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Assessing Financial Management Practices and Accounting Mechanisms in Agricultural Cooperatives:A Case Study From Nepal

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Management Studies 2024年第3期12卷 146-171页

作者： chiranjeewee khadka Ghanshyam Pandey Arbin Poudel Eva Cudnilova Global Change Research Institute CAS BrnoCzech Republic University of South Bohemia ČeskéBudějoviceCzech Republic Pokhara Campus PokharaNepal Green Foundation Nepal KathmanduNepal

The study focuses on assessing the financial management practices and accounting mechanisms in agricultural cooperatives in Tulsipur Sub-Metropolitan,Dang District,Nepal with a focus on understanding their implications for financial performance and organizational *** sample size of total cooperatives(n=46)was divided into Savings and Credit Cooperatives(n=18)and Multipurpose Cooperatives(n=28),respectively,with a total number of respondents(n=138)categorized into managing directors,employees,and general *** a mixed-methods approach that combines quantitative analysis of financial data with qualitative insights gathered through interviews and surveys,the study emphasizes the importance of modern financial practices,improved reporting mechanisms,and relevant staff training for long-term *** include the integration of criteria and evaluation tools to assess cooperative performance,with Hamro Pahunch Multipurpose Cooperative identified as a high *** the need for robust financial management strategies to navigate the complexity of the agricultural sector,manage risks,and achieve sustainable development,the study notes frequent preparation of financial management reports on a monthly and annual basis,and predominantly annual accounting *** cooperatives are using computerized models to present financial positions,but face challenges such as lack of marketing infrastructure,cooperative skills,and technical ***,the study advocates for educating policy makers,cooperative leaders,practitioners and stakeholders on the role of effective financial management and accounting in enhancing the resilience,expansion and socio-economic impact of agricultural cooperatives,thereby fostering their long-term prosperity and viability as drivers of rural development and empowerment.

关键词： accounting mechanisms agricultural cooperatives financial management evaluation criteria and performance transparency

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Rural coping and adaptation strategies for climate change by Himalayan communities in Nepal

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Journal of Mountain Science 2020年第6期17卷 1462-1474页

作者： Nabin DHUNGANA Nisha SILWAL Suraj UPADHAYA chiranjeewee khadka Sunil Kumar REGMI Dipesh JOSHI Samjhana ADHIKARI CARE Nepal Central Office 4/288 SAMATA BhawanDhobighatP.0 Box 1661LalitpurNepal Institute of Forestry Pokhara CampusPokharaP.O.Box 33700Nepal Himalayan Conservation and Research Institute DunaiDolpaP.O.Box 21400Nepal Department of Natural Resource Ecology and Management Iowa State UniversityAmesIA 50010USA Global Change Research Institute Academy of Sciences of the Czech RepublicLipova 937005 Ceske BudejoviceCzech Republic Winrock International Nepal.House#Kha 194 P.O.Box 8975SanepaLalitpurNepal WWF Nepal P.0.Box 7660 BaluwatarKathmanduNepal Department of Forests District Forest OfficeChitwanP.O.Box 44200Nepal

Climate change has major impacts on the livelihoods of forest-dependent *** unpredictable weather conditions in rural Nepal have been attributed to a changing *** study explored the climate change adaptation and coping strategies that rural communities adopt for the conservation of natural resources and livelihoods in the mid-hills of *** paper explored major climatic hazards,assessed different coping and adaptation measures,and barrier faced to climate change adaptation based on perceptions by forest-dependent *** conducted focus group discussions,questionnaire surveys,and semistructured interviews with local communities and *** results showed that rural communities had experienced significant impacts of climate change and *** response,they are practicing diverse coping and adaptation strategies,including the construction of bioengineering structures and planting different species that grow quickly and establish promptly.

关键词： Climate Change Community Forest Users Group Index of Usefulness of Practices for Adaptation(IUPA) Adaptation Measures

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