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The primary use of financial-based performance metrics to assess an organization's success might be misleading. The application of non-financial performance metrics could improve organizational success and longevity. This study aimed to examine the effectiveness of learning and growth performance metrics for organizational success in the Nepalese telecommunication industry. The quantitative research approach was utilized for collecting, presenting, and analyzing data obtained during a survey. The two major telecommunications service providers in Nepal, Ncell and Nepal Telecom, were taken as sample organizations, and their employees were the study's respondents. The study revealed that two latent learning and growth performance metrics, namely 'organizational culture and alignment' having seven observable variables (β = 0.229, t = 3.419, p < .05) and 'information capital' having four observable variables (β = 0.079, t = 1.193, p < .05) were significant for organizational success. In contrast, one latent metric, 'human resources' having seven observable variables (β = 0.047, t = 0.708, p > .05), was insignificant. The overall explanation of the observed non-financial performance metrics to the organizational success of the Nepalese telecommunication industry was approximately 6%. A better learning and growth environment helps an organization generate, acquire, share, and integrate information to build resources and capabilities. In addition, non-financial performance metrics help organizations connect business performance with strategy, allowing them to be competitive.

Management accounting practices (MAPs) are crucial for manufacturing firms to control diverse organizational operations and improve their organizational performance. The study aimed to analyze the scope of MAPs and their association with the organizational performance of Nepalese manufacturing firms. The outcomes relied on primary data obtained through structured survey from 223 medium to top-level employees of the selected companies. It was found that traditional management accounting practices had greater dominance (β = 0.817, p = 0.000) in the package of MAPs than contemporary management accounting practices (β = 0.707, p = 0.000) in Nepalese manufacturing firms. The extent of use of contemporary management accounting practices was marginally greater (mean = 3.757) than traditional management accounting practices (mean = 3.563). The analysis also disclosed no association of MAPs with organizational performance of Nepalese manufacturing firms. Though the study had a moderately small sample size from the manufacturing industry, future studies may examine the association between MAPs and organizational performance by taking samples of the manufacturing and service industry to ensure comparability and generalizations. The study endeavored to advance management accounting literature by presenting pragmatic evidence on the association of MAPs with organizational performance in the Nepalese scenario.

The study looked at the use of internal business process metrics within the performance assessment framework of the Nepalese telecom industry. It employed a descriptive study approach and an organized questionnaire survey instrument. The population of this study included all of Nepal's telecom operators and their employees. The sample organizations from which random sampling techniques obtained the responses of 318 employees were Nepal Telecom and Ncell. The employees who hold at least offers and above positions at their company were the targeted respondents of the study. Three parts of the survey questionnaire were set up with 27 questions of different types to gather data. SPSS (statistical package for social sciences) program was employed to process and analyze the data. Sixteen measuring variables within four constructs were examined to assess the IBPP (internal business process performance). Three of these constructs: operations management (β = 0.229, p < 0.01), customer management (β = 0.380, p < 0.01), and regulatory and social processes (β = 0.175, p < 0.01) were found to have a statistically significant and favorable impact on the IBPP while innovation processes (β = 0.024, p > 0.05) was not properly applied and understood in the Nepalese telecom industry. The findings of this study will help identify the primary drivers of performance metrics and their relevance in organizational performance for the Nepalese telecom industry.

The study assessed a product or service by customers that met their needs and aspirations. It sought to examine the influence of non-financial customer performance (CP) measures on non-financial organizational performance (NFOP) in the Nepalese cellular telecommunications industry (NCTI). Using a structured questionnaire survey instrument, it employed a descriptive research approach. This study's population included all the global system for mobile (GSM) customers of Nepal Telecom (NT) and Ncell. The sample comprised 385 customers delineated through non-probability sampling techniques. The study's targeted respondents were postgraduate understudies, service holders, business people, and self-employed individuals. The survey instrument was composed of three sections comprising 28 data collection questions. A statistical package for the social sciences (SPSS) and analysis of moment structures (AMOS) programming were used to analyze the collected data. The study applied confirmatory factor analysis (CFA), path analysis (PA), and structural equation modeling (SEM) to evaluate the significance of the hypothesized paths. It was found that CP had a positive and significant relationship with NFOP in NCTI, with customer retention (CR) being a better predictor, followed by customer loyalty (CL), customer satisfaction (CS), and customer acquisition (CA). This was a cited representative study, not exhaustive, and would help to understand the key drivers of CP in the NCTI.

Eliminating gender prejudice in job advancement is crucial to organizational success. The study aims to analyze the impact of invisible barriers (corporate culture and corporate practices) on the promotion of women working in Nepalese commercial banks. Structural equation modeling and path analysis have examined how the glass ceiling factors affect women's career progression. The study's targeted population consisted of female middle-level managers. It used convenience sampling to collect information from 288 female middle-level managers. Kaiser-Meyer-Olkin and Bartlett's tests for sphericity were used to test the study's external validity. Construct reliability tests and average variance extracted tests were used to evaluate the convergent validity of the latent variables. Heterotrait-monotrait ratio test was used to assess the discriminant validity of the independent components. The result revealed that the corporate culture with seven observable items (β = –0.313; p < 0.05) and corporate practices with nine observable items (β = –0.507; p < 0.05) had a negative and statistically significant impact on women's career progression in Nepal, accounting for approximately 64.0% of the variation. For organizations to be moral and effective, gender stereotypes regarding promotions must be eliminated. The study's findings assist policymakers in understanding how the glass ceiling affects women's promotion in businesses and recognizing discrimination based on gender to make promotional decisions impartial.