Invited SPEAKERS

Prof. Prashant Sharma, O.P. Jindal Global University, India

Bio: Prof. (Dr.) Prashant Sharma is working as Professor & Vice Dean at the Jindal School of Banking & Finance (JSBF), O. P. Jindal Global University, Sonipat. Prior to joining JSBF, he was associated with Jaipuria Noida as Associate Professor and Chairperson (Admissions), IIHMR University Jaipur as Associate Professor and Coordinator (PhD Programme), Jaipuria Institute of Management Jaipur as Assistant Professor (Finance) and Programme Director (PGDM & FPM), and the National Institute of Financial Management (An institute of the Ministry of Finance, Government of India) as a full-time research fellow. At NIFM, he was part of the study team that conducted research on “Unaccounted Income and Wealth in India and Abroad,” popularly known as the Black Money Project, sponsored by CBDT, Ministry of Finance, Government of India. With close to 10 years of teaching and research experience, Prof. Sharma is a Fellow of the National Institute of Financial Management, Faridabad. He has completed a postgraduate degree in finance specialisation from the School of Management, Gautam Buddha University, Greater Noida, and graduated in the field of Mathematics from Dr. B. R. Ambedkar University, Agra. He is a keen researcher, experienced trainer, and dedicated teacher who has an interest in and expertise in the fields of finance and data analytics. He has expertise in various computational tools such as R, SPSS, E-Views, Python, etc. Apart from data analytics, his areas of research and teaching are asset pricing dynamics, corporate finance, capital markets, and econometrics. He has published numerous papers in Scopus and ABDC-indexed journals and also contributed significantly to various sponsored research projects funded by agencies of repute, including CBDT, the Airport Authority of India, and ICSSR. Prof. Sharma has also presented research papers at various national and international conferences and has been shortlisted to participate in various workshops sponsored by the Government of India, AICTE, ISI Calcutta, etc. He is also the recipient of various awards, such as the Best Faculty Award and the Best Research Methodology Award, for his contributions to teaching and research.

Title: Reinforcing financial and accounting resilience in digital circular platforms: The strategic role of digital governance and organizational culture

Abstract: Digital circular platforms are a new form of socio-technical ecosystems integrating digital technologies, financial innovation and organizational sustainability practices designed to build resilience and regenerative value. This research studied the effect of digital platform functionality, digital governance maturity and platform-based financial mechanism on financial and accounting resilience through the mediating impact of organisational culture for sustainability and circular business model innovation. Using dynamic capabilities view and socio-technical systems theory as a theoretical foundation, the current research develops and tests a serial mediation model using data from 297 professionals. Digital governance maturity and platform-based financial mechanism improve financial and accounting resilience significantly to a considerable degree. Organisational culture for sustainability and circular business model innovation exhibits serial mediating effects. Thus, it confirms that a mechanism exists between digital and financial enablers leading to resilience outcomes. The considerable variance in financial and accounting resilience can be explained by the model. Therefore, it can be inferred that adaptive governance and innovation-driven culture are critical to sustaining circular digital ecosystems. This study enhances the understanding of how digital governance and circular innovation are linked through organizational culture-based mediating pathways. Practically, it provides actionable guidance for platform managers and policymakers to facilitate their establishment of integrative digital financial and accounting systems that generate resilience, adaptability, and long-term sustainability for circular business systems.