Prof. Nagari Mohan Panda

Commerce Department

Designation: Professor

Joined NEHU on



M. Com. LLB, (Utkal University) Ph D, (Manipur University) FDPM (IIMA)

Ph D title

Development of Entrepreneurship in Nagaland with Special Reference to Hotel Enterprises

Area of Interest

Cost and Management Accounting, Entrepreneurship and Small Business Management

Current area of work: 

Entrepreneurship Development in Developing /Backward Region, Women Entrepreneurship and Small Business Management

Papers presented:

More than 50

Academic Affiliations: 

Life member  All India Commerce Association
Indian Accounting Association
Indian Accounting Association – Research Foundation

Academic affiliations

Life member of -
All India Commerce Association
Indian Accounting Association
Indian Accounting Association – Research Foundation



  • Activity-Based Costing for Indian Industries, Mittal Publications, New Delhi, 1999


  1. Impact of Demographic Factors on Job Satisfaction: A Study on North Refineries Company of Iraq, in Banerjee, P.; Madhukar, V. & Kumar, A. (Eds.), Global Performance Challenges: Building and Sustaining Competitiveness, Excel India Publishers, New Delhi, 2014, Pp. 347-357 (co-authors SS Hussein & SG Maji)
  2. Budget Efficiency and Firm Performance: Evidence from Iraqi Oil Refineries, in Adigal, V.S. & Mehta, M.C. (Eds.), Changing Finance and Economic Perspective, Bharati Publications, New Delhi, 2014, Pp. 248-255. (co-authors SS Hussein & SG Maji)
  3. Speed of Achieving Budgeted Targets: A Study on Selected Oil Refineries of Iraq, The Journal of World Economic Review, 2013, Vol. 8, No. 2, Pp. 141-151
  4. Corporate Social Responsibility Concerns and Corporate Performance: Some Evidence from India. GITAM Review of International Business, Vol. 2, No. 1, 2009, Pp. 93-111.
  5. Corporate Social Performance Disclosure and Financial Performance: The Indian Experience. Orissa Journal of Commerce, Vol. 30, No.2, 2009, Pp. 110-123
  6. The Impact of Macro Planning and Budgetary Supports on Small Scale Industrialization in Mizoram. 2006. SEDME. Vol 33. No 3. Pp 1-20.
  7. Management of Public Programmes: A Strategic Approach, Kangleipak Business Review, Vol.3, No.1, 2004, pp 43-52.
  8. An Approach to Implementation of Activity Based Costing System in India, The Business Review. Vol.10, No.2, 2004, pp.115-120.
  9. Marketing Management in Small Service Enterprises: A Case Study of Hotel Industry in Nagaland,SEDME, Vol..30, No.2, 2003, pp.55-70.
  10. Product Pricing and Customer Profitability Analysis: Can Activity Based Costing Help Better Customer Relationship, The Business Review, Vol.7, No1&2, 2001, pp-101-107.
  11. Activity Based Cost Modelling, in Rao and Pradhan (Ed) “Strategic Management Accounting”, Deep and Deep Pub, New Delhi, 2000, pp208-215.
  12. What brings Entrepreneurial success in a developing region? Journal of Entrepreneurship, Vol.9, No.2, July-Dec.2000, pp. 199-212. 
  13. Occupational Mobility from the View Point of Entrepreneurship: The Nagaland Experience. Social change, Vol.30, No3&4, Sept-Decembner-2000, pp164-184.
  14. Size, Structure and Overall Quality of Employment in Private Sector Service Enterprises: A Case Study. Journal of the North Eastern Council, Vol.20, No.2, april-June 2000, pp.15-23.
  15. Population Dynamics and Quality of life in North East India in “Environment Resources and Development” by R.K.Rai, S.Singh, D. Nayak and B.S. Mipun (ed) The Geographical Society of North Eastern Hill Region (India), Shillong, 2000, pp.124-132. 
  16. Financing Hotel industry in Nagaland, Finance India, vol.XIV, No.4, December-2000, pp.1155-1164.
  17. Employment in Private Hotel Enterprises of Nagaland, The Indian Journal of labour Economics, Vol.43, No.4, 2000, pp-977-987.
  18. Unit Cost of Higher Education: A Case Study of North Eastern Hill University (a joint paper), Journal of Education Planning and Administration, Vol.XIV, No.3, 2000 pp-269-283.
  19. Human Resources Management in Small Enterprises: A Case Study of Hotel Industry in Nagaland, SEDME, Vol.27, No.3, September-2000, pp.95-107.
  20. Industrial policy and growth of entrepreneurship: A case study of hotel industry in Nagaland. Journal of the North Eastern Council, Vol.19, No.4, Oct-Dec 1999, pp.17-26.
  21. Cost reduction via activity based cost management. Management Accountant Vol. 34 (7) 1999: pp 525-529.
  22. Inevitability of Resource Sharing among University Libraries in North-East India-A Pragmatic Approach” (Co-author). Herald of Library Science, Vol.37, No.1-2, Page 56-69, 1998.
  23. Applicability of Activity Based Costing in Emerging Economics” a joint paper with Prof. M. Gujarathi, Management Accountant, 32: (6), 1997, pp 448-52.
  24. Management Audit for Checking Management Obsolescence in Banks, State Bank of India Monthly Review, Vol. XXXIV, No.5, May 1995, pp.253-262.
  25. Consumer Audit: ‘Role of Students in Nagaland, Awakening’, Nagaland University,1995, page. 1-4
  26. Transparency in Management Accountancy. in “Transparency in accountancy” by …………..(ed) Roopa Publication, Jaipur 1995.
  27. Quality of Life and Population Education. Indian Journal of Commerce, Vol. XLVIII, No.183, September 1995, pp.150-161.
  28. New Small Enterprise Policy : Towards Strengthening Small Sector to Face Economic Challenges. NEHU Journal of Social Sciences, Vol. XII, No. 1, pp. 28-42 (January – March 1994), also in an edited book “State of Indian Economy” by D.D. Bhorali, Mittal Publications, 1995, pp.125-143.
  29. The Impact of Age and Income on Consumer’s Protective Behaviour in Nagaland: An Empirical Study”, NEHU Journal of Social Sciences, Vol.XIII, No. 1-4, 1995, pp33-40.
  30. Activity Based Costing : Towards Resolving Conflict Between Financial Accounting and Tax Accounting”, Guwahati University Journal of Commerce, 1995, Vol. IV pp.46-56.
  31. Application of Zero Base Budgeting in the Indian University System, Journal of Educational Planning and Administration, Vol. VIII, No.2, April 1994, pp.181-198.
  32. Uniformity in Social Reporting – A Pragmatic Approach for Public Sector Enterprises in India”, Indian Journal of Commerce, June 1993, Vol.XLVI, pp.1-11.
  33. Valuation of Human Resources in Indian Industries : An Evaluation”, The Journal of Accounting and Control, Vol.1, 1993, pp. 15-27.
  34. Economic Ideas of Nehru and their Catalytic Impact on Development in India, in ‘Nehru and North East India’ (ed) by H. Gangte, S. Chand and Sons Ltd. New Delhi, 1993, p 195-210.
  35. NERULIBNET for Resource Sharing among University Libraries in NE Region : A Blue-Print” (Co-author), University News, Vol. XXXI, June 28, 1993, pp.11-16.
  36. The Problem of University Teachers in Nagaland : An Insider’s View”, paper presented in a seminar organised by ICSSR and NEHU in the Department of Education, NEHU, Kohima, on 6th May 1993, Seminar Report pp. 13-20.
  37. Consumer Education in Nagaland : A Priority, Silver Jubilee Souvenir of Kohima Arts College, 1992, pp.8-13.
  38. Nagaland – An Industrial Perspective, Himalaya Today, New Delhi, Vol. IV (1), January – August, 1992, pp.8-11.
  39. Practicability of Corporate Social Accounting – A Challenge to Accounts”, Research Bulleting of Institute of Cost & Works Accountants of India, Vol. X (1&2), Jan-June 1991, pp.63-71.
  40. Sickness in Small Industries- A National Problem, Indian Journal of Commerce, June 1989, p 37-60. also in “Small Industries Development in India” (ed) by V.S.P. Rao and D.Nagia, Discovery Publishing House, New Delhi, 1991, p 231-264.
  41. Measures to Tackle Unemployment Problem in Nagaland, Yojana, New Delhi, December 16-31, 1990.
  42. Nehru and the Planning Process Yojana, New Delhi, December 1-15, 1990.
  43. Self Employment Programme in Nagaland, The Warrior, Government of Nagaland, Vol.18(11), 1989, p 9-13.
  44. Emerging Trends of Population Growth in Nagaland, NEHU Journal of Social Science, Vol. VI(1), 1988, p 55-64.
  45. The Pattern of Financing Development in Nagaland, NEHU Journal of Social Science, Vol. VI(2), 1987, p 4-17.
  46. Responsibility Accounting for Managerial control - A Behavioural Analysis, Management Accountant, ICWAI, Calcutta, Vol.22 (12), 1987