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The purpose of this paper is to explore how and why corporate social responsibility (CSR) is diffused within the organisation and investigate the factors that influence the diffusion of CSR in the context of a developing country.

Drawing on the diffusion of innovations theory, data were collected from a Nepalese airline company through semi-structured interviews supported by relevant documentary scrutiny.

The findings of this study indicate that the airline company’s CSR practices are aimed at enhancing organisational performance. The adoption of CSR is also seen as a proactive strategy to avoid any future risk associated with their environmental impact. The findings reveal that organisations’ strategy, cultural values and beliefs and top management support are important predictors of the adoption of CSR.

The empirical findings of this study provide valuable insights into how CSR can enhance organisations’ performance if CSR is used in a strategic way. The study also highlights the important role of cultural values and beliefs in the secondary stage of adoption (or internal diffusion), as successful implementation of CSR is highly unlikely to happen without focusing on appropriate culture within the organisation.

This study extends research on diffusion of innovations literature by focusing on both the initial and post-adoption process (primary and secondary stage of diffusion) of CSR within a single airline company operating in a developing country, Nepal.

First, the paper examines the short-term fiscal and budgetary responses of the South Asian governments to the COVID-19 pandemic. Next, it brings out the implications of such responses, focusing on India, Nepal and Sri Lanka.

The paper is based on multiple secondary data sources, including the viewpoints of experts and government officials. Data are analysed using the ideas of financial resilience.

South Asian governments' response to the pandemic shows a gap in understanding the magnitude of the problem and in developing financial resilience. This paper points out the importance of avoiding austerity, becoming more cautious in accepting lending conditions, rethinking public sector accountability and revitalising mutual collaboration through SAARC for developing financial resilience, both at individual country and regional levels.

The study offers some insights on policy implications for South Asian governments in terms of building financial resilience to deal with future crises.

The purpose of this paper is to investigate the role of performance measurement systems in organisational effectiveness in the context of the financial services sector within a developing country.

Using the mail survey method data were collected from 69 financial institutions operating in Nepal. Multivariate analysis, in particular multiple regression analysis was employed to test the hypotheses.

The results suggest that non-financial measures and feedback are tightly intertwined with organisational effectiveness. While institutions are focused on using the performance measures concerning internal business process perspective, less emphasis is placed on using customer and employee-related performance measures because they are considered less significant to organisational effectiveness. The findings also reveal that strategy-related feedback is considered more critical by management, as opposed to performance and staff. The study also provides evidence that 40.58 per cent of the financial institutions in Nepal had implemented the Balanced Scorecard, which is considered to be high when compared with other developing countries.

The findings provide managers with valuable insights pertaining to the role of non-financial performance measures and the importance of feedback in improving organisational effectiveness, which could assist them in (re) aligning their performance measurement practices.

The findings of this study contributes to the limited management accounting literature on performance measurement and the impact on organisational effectiveness by providing evidence from the financial services sector within the context of a developing country.