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Browsing Department of Commerce by Author "Sukthankar, Sitaram V."
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Item A factor-cluster approach in assessing residents' perceptions towards sustainable rural tourism development(Revista Latino-Americana de Turismologia, 2024-10-25) Gaonkar, Sadanand; Sukthankar, Sitaram V.Rural tourism is now widely embraced and has given rural residents numerous recreational business opportunities to engage in tourism globally. Therefore, they are required to investigate even on a lesser scale. In this regard, a study was conducted to ascertain how locals view sustainable rural tourism development and how these perceptions vary across various demographic categories. The data was gathered from 300 randomly selected Dharbandoda Taluka, Goa, India residents and analyzed using descriptive statistics, Exploratory Factor Analysis (EFA), and Cluster Analysis. The EFA revealed the five main factors, namely, the public utility services factor, economic factors, social factors, cultural factors, and environmental factors. The factor-cluster analysis results identified the three main clusters: Socio-Environmental, Socio-Economic, and Socio-Cultural Focused. It is revealed that cluster 3 has more respondents who are female, ages between 18 to 25, single, and employed, and have favorable attitudes toward the sustainable development of rural tourism. The study concludes that the region will experience significant growth if more local and natural resources are utilized efficiently.Item Application of Digital Technology in Accounting Profession for Achieving Business Goals and Sustainable Development(Springer Nature Singapore Pvt. Ltd., 2022) Sukthankar, Sitaram V.; Kumar Baral, Sukanta; Rath, Ramesh Chandra; Goel, RichaDigital technology has gained growing importance in professional accounting as it serves as a uniquely situated place where departments and disciplines interact around both official and non-official operations. Application of digital technology has the ability for performing a set of standards of work, develop models and generate best quality of digital information and inform to the higher authority. It noticed to various informations related with the organizational function into a standard line of execution with the principles of sustainable development. Digital technology in professional accounting research is increasingly focusing on procedures created by professional accountants with the goal of ensuring a company’s long-term success. The integration of social and environmental data into financial reports has been characterized by some organizations as a way to adapt and enhance international reporting requirements. The study’s primary objective is to increase public awareness of the accounting profession’s contribution to national sustainable development. Because of this, we will depend on a documentary study of national and international laws for attaining organizational business goals in the matter of how digital technology influences the accounting profession for this proposed article. Thus, in order to achieve our organizational business goals, it is also referred different studies of national and international laws pertaining to the use of digital technology in the accounting profession.Item Drivers in the fisheries domain: A bibliometric and text mining analysis(Heliyon, 2024-06-15) Fernandes, Relita; Sukthankar, Sitaram V.Fisheries have garnered attention from researchers throughout the last several decades. This sector's contribution has been recognised globally, leading to exponential growth in the number of research studies published in this area. Among all the dimensions from which this field has been explored, a critical theme under focus has been the drivers in the fisheries domain. Therefore, this study aims to provide a wholesome view of such studies that have explored drivers in the context of fisheries using bibliometric analysis and text-mining tools. Based on the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) approach, 322 studies on the theme were extracted from the Scopus and Web of Science databases. The studies extracted were analysed using VOSviewer and Orange software. The analysis uncovered the top journals and publishers in this domain and revealed the hidden patterns in the existing literature. The researchers posit that rather than judging the growth solely based on the number of citations and publications over the period, focus should be concentrated towards identifying themes that have gained immense attention from researchers over the years. The results indicate a shifting trend in recent times, centered on topics related to sustainability and climate change, among many more. The findings have important implications for researchers to make valuable contributions in this domain.Item Mapping the behavioral intentions of tourists to revisit cultural destinations: A bibliometric analysis(African Journal of Hospitality, Tourism and Leisure, 2024) Gaonkar, Sadanand; Sukthankar, Sitaram V.The growing popularity of cultural tourism destinations has been the subject of numerous studies for decades. These destinations significantly contribute to the tourism industry by promoting and developing tourism products, attracting many tourists. Thus, it requires a thorough understanding of mapping the tourist's revisit behavioural intention to this destination. This also requires investigating what antecedents contribute to tourists' revisit behavioural intentions. Therefore, through a bibliometric analysis, this study addresses the overview of the current scope and boundary of knowledge to map the tourists' behavioural intentions to revisit cultural destinations. Data from 125 Scopus articles from 2003 to 2023 were analysed, and a review analysis was carried out using VosViewer and Biblioshiny software. A PRISMA approach is used to identify the research articles. The findings revealed that articles published from 2019 onwards have gradually increased in this area of research. Similarly, the author's contribution and network analysis results have been produced that revealed the antecedents of behavioural intention to revisit, such as Tourists' Destination Image, Tourists' Satisfaction, Tourists' Memorable Experience, Tourists' Motivation, and Perceived Authenticity. The study concludes that tourism managers and policymakers need to look at these aspects to develop the tourism industry while focusing on the cultural destination of the region.