Authors: Passang Cheki Sherpa, Anil Chettri, Ambika Gurung, Shanti Subba, Lalit Gurung, Mr. Mohammad Pravesh
Abstract: The rapid growth of e-commerce has transformed the way consumers purchase goods and services. With the increasing use of smartphones, internet facilities, and digital payment systems, online shopping has become an important part of consumers' daily lives. In emerging markets such as Sikkim, e-commerce platforms like Amazon, Flipkart, Myntra, and Meesho have gained significant popularity among consumers, especially young people. This study aims to analyze consumer spending behaviour on e-commerce platforms from an accounting perspective. The research focuses on understanding consumers' online purchasing habits, preferred platforms, shopping frequency, and factors influencing expenditure decisions. Primary data was collected from more than 70 respondents through a structured questionnaire. The collected data was analyzed using percentage analysis, frequency distribution, tables, and charts. The findings reveal that consumers between the age group of 18–25 years are the most active online shoppers. Amazon and Flipkart are the most preferred platforms, while clothing products are the most frequently purchased items. Convenience, discounts, product variety, and digital payment options significantly influence consumer spending behaviour. The study concludes that e-commerce has become an important factor affecting expenditure patterns and financial decision-making among consumers in Sikkim.
DOI: http://doi.org/
