVA), the evaluation of effect size with the help of partial eta squared, and the multiple regression model. It shows that Price Fairness 1 has the highest impact on the reservation decision with an ANOVA F 0.241 and the effect size (η²) of (0.358), followed by Corporate Pricing (F ≈ 15.5, η² ≈ 0.265) and Psychological Pricing (F ≈ 11.1, η² ≈ 0.205). There is a good predictive power of the regression model, with the model having the value of R² = 0.67 and Adjusted R² = 0.63, which shows that almost 67% of the change in the reservation decision-making can be attributed to pricing strategies. The results show that clear, equitable, and strategically planned pricing systems play a key role in determining customer booking behavior. The research offers real-life knowledge that can be applied by hotel managers to come up with good pricing strategies to maximize reservations and customer satisfaction within the competitive tourism markets.

A STUDY ON ASSESSING THE EFFECTIVENESS OF INDIAN POST PAYMENTS BANK IN EXPANDING FINANCIAL INCULSION AMONG RURAL AREA

Jatinder Kaur — 2026-05-09

Financial inclusion remains a critical driver of equitable economic development in India, particularly in rural areas where access to formal banking services has historically been limited. This study examines the effectiveness of India Post Payments Bank (IPPB) in expanding financial inclusion among rural populations by leveraging the extensive postal network and digital banking infrastructure. Established to bridge the last-mile connectivity gap, IPPB delivers doorstep banking services through postmen and Gramin Dak Sevaks equipped with micro-ATM devices and Aadhaar-enabled payment systems. The research adopts a descriptive design using both primary data collected through structured questionnaires and secondary data from reports and literature. The findings indicate that IPPB has significantly improved access to savings accounts, digital transactions, and Direct Benefit Transfer (DBT) services in rural regions. Customers reported increased financial security, convenience in weekly transactions, and trust due to the familiar presence of postal staff. However, challenges such as poor network connectivity, limited digital literacy, service delays, and regulatory restrictions on lending constrain its full potential. The study concludes that IPPB plays a transformative role in promoting inclusive banking by combining technology with human-assisted service delivery. Strengthening digital infrastructure, financial literacy initiatives, and strategic partnerships can further enhance its impact. The findings contribute to understanding the role of payments banks in advancing sustainable rural financial inclusion in India.

TRAFFIC OFFENCE REPORTING SYSTEM

Swati Andhale — 2026-05-09

In many regions, the management and documentation of traffic violations continue to rely heavily on manual and paper-based procedures, creating significant operational inefficiencies. When a traffic offense occurs, enforcement officers generally issue a physical challan at the roadside, with violation details recorded manually or entered later into isolated systems. This fragmented approach often results in data duplication, record inconsistencies, delayed updates, and limited coordination across departments. Furthermore, offenders typically lack convenient access to their violation history or digital payment facilities. To resolve or verify offenses, individuals are often required to visit traffic police stations or designated offices in person, leading to long waiting times, unnecessary administrative burdens, and loss of productivity. Such manual interactions may also increase the risk of record manipulation and unethical practices. The absence of an integrated digital platform restricts real-time monitoring, reduces transparency, and weakens enforcement effectiveness. For traffic authorities, manual processes complicate data analysis, reporting, and policy planning, while for citizens, they create confusion and inconvenience in managing penalties. The cumulative effect is a system that is slow, error-prone, and misaligned with the demands of modern urban mobility. This study highlights the limitations of the existing traffic offense management framework and emphasizes the urgent need for a technology-driven, centralized, and transparent solution. By enabling automated record keeping, digital access to violation data, and seamless online payment mechanisms, such a system can enhance accountability, improve operational efficiency, and foster greater trust between traffic authorities and the public.

Investment Ties as Supply Chain Signals: Leveraging Reciprocal and Triadic FDI Networks to Optimize Multi-Tier Sourcing, Bidirectional Logistics Corridors, and Shock-Resilient Regionalization

Bhargav Chebrolu — 2026-03-13

Global supplier networks are increasingly influenced by cross-border foreign direct investment (FDI), which shapes how sourcing relationships emerge, concentrate, and evolve across multiple supply chain tiers. This study reframes an FDI-based network perspective as a strategic decision-support tool for multi-tier supply chain configuration and risk governance. By applying a count-based network modeling approach, the research interprets reciprocal investment ties as indicators of dependable two-way logistics channels and interdependent supplier–buyer relationships. In contrast, transitive connections – where investment links close through shared partners – are used to identify industrial clustering that can simultaneously enhance operational resilience and amplify systemic disruption risks. The proposed framework combines traditional gravity-based market factors with endogenous network dynamics to explain how investment relationships diffuse across production systems. This integration allows managers to anticipate how structural investment patterns influence supplier reliability, coordination efficiency, and geographic concentration. The findings indicate that mutually reinforced investment ties are associated with lower onboarding costs and smoother coordination for both upstream and downstream flows. However, highly interconnected triadic structures, while offering scale efficiencies and knowledge spillovers, also increase vulnerability to cluster-wide shocks. From a managerial perspective, the framework enables informed portfolio rebalancing by highlighting locations that combine strong market fundamentals with manageable levels of network closure. Such insights support strategic decisions related to supplier diversification, dual sourcing, nearshoring, and buffer placement. Overall, the study provides actionable guidance for aligning procurement, logistics, and financial strategies to reduce spillover risk while maintaining access to specialized production capabilities.

The Economics of Stabilizing Crude Oil

V. Basil Hans — 2026-03-12

Crude oil prices have historically exhibited significant volatility, creating persistent challenges for macroeconomic planning, fiscal management, and energy market stability. Such fluctuations affect inflation, government revenues, investment decisions, and energy security across both oil-exporting and oil-importing economies. This article examines the economic rationale and practical effectiveness of crude oil price stabilization, focusing on the roles played by governments, producing nations, and market institutions in managing price uncertainty. Drawing on established theoretical models of commodity price behavior and empirical evidence from major historical oil price cycles, the study evaluates key stabilization instruments, including strategic petroleum reserves, production quotas, sovereign fiscal buffers, and market-based mechanisms such as futures and hedging instruments. The analysis highlights the inherent trade-offs between efforts to stabilize prices and the efficient functioning of markets, while also considering the distributional and welfare implications across different economic groups and regions. The findings suggest that absolute price stabilization is neither feasible nor desirable, as price signals remain essential for resource allocation and technological innovation. However, well-designed and flexible stabilization frameworks can significantly reduce macroeconomic vulnerability, support long-term investment planning, and enhance resilience during periods of external shocks. The article further emphasizes the importance of coordinated international policy responses and adaptive stabilization strategies to address evolving energy market dynamics and to support a smooth transition toward more sustainable energy systems.