Published Paper Details:

This research will attempt to combine the Indian Knowledge Systems and modern day management sciences by suggesting a unique conceptual framework that will reconcile ethical philosophy with the present day Human Resource and Accounting processes. Based on the principles of ancient Indian governance idea, the study is made to come up with the MA-SHE (Manusmriti Arthashastra to Sustainable Human Effectiveness) model which conceptually, connects values like duty, truth, ethical wealth creation, and service with current-day corporate governance, auditing, human capital development, merit-based recruitment, financial control, and leadership succession. The methodology used in the research is conceptual synthesis and bibliometric analysis in a dual manner. The conceptual part relates scriptural wisdom in occupational ethics, labor equity, hierarchy, financial discipline and corruption control to modern organizational systems in a systematic manner to emphasize their applicability to ethical and strategic proficiency. A bibliometric analysis of the development of the scholarly work in this field is given to support the theoretical integration and covers 589 publications and 437 sources of 1992- 2025. In the analysis, the results indicate that there is steady research output growth over the years, collaborative authorship patterns are very high, and the level of internationalisation is high as the research output is represented by both developed and developing economies. According to the findings, the indigenous knowledge-based frameworks are gaining momentum and are becoming well-established in the world academic and organizational discourse, and the academic impact is present in terms of citation impact and front-line publication houses. This paper finds that the combination of ethical HR practices, with responsible financial systems with Indic wisdom can be used to enhance the sustainability of the organizations, the quality of governance and the effectiveness of human performance in the long term. The research can help in transforming the concept of management thinking by offering a framework based on empirical information and philosophically informed argumentation and also have practical implications on corporate governance, working on policies and future studies such as the creation of value-based performance system and comparisons with the Western models of management.