The paper critically examines the accounting standards setting process in India and compares the Indian process with the processes prevailing elsewhere in the world. The paper concludes that the Indian standards setting process is neither transparent nor robust. Even though the Accounting...

Organizational structure has been the focus of many studies in recent years. In most of these studies, the compact of culture on organizational structure is not considered. This paper argues that cultural values of the members of an organization influence its structure significantly. This has...

Behavioural sciences have constantly attempted to bring greater rigour in their measurements. Tests and instruments represent one such attempt. The aim of the present research is to evolve and develop a scientific tool for measurement of the ‘learned helplessness’ (LH) concept. The authors...

The paper discusses the findings of a primary survey carried out in one village in Udaipur District of Rajasthan. The objectives of the study were to understand the financial flows of the rural poor and to have an insight into their financial status. Data was collected from 36 households...

The policy intervention in agriculture has been credit driven. This is even more pronounced in the recent interventions made by the State, in doubling agricultural credit, providing subvention and putting an upper cap on interest rates for agricultural loans, the package announced for distressed...

The paper traces the evolution of Spandana group of institutions. At the outset we explore the background of Spandana, the motivation for the promoters to set up the organisation and how it has aggressively grown from the time it was set up. The organisation reached a stage where transformation...

The Task Force on Revival of Rural Co-operative Credit Institutions (Vaidyanathan Committee) submitted its final report in February 2005 and there have been a few meetings with the state governments to work out the modalities of the implementation of the report. This paper lists out the issues...

This paper examines the role of state in reaching out financial services to the poor in India. The current players in reaching these services include the formal banks and co-operatives. In addition, there are several voluntary efforts that are being undertaken to ensure that financial services...

The paper traces the evolution of Sarvodaya Nano Finance Limited (SNFL). At the outset we explore the background of SNFL, the motivation for the promoters to set up the organisation and how it has grown from the time it was taken over by the community trusts promoted by ASSEFA. As a part of the...

The paper looks at the growth and transformation of microfinance organisations (MFO) in India. We first, define microfinance and identify its "value attributes". Having chosen only those MFOs that have microfinance as the core, we look at the transformation experiences. To understand the...