Journal Press India^®

Editorial Note: Navigating Paradigms in Commerce and Management Research

This issue of Manthan: Journal of Commerce and Management reflects the vibrancy and theoretical progression of contemporary scholarship in management and commerce. The articles presented herein traverse diverse thematic terrains—from the cultural imprint of religious symbolism in branding environments to the economic recalibrations necessitated by mergers and acquisitions, and from grassroots financial empowerment to digital transformation in payment systems. Collectively, these contributions exemplify both academic rigor and applied relevance, offering readers multifaceted perspectives integral to the evolving business landscape.

This issue opens with an exploration by Meenu Joshi, Jeevan Chandra Upadhyay, and Gautam Rawat on how religious icons and symbols interact with consumer brand evaluations. Their study, grounded in symbolic interactionism, critically discusses the ethical boundaries and cultural sensitivities essential for marketers operating in spiritually rich contexts, emphasizing how sacred symbolism shapes consumer behavior and brand authenticity.

A parallel focus on macro-level economic mechanisms is exemplified by the contribution of Abhay Kant, Neeraj Verma, and Vaishali Katariya, who analyze mergers and acquisitions in the “Viksit Bharat 2047” context. They provide empirical and strategic insights into how organizational consolidation can foster innovation, economic synergies, and sustainable growth, and methodologically demonstrate the importance of multilevel perspectives in economic strategy.

Financial empowerment at the grassroots is advanced through the research by Serene Alam and Jamaluddeen, who examine microcredit-driven self-help groups (SHGs). Their work maps the impact of targeted financial interventions on women’s employment and quality of life, offering a rigorous evaluation based on empowerment theory and calling for policy support to enhance regulatory frameworks.

In the domain of policy and social impact, Lawrence Benadict, Chellapandian K., and Ahamed Wasim Musthaq I. A. present an evaluative study on Goods and Services Tax (GST) compliance in the non-profit sector of Tamil Nadu. Their findings illuminate how administrative capacities mediate operational resilience and social impact amidst regulatory shifts, identifying “administrative capacity” as a decisive factor for non-profit performance amidst evolving tax landscapes.

Organizational behavior and work design are thoughtfully addressed by Sahil Sharma and Anu Sohal, whose systematic literature review synthesizes current research on playful work design. Drawing upon theories such as self-determination theory and job demands-resources theory, their analysis underscores the practical and research implications for organizations aiming to enhance creativity and engagement.

Women’s financial literacy in the workplace is critically explored by Anju Motwani, Anju Vaswani, and Jyoti Chandwani. Their empirical study investigates the knowledge gaps, challenges, and the influence of financial attitude among women employees in Mumbai, offering actionable recommendations for HR-driven policy and educational programs that promote financial inclusivity.

Himani Agrawal and Lovy Sarikwal’s study adopts an inductive content analysis approach to interrogate whether high-performance work systems contribute to or detract from employee health. By drawing on responses from IT professionals, they highlight the pivotal role of leadership style and recommend strategies for sustainable organizational growth and well-being.

A hybrid review by Harshit Garg and Mukesh Babu Gupta uses bibliometric and semantic analytic techniques to map the theoretical landscape connecting financial literacy, investor behavior, and risk management. Their bibliometric approach and the integration of latent semantic analysis mark a methodological innovation, advancing research agendas in this field.

Ramesh Kumar’s quantitative investigation into consumer awareness and perception toward AI-linked payment systems in Delhi NCT provides timely insights into adoption drivers and barriers for digital payments, securing a foundation for regulatory and strategic action as fintech solutions grow more pervasive.

Finally, Gangadhara B. and Bheemanagouda analyze the dynamic correlation between exchange rates and Indian IT stock performance using the DCC-GARCH model, illuminating the time-varying interactions and their implications for both investors and corporate strategists in the Indian IT sector.

Current issue captures many of the global paradigm shifts recognized in the literature digital transformation, sustainable business models, AI and data-driven decision making, and the evolving nature of work in remote and hybrid settings all systematically integrated into the research contributions herein. The editorial process adheres to best-practice guidelines to uphold the journal’s commitment to peer-reviewed excellence, transparency, and intellectual independence.

This issue bears testament to the collaborative and innovative work of its contributors, reviewers, and editorial staff. By highlighting authorial voices and research advances, Manthan sustains its mission as a platform for critical inquiry and intellectual rigor in commerce and management scholarship, advancing both theoretical depth and practical impact in accordance with academic publishing standards.

Editor-in-Chief
Dr. Anil Kumar Kashyap

Associate Editor
Dr. Manisha Gupta