ICBAB-2025 Preface

It is with great pride that we present the proceedings of ICBAB‑2025 — the International Conference on Banking, Accounting, and Business, held on 26–27 September 2025. Organized by REST Labs / REST Publisher, this conference provides a vibrant platform for academicians, researchers, industry professionals, and community members to share knowledge, explore innovations, and engage in interdisciplinary dialogue across the fields of Banking, Accounting, and Business.

The Banking theme addressed innovations and technological integration in banking services, structural reforms, fraud prevention, digital banking, and the evolving role of regional, rural, and co-operative banks. The Accounting theme focused on modern accounting standards, regulatory frameworks, financial reporting, ethical considerations, and accounting education. The Business theme explored contemporary management practices, leadership, employee motivation, ethics, branding, succession planning, globalisation, and digital transformation.

Chief Patron

• Mrs. M. Murugammal — Chief Patron, REST Labs

Co-Patron

• Dr. M. Ramachandran — Lead Research Scientist, REST Labs
• Mrs. Vimala Saravanan — Accounts and Administration Head, REST Labs

Convener

• Mr. Sathiyaraj Chinnasamy — Core Scientist, REST Labs

Coordinators

• Ramya Sharma — Conference Coordinator, REST Labs
• Mrs. Anusuya Mohan — Conference Coordinator, REST Labs

Other Organising Members

• Mr. Chinnasami Sivaji — Core Scientist, REST Labs
• Mrs. Manjula Selvam — Core Scientist, REST Labs
• Mr. Chandrasekar Raja — Core Scientist, REST Labs
• Mrs. Vidhya Prasanth — Associate Core Scientist, REST Labs
• Mrs. Nathiya Murali — Associate Core Scientist, REST Labs
• Mrs. Soniya Sriram — Associate Core Scientist, REST Labs
• Mrs. Chitra Periyasamy — Associate Core Scientist, REST Labs
• Mr. Maheswaran Madhaiyan — Associate Core Scientist, REST Labs
• Mrs. Arunambigai Ramesh — Associate Core Scientist, REST Labs
• Mrs. Poonkodi Sathiyamoorthy — Associate Core Scientist, REST Labs
• Miss Devipriya Mani — Associate Core Scientist, REST Labs
• Mrs. Mythili Senthil — Associate Core Scientist, REST Labs

Technical Committee

• Dr. Toopalli Sirisha — Sri Venkateswara College of Engineering, Andhra Pradesh, India
• Dr. Ashwini Chavan — MES Institute of Management & Career Courses (IMCC), India
• Dr. Archana Aravindan — Sree Kerala Varma College, India
• Dr. Ashwini Prabhakar Chavan — MES Institute of Management and Career Courses (IMCC), India
• Dr. A. Sathish Kumar — Govt Degree College, Telangana, India
• Dr. S. Chandrasekaran — Saveetha School of Management, India

Advisory Committee

• Dr. R.S. Solanki — Oriental University, Madhya Pradesh, India
• Nael Yousif Mohd Sayedahmed — Modern University College, Ramallah, Palestine
• Dr. Chitra Gounder — Thakur Institute of Management Studies and Research, India
• Dr. Nethravathi K — Jain University, India
• Dr. Sajjan Choudhuri — Chandigarh University, India
• Dr. Rashmi Aggarwal — Chitkara Business School (Chitkara University), India
• Dr. M. Syed Ibrahim — Government Arts College (Autonomous), Salem, India
• Dr. Pinki Rani — IGU, Meerpur, Haryana, India
• Dr. Sweta R. Kumar — Bhagwan Mahavir College of Management, Surat, India

This volume brings together peer-reviewed papers covering a wide range of topics across banking, accounting, and business, reflecting the interdisciplinary and collaborative spirit of the conference. We hope that the research and insights presented here will stimulate further exploration, foster meaningful collaborations, and serve as a valuable resource for academics, practitioners, and community members alike.

We extend our sincere gratitude to all authors, reviewers, committee members, and participants for their contributions, which made ICBAB‑2025 a resounding success.