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The objective of this study is to ascertain the determinants that prompt organizations to embrace the cloud-based enterprise research planning (ERP) system with the intention of diminishing closing time and enhancing user performance. In... more
The objective of this study is to ascertain the determinants that prompt organizations to embrace the cloud-based enterprise research planning (ERP) system with the intention of diminishing closing time and enhancing user performance. In addition, it is necessary to construct a comprehensive model that encompasses the various elements that influence firms' decisions to use cloud-based Enterprise Resource Planning (ERP) systems. These considerations include the impact of the pandemic, performance expectations, facilitating conditions, effort expectations, behavioral intentions, and the adoption of software specifically designed for cloud-based ERP functionality. The present study employed a questionnaire survey as a means of data collection, specifically targeting employees of ERP organizations to obtain primary data. The present study employed the Unified Theory of Acceptance and Technology Use 2 (UTAUT2) as the theoretical framework to establish the variable, utilizing Structural Equation Modeling-Partial Least Squares (SEM-PLS). The authors have indicated that various aspects, including the pandemic effect, performance expectance, enabling situation, effort expectation, behavior intention, and software (specifically, cloud-based
ERP), have been found to have a beneficial influence on cloud-based ERP. This research study provides novel management insights that enhance the existing body of knowledge on cloud-based enterprise resource planning (ERP) systems. Specifically, it examines the moderation model in the context of manufacturing enterprises located in Malaysia. There is ample opportunity to employ several theoretical frameworks, including the theory of consumer satisfaction. Still, the scope of this study did not encompass small and medium-sized enterprises (SMEs) or industries in general.
ERP), have been found to have a beneficial influence on cloud-based ERP. This research study provides novel management insights that enhance the existing body of knowledge on cloud-based enterprise resource planning (ERP) systems. Specifically, it examines the moderation model in the context of manufacturing enterprises located in Malaysia. There is ample opportunity to employ several theoretical frameworks, including the theory of consumer satisfaction. Still, the scope of this study did not encompass small and medium-sized enterprises (SMEs) or industries in general.
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Presently, any development initiatives without considering sustainability can barely be imagined. There has been a paradigm shift in the focus of the development partners from the mere development to sustainable development. However, the... more
Presently, any development initiatives without considering sustainability can barely be imagined. There has been a paradigm shift in the focus of the development partners from the mere development to sustainable development. However, the role of development partners in bringing sustainability in livelihood assets of the rural community has long been questioned. Hence, this study aims to explore the sustainability in the form of changes in livelihood assets of a local community in Bangladesh. This study considers the changes in livelihood assets of the community over the three-time frames-before, during, and after a project implemented by a national NGO called 'UST' and subsequently identifies the community's capacity to sustain the project outcomes after the completion of the project. 'Sustainable Livelihood Framework (SLF)' developed by Department for International Development (DFID) was utilized in this study to analyse the vulnerability and livelihood issues of the community members. Data has been collected through focus group discussions, household survey and key informants' interviews from three distinct villages of 'Khutamara' union in the 'Nilphamari' district of Bangladesh. The finding of the study states that all the livelihood assets such as the social capital, human capital, natural capital, financial capital, physical capital have positively changed due to the interference of the development partners. This study further finds that even after the completion of project tenure, such positive trends continue to exist among the community members indicating sustainable development. Moreover, political capital-a new type of livelihood has also emerged because of the project implementation which was not quite evident before the inception of the project. In addition, this study explored the unique phenomenon of the Shabolombee Gram, where the transformation altering farmers', livelihoods does not come from the government or the private sector but originates from a Non-Governmental Organization (NGO). Therefore, the government and its development partners may adopt and incorporate the Modified Sustainable Livelihood Framework (MSLF) to ensure the sustainable development.
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Purpose: The purpose of this study is toanalyses the factors that influence blockchain & bitcoin for peer money transfer. Also, this study identifies the concept of blockchain and cryptocurrency. Furthermore, the conceptual framework... more
Purpose: The purpose of this study is toanalyses the factors that influence blockchain & bitcoin for peer money transfer. Also, this study identifies the concept of blockchain and cryptocurrency. Furthermore, the conceptual framework of this study developed incorporating trust on software as a mediator for a better understanding of the use of blockchain in a peermoney transaction. Theory: The unified theory of acceptance and use of technology (UTAUT2) by adding trustin software as an independent variable. This research also demonstrates the relationship between the blockchain and bitcoininpeer transaction. The theoretical framework of this study developed to merge trust on software as a synthesis in UTAUT2 for a better understanding of the use of blockchain for peer transaction in Malaysia. Methodology: 142 self-administered questionnaires distributed through simple random sampling technology aimed at blockchain users in Malaysia from 20 to 30 years. Data analysis performed using PLS. This studyalso demonstrate the relationship of peer transaction and trustin software have a positive and significant relationship with using blockchain& bitcoin. Significant: This research will significantly contribute to blockchain diversityin Malaysia. It is also providing them with useful information about the interaction between the critical determinants of the trust and intention of blockchain behaviourin Malaysia. Originality: This is one of the most recent studies that describe the blockchain& bitcoin fundaments and transaction policy in Malaysia.
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The main purpose of this study is to explore the association between accruals management (AM) and board attributes. Additionally, the study investigates the moderating role of ownership structures. In order to perform the study, five... more
The main purpose of this study is to explore the association between accruals management (AM) and board attributes. Additionally, the study investigates the moderating role of ownership structures. In order to perform the study, five years of data (2016-2020) for 159 firms listed on the Dhaka Stock Exchange (DSE) have been considered, consisting of 759 firm-year observations. Agency theory that governs the relationship between the principal and the agent has been applied here. We have used STATA software with the random effects GLS model to run the regression on the balanced panel data. The results of the analysis show that, while board size and board independence have significant positive relation with AM, gender diversity, institutional ownership and family ownership show a significant negative association with AM. The analysis of moderating variables shows that foreign ownership has a significant negative impact on the association between board expertise and AM, and family ownership has a significant negative impact on board independence and AM. These findings indicate that the type of ownership structure may be useful in attaining the objectives of the board in Bangladesh. The findings of the study will be relevant for the regulatory authorities in Bangladesh in controlling and implementing new guidelines related to corporate governance. Contribution/Originality: This study examines the role of ownership structure on the relationship between board and earnings management, which is one of the very few studies in the context of an emerging economy. Moreover, the study applies the extended modified Jones model, which enhances the literature on accruals estimation.
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This study investigates the effect on the teacher's performance of collaborative effort and efficiency of inquiry-based learning. It also determines the impact of the mediating role of student performance. The research framework was... more
This study investigates the effect on the teacher's performance of collaborative effort and efficiency of inquiry-based learning. It also determines the impact of the mediating role of student performance. The research framework was constructed based on the unified technology acceptance and use of technology theory. A quantitative analysis was done with surveys to collect primary data from the teacher and lecturers of Malaysia. The researcher used a Likert scale of 7 to evaluate elements of the building. This study focuses on the top 10 public university students in Malaysia. The universities are University Malaya (UM), University Kembangan Malaysia, University Putra Malaysia (UPM), University Since Malaysia (USM), University Technology Malaysia (UTM), Universiti Utara Malaysia (UUM), International Islamic University Malaysia (IIUM), University Technology Mara (UiTM), University Malaysia Perlis (UniMap), and University Tun Hossain (UTHM). Finally, researchers selected the total ...
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This study investigates the effect on the teacher's performance of collaborative effort and efficiency of inquiry-based learning. It also determines the impact of the mediating role of student performance. The research framework was... more
This study investigates the effect on the teacher's performance of collaborative effort and efficiency of inquiry-based learning. It also determines the impact of the mediating role of student performance. The research framework was constructed based on the unified technology acceptance and use of technology theory. A quantitative analysis was done with surveys to collect primary data from the teacher and lecturers of Malaysia. The researcher used a Likert scale of 7 to evaluate elements of the building. This study focuses on the top 10 public university students in Malaysia. The universities are University Malaya
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This study provides a decentralized blockchain-based traceability system that allows for the continuous integration of IoT devices from the producer to the end-user. This study developed a "Supplier-Consumer Network"-a hypothetical... more
This study provides a decentralized blockchain-based traceability system that allows for the continuous integration of IoT devices from the producer to the end-user. This study developed a "Supplier-Consumer Network"-a hypothetical end-to-end fruit traceability programme-to help with implementation. The goal is to build a distributed ledger that can be accessed by all network members, resulting in more openness. Also, attempts to construct blockchain-based traceability for farmers and nutrients to reduce the loss and prevent fruits waste. Besides that, it used blockchain-based supply chain management for farmers. Besides that, experts review and farmers validation have been utilized. Blockchain-based traceability to the farmer represents an ultimate trace and explore the best possible way to dispatch to the seller before fruits rotten. This study contributed to the academic understanding of fruit supply chain management. Also, provide an inclusive idea to households and reduce fruit waste. Finding ways to reduce the fruit supply chain can be an effective method of waste prevention through tracing and distributing appropriate times for fruit supply chain management.
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The adoption of the international financial reporting standard (IFRS) has become an important research topic and received considerable attention from many empirical researchers worldwide. However, to the best of the authors’ knowledge,... more
The adoption of the international financial reporting standard (IFRS) has
become an important research topic and received considerable attention from
many empirical researchers worldwide. However, to the best of the authors’
knowledge, it’s one of the very few efforts to examine the relationship between IFRS
adoption and real earnings management (REM) with the moderating role of board
characteristics (board size, independence, expertise, CEO duality, and gender
diversity). The study employs 94 firms listed on the Dhaka Stock Exchange (DSE) for
six years, i.e., 564 firm year’s observations, over two time periods as pre (2004–06)
and post (2013/14-15/16) adoption of IFRS. The underpinning theory of the study is
agency theory, which explains the relationship among variables. To perform
regression analysis on balanced panel data, STATA was used with PCSE estimators.
The results show that IFRS has a significant negative relationship with REM. Board
expertise and gender diversity have a significant negative relationship with REM,
whereas CEO duality has a significant positive association with REM. Moreover, it is
documented that board size and CEO duality have a significant negative moderating
effect on the relationship between IFRS and REM. In contrast, board expertise, board
independence, and gender diversity have significant positive moderation. It implies
that a strong corporate governance mechanism may help to attain the objectives
of IFRS adoption in Bangladesh. Thus, the findings of this study may persuade
regulatory authorities in Bangladesh to make corporate governance compliance
mandatory with punitive action, which would also act as a guideline for developing
countries.
become an important research topic and received considerable attention from
many empirical researchers worldwide. However, to the best of the authors’
knowledge, it’s one of the very few efforts to examine the relationship between IFRS
adoption and real earnings management (REM) with the moderating role of board
characteristics (board size, independence, expertise, CEO duality, and gender
diversity). The study employs 94 firms listed on the Dhaka Stock Exchange (DSE) for
six years, i.e., 564 firm year’s observations, over two time periods as pre (2004–06)
and post (2013/14-15/16) adoption of IFRS. The underpinning theory of the study is
agency theory, which explains the relationship among variables. To perform
regression analysis on balanced panel data, STATA was used with PCSE estimators.
The results show that IFRS has a significant negative relationship with REM. Board
expertise and gender diversity have a significant negative relationship with REM,
whereas CEO duality has a significant positive association with REM. Moreover, it is
documented that board size and CEO duality have a significant negative moderating
effect on the relationship between IFRS and REM. In contrast, board expertise, board
independence, and gender diversity have significant positive moderation. It implies
that a strong corporate governance mechanism may help to attain the objectives
of IFRS adoption in Bangladesh. Thus, the findings of this study may persuade
regulatory authorities in Bangladesh to make corporate governance compliance
mandatory with punitive action, which would also act as a guideline for developing
countries.
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This research examines the relationship between facilitating condition, digital literacy, pandemic adoption, social influence, application use intention, and IoT-based business. Also, the research used systematic random sampling in this... more
This research examines the relationship between facilitating condition, digital literacy, pandemic adoption, social influence, application use intention, and IoT-based business. Also, the research used systematic random sampling in this study to achieve the most rigorous analysis of the possible research objectives even though 277 legitimate replies were received in response to the survey questions asked at the online-based companies in Bangladesh. The scope of this study is the urban SME industry in Bangladesh. Besides that, the data was being analyzed with the help of partial least squares structural equation modeling (PLS-SEM). These research findings showed that facilitating condition (FC), digital literacy (DL), pandemic adoption (PA), social influence (SI), application use intention (AUI), and IoT-based business (dependent variable) effect in SME business industries in Bangladesh.
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The study deals with the problem of Activity-Based Costing (ABC)
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Purpose: The purpose of this study is to analyse the factors that influence blockchain users to utilise blockchain in e-Logistic. Also,this study identifies the relationship between supply chain capabilities, E-traceability and... more
Purpose: The purpose of this study is to analyse the factors that influence blockchain users to utilise blockchain in e-Logistic. Also,this study identifies the relationship between supply chain capabilities, E-traceability and E-paymentintegration with blockchain and cryptocurrency. The conceptual framework of this study developed incorporating trust as an installation for a better understanding of the use of blockchain in Malaysia logistic sector. Theory: The unified theory of acceptance and use of technology (UTAUT2) by adding trust as an independent variable. This study aims to study the relationship between the main determinants of UTAUT2 and the factorsto use of blockchain and e-logistic for enhancement oflogistics industry. The conceptual framework of this study developed to merge trust as a synthesis in UTAUT2 for a better understanding ofe-logistic. Methodology: The cross-sectional approach used in this study. Four hundred seventy-eight self-administered questionnaires distributed through simple random sampling technology aimed at blockchain users in Malaysia from 25 to 44 years. Data analysis performed using PLS. The outcome of this research shows that the relationship between e-logistic, blockchain, cryptocurrency and trust have a positive and significant relationship. Significant: This research will significantly contribute to blockchain businesses and merchants in Malaysia.Also, it provides them with useful information about the interaction between the critical determinants of the supply chain capabilities, blockchainand cryptocurrency implementation in the logistics sector in Malaysia. Originality: This is one of the most recent studies that describe the blockchain and cryptocurrency in Malaysia logistics.
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The aim of this paper is to study the various factors of job satisfaction among different commercial bankers in Bangladesh and to highlight the findings by performing statistical techniques like correlation to gauge level of significance... more
The aim of this paper is to study the various factors of job satisfaction among different commercial bankers in Bangladesh and to highlight the findings by performing statistical techniques like correlation to gauge level of significance of the factors in question. Compensation has been considered as the major factor for job satisfaction. However, other related factors such as promotion, recognition, job involvement and commitment are also taken into account. Employees from National Bank, Bank Asia and Standard Chartered Bank were taken as the subjects of this study. Job satisfaction is an attitude of an employee over a period of his job. Hence, the factors of satisfaction and dissatisfaction changes over the period. It is a relative term and is nowadays used as a key factor to gauge the performance of a particular employee and organization. Satisfied employees are more likely to be friendly and responsive which attracts customers. Dissatisfied employees can lead to customer dissati...
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This study aims to examine the relationship between directors' diversity (DIRDIV) and financial performance (FP) with a particular focus on the moderating effect of corporate sustainability practices (CSP). The study analyzes a sample of... more
This study aims to examine the relationship between directors' diversity (DIRDIV) and financial performance (FP) with a particular focus on the moderating effect of corporate sustainability practices (CSP). The study analyzes a sample of 104 firms listed on the Bursa Malaysia for the period from 2015 to 2017. Directors' diversity is measured by the Blau index, and Tobin's Q is used as a proxy of FP of the firms while the content analysis method is adopted to measure CSP. The study also employs three control variables, namely, board size, firm size, and leverage. Panel corrected standard errors (PCSE) estimator model has been used to test the hypotheses by STATA software. It is found that directors' diversity in terms of independent and non-independent directors significantly and positively affect the financial performance of the firms. Furthermore, this study reveals that CSP significantly moderates the relationship between directors' diversity and financial performance. This study suggests that the government and regulatory bodies should put more emphasis on diversifying the board and follow up the mandatory CSP to enhance financial performance of the firms, which is likely to ensure their long-term survival and to reduce the risk of collapse in the future.
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Purpose: The objective of this study is to investigate the relationship between corporate governance (CG) elements, namely board characteristics (board size, independence, expertise) and audit committee characteristics (audit committee... more
Purpose: The objective of this study is to investigate the relationship between corporate governance (CG) elements, namely board characteristics (board size, independence, expertise) and audit committee characteristics (audit committee size, independence, expertise) with profitability, present by two proxy ROA and ROE. Method: This study includes all listed firms of DSE in Bangladesh under the category of pharmaceutical and chemical industry, i.e. total 31 firms for 3 years from 2015/16 to 2017/18 means 93 firm year observations. Theoretical model of the study is framed under agency theory. This study applied panel data set in regression model Using Fixed-Effects with Driscoll and Kraay’s Standard Errors to test the hypothesis by STATA 13 software. The study model also consider two control variables: firm size and leverage according to literature. Results: Empirical result of the study presents that board size, board expertise and audit committee size have significant positive relat...
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Purpose: This study investigates the relationship between IFRS adoption and earnings management (EM) i.e. discretionary accruals (DA) and real earnings management (REM) in developing economy like Bangladesh. Moreover, the study examine... more
Purpose: This study investigates the relationship between IFRS adoption and earnings management (EM) i.e. discretionary accruals (DA) and real earnings management (REM) in developing economy like Bangladesh. Moreover, the study examine the relationship between corporate governance (CG) strength and EM as well as moderating role of CG strength on the relationship between IFRS adoption and EM.Design/methodology/approach: The study employs 94 firms listed in Dhaka Stock Exchange (DSE) for 6 years i.e. 564 firm years observation, over two time period as pre (2004-06) and post (2013/14-15/16) adoption of IFRS. Underpinning theory of the study is agency theory which explained the relationship among variables. Based on earlier literature a CG index is developed to measure the strength of CG. The study uses random effect GLS with robust regression in a balanced panel data.Findings: The results show that IFRS and CGI both have significant negative relationship with EM. Moreover, it is docume...
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This study propose to explore the moderating role of audit quality on the relationship between IFRS adoption and earnings management as well as the effect of IFRS adoption on earnings management in the context of Bangladesh, as developing... more
This study propose to explore the moderating role of audit quality on the relationship between IFRS adoption and earnings management as well as the effect of IFRS adoption on earnings management in the context of Bangladesh, as developing economy. Earlier literature document that the relationship among IFRS adoption, audit quality and earnings management are not conclusive. In case of IFRS adoption, it is incoherent which may be the result of difference in culture, practices and legal strength of the country. This study considers discretionary accruals as proxy of earnings management which is measured by the extended modified Jones model. Moreover, the influence of audit quality on the association between IFRS adoption and earnings management is also proposed to investigate. This study expects to explore the effect of IFRS adoption on earnings management in the context of developing country, like Bangladesh. It may be informative for the reader to understand the outcome of IFRS adop...
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Purpose-This study aims to benefit both the manufacturing and academic society. Producing and spreading an industry-specific configuration (sales chain)
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Blockchain technology was first introduced as Bitcoin's underlying technology which is one type of distributed ledger that consists of replicated, shared, and synchronized data over the Internet. This study extends prior studies on... more
Blockchain technology was first introduced as Bitcoin's underlying technology which is one type of distributed ledger that consists of replicated, shared, and synchronized data over the Internet. This study extends prior studies on blockchain. A fundamental framework for a blockchain research classification was proposed by analyzing 230 articles related to the study of blockchain published in Asia and around the world from 2016 to 2020. The study applies a comprehensive meta-analysis based on findings, literature sources, research objectives, research methods, and context. The objective of the study is to summarize the current blockchain research, its constraints, and future trends. Meta-analysis is characterized by the process of theory construction. It is a powerful tool to analyze the literature in a descriptive form which will guide for further study. Research shows that the study at home is more decentralized, non-systematic, and has failed to gain a certain research depth-Moreover, it lacks quantitative analysis. Future research will focus on digital currency, Internet financing, and the risk of blockchain technology research. Contribution/Originality: This study contributes to the existing literature by examining the previous studies in the period of 2016-20 which help us to comprehend the scope of study on blockchain.
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Purpose: The intent of the study is to explore the effect of IFRS adoption on earnings management (EM) in an emerging economy like Bangladesh, as well as identify the moderating role of audit quality (AQ) on the relationship between IFRS... more
Purpose: The intent of the study is to explore the effect of IFRS adoption on earnings management (EM) in an emerging economy like Bangladesh, as well as identify the moderating role of audit quality (AQ) on the relationship between IFRS and EM. Design/methodology/approach: The study sample contains 94 firms, listed in Dhaka stock exchange (DSE) for 6 years in two time frame as pre and post adoption of IFRS viz.2004-06 and 2013/14-2015/16. Following literature this study applied extended modified Jones model and Roychowdhury model to estimate the value of discretionary accruals (DA) and real earnings management (REM) respectively. Findings: Empirical outcome of the analysis shows that IFRS adoption has significant inverse relationship will both proxy of EM. It also reveals that AQ has significant negative relationship with DA. However, there no significant relationship between AQ and REM. Moreover, audit quality significantly moderate the relationship between IFRS and DA where it has insignificant role in the relationship between IFRS and REM. Originality/value: The study contributes in the literature by extending the knowledge in the context of emerging economy. Moreover, the role of AQ in the relationship between IFRS and EM is explored which may add value to policy makers.
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Purpose: The purpose of this study is to use the concept of adopting technological innovation as a basic framework for monitoring the food supply chain. In addition, the application of this technique to improve the transparency of the... more
Purpose: The purpose of this study is to use the concept of adopting technological innovation as a basic framework for monitoring the food supply chain. In addition, the application of this technique to improve the transparency of the food supply chain. Furthermore, A conceptual model has been developed, and the research culminates in the impacts of the transparent supply chain for food traceability. Theory: The unified theory of acceptance and use of technology (UTAUT2). Methodology: A detailed questionnaire used to collect official data (raw data) from the logistic food industry (LFI) in Asia. Blockchain enthusiasts and potential blockchain users worldwide. The sample size was 474. Tools: The study used SPSS tools for analyses the underlying structures. Also, it is suitable to show the measurement model (external model) and the structural model (internal model). Significant: This research will significantly contribute to blockchain businesses and merchants in Asia. Blockchain can raise the transparency of the supply chain to a new level. Also,this study will enhance the understanding of current blockchain technologies effect in food supply transparency. Originality: This isvery newresearch that describes the blockchain effect in Asiafood logistics and food traceability.
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Throughout history, the food industry has been responsible for several crises and, as the market becomes more global, it is difficult to keep information under control and confidence. As a result of food scandals, asymmetry in information... more
Throughout history, the food industry has been responsible for several crises and, as the market becomes more global, it is difficult to keep information under control and confidence. As a result of food scandals, asymmetry in information increases customer awareness, as well as initiatives such as evidence to address problems. To increase transparency, the information infrastructure is continuously evolving and, more recently, blockchain technology has paid great attention to possible solutions to issues. Blockchain is an open, distributed and decentralized authentication system for digital transactions, where transaction data is stored securely in the so-called blocks that make up a network. In order to obtain effective food retail, it is necessary to monitor specific product information in the food retail industry. The study concludes that blockchain technology is still immature for food retail, and the biggest challenge is to create a culture that promotes collaboration, exchange of information and easy-to-accept standardization. However, the blockchain technology allows safe and transparent tracking functions, with traceability and a framework that can save costs and the environment when removing a product. In addition, to be willing to cooperate and make time and effort in new implementations, it is essential to find the real value of the application for all interested parties.
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Background: Sustainable corporate reporting becomes a burning issue in the world but literature in the context of a developing country is still in the take-off stage. Purpose: The study is conducted to add value in sustainability... more
Background: Sustainable corporate reporting becomes a burning issue in the world but literature in the context of a developing country is still in the take-off stage.
Purpose: The study is conducted to add value in sustainability literature by exploring the factors influencing sustainable corporate reporting in developing country context.
Methodology: A sample of 40 listed companies of DSE has been considered to examine the effect of board characteristics and organizational characteristics on sustainability reporting. An un-weighted index based on GRI has been developed.
Results: It has been found that the age of the company, earning per share and foreign members on board have a significant positive impact on sustainability reporting while for the other variables we do not found any significant association.
Conclusion: The outcome of the study will help the corporate peoples to dungeon their concentration on factors stimulating to perform sustainable activities and encourage them to disclose more sustainable information.
Purpose: The study is conducted to add value in sustainability literature by exploring the factors influencing sustainable corporate reporting in developing country context.
Methodology: A sample of 40 listed companies of DSE has been considered to examine the effect of board characteristics and organizational characteristics on sustainability reporting. An un-weighted index based on GRI has been developed.
Results: It has been found that the age of the company, earning per share and foreign members on board have a significant positive impact on sustainability reporting while for the other variables we do not found any significant association.
Conclusion: The outcome of the study will help the corporate peoples to dungeon their concentration on factors stimulating to perform sustainable activities and encourage them to disclose more sustainable information.
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Purpose: This study investigates the relationship between IFRS adoption and earnings management (EM) i.e. discretionary accruals (DA) and real earnings management (REM) in developing economy like Bangladesh. Moreover, the study examine... more
Purpose: This study investigates the relationship between IFRS adoption and earnings management (EM) i.e. discretionary accruals (DA) and real earnings management (REM) in developing economy like Bangladesh. Moreover, the study examine the relationship between corporate governance (CG) strength and EM as well as moderating role of CG strength on the relationship between IFRS adoption and EM. Design/methodology/approach: The study employs 94 firms listed in Dhaka Stock Exchange (DSE) for 6 years i.e. 564 firm years observation, over two time period as pre (2004-06) and post (2013/14-15/16) adoption of IFRS. Underpinning theory of the study is agency theory which explained the relationship among variables. Based on earlier literature a CG index is developed to measure the strength of CG. The study uses random effect GLS with robust regression in a balanced panel data. Findings: The results show that IFRS and CGI both have significant negative relationship with EM. Moreover, it is documented that the CG strength significantly moderates the relationship between IFRS and REM. It implies that the presence of good CG may help to attain the objectives of IFRS adoption Originality/value: To the best of the author's knowledge, this is one of the first empirical attempts at providing evidence about the role of CG on the relationship between IFRS adoption and EM in Bangladesh. The findings of this study can be beneficial for the member of the regulatory bodies and researchers to formulate new policy and enhance corporate governance practices in Bangladeshi companies as well as develop a better framework for all stakeholders involved in financial reporting. Future studies may also investigate the interacting effect of corporate governance strength on other related variables which may influence the level of earnings management.
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Purpose: The purpose of this study is to analyse the factors that influence blockchain users to utilise blockchain in e-Logistic. Also,this study identifies the relationship between supply chain capabilities, E-traceability and... more
Purpose: The purpose of this study is to analyse the factors that influence blockchain users to utilise blockchain in e-Logistic. Also,this study identifies the relationship between supply chain capabilities, E-traceability and E-paymentintegration with blockchain and cryptocurrency. The conceptual framework of this study developed incorporating trust as an installation for a better understanding of the use of blockchain in Malaysia logistic sector. Theory: The unified theory of acceptance and use of technology (UTAUT2) by adding trust as an independent variable. This study aims to study the relationship between the main determinants of UTAUT2 and the factorsto use of blockchain and e-logistic for enhancement oflogistics industry. The conceptual framework of this study developed to merge trust as a synthesis in UTAUT2 for a better understanding ofe-logistic. Methodology: The cross-sectional approach used in this study. Four hundred seventy-eight self-administered questionnaires distributed through simple random sampling technology aimed at blockchain users in Malaysia from 25 to 44 years. Data analysis performed using PLS. The outcome of this research shows that the relationship between e-logistic, blockchain, cryptocurrency and trust have a positive and significant relationship. Significant: This research will significantly contribute to blockchain businesses and merchants in Malaysia.Also, it provides them with useful information about the interaction between the critical determinants of the supply chain capabilities, blockchainand cryptocurrency implementation in the logistics sector in Malaysia. Originality: This is one of the most recent studies that describe the blockchain and cryptocurrency in Malaysia logistics.
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Purpose-This study aims to benefit both the manufacturing and academic society. Producing and spreading an industry-specific configuration (sales chain) to a more general configuration can be useful for companies that want to use the... more
Purpose-This study aims to benefit both the manufacturing and academic society. Producing and spreading an industry-specific configuration (sales chain) to a more general configuration can be useful for companies that want to use the cluster network in the future. In addition, it shows better understand the technology of the blockchain in transportation in Malaysia. Significant of the Study-In other areas besides computer science and finance, there is a little scientific study in blockchain technology. Expanding the field of study is essential to understand this new technological trend and the management of the supply chain is an essential technological development in the coming years. Methodology-This study is base on a strategic alignment survey of Malaysian transport management chains. Findings-In addition, the main results of the specific strategic adaptation are finding indicators on the type of supply chains with blocking technology that can have positive strategic implications. Although the blocked pipeline revolutionises business and redefines logistics, the current study is limited to classify the categories of applicability of the framework and its consequences. Limitation / Implication-Based on academic and literary knowledge, we classify possible accreditation requests and provide a framework to identify the potential for blockchain the logistics sector. It helps managers regularly evaluate and initiate the development and successful deployment of organisational capabilities to adapt to technology.
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Purpose: The objective of this study is to investigate the relationship between corporate governance (CG) elements, namely board characteristics (board size, independence, expertise) and audit committee characteristics (audit committee... more
Purpose: The objective of this study is to investigate the relationship between corporate governance (CG) elements, namely board characteristics (board size, independence, expertise) and audit committee characteristics (audit committee size, independence, and expertise) with profitability, measured in terms of return on assets (ROA) and return on equity (ROE). Method: This study includes data of all listed firms of the Dhaka Stock Exchange (DSE) in Bangladesh under the category of pharmaceutical and chemical industry (total 31 firms) for 3 years from 2015/16 to 2017/18. The theoretical foundation of the study is based on agency theory. It applied panel data set in the regression model Using Fixed-Effects with Driscoll and Kraay's Standard Errors to test the hypothesis. The study model also considers two control variables, viz. firm size and leverage. Results: Empirical results of the study presents that board size, board expertise, and audit committee size have a significant positive relationship with both the measure of profitability i.e. return on assets (ROA) and return on equity (ROE). Moreover, audit committee expertise has a significant negative relationship with ROA but an insignificant relationship with ROE. However, the other variables do not have a significant influence on profitability. Implications: This study will extend the literature of CG and profitability in an emerging economy like Bangladesh. The agency problem can be solved with the more vigilant practice of CG. This study could be extended further by considering all listed firms of DSE which may provide us more insight into CG practice in Bangladesh.
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This study propose to explore the moderating role of audit quality on the relationship between IFRS adoption and earnings management as well as the effect of IFRS adoption on earnings management in the context of Bangladesh, as developing... more
This study propose to explore the moderating role of audit quality on the relationship between IFRS adoption and earnings management as well as the effect of IFRS adoption on earnings management in the context of Bangladesh, as developing economy. Earlier literature document that the relationship among IFRS adoption, audit quality and earnings management are not conclusive. In case of IFRS adoption, it is incoherent which may be the result of difference in culture, practices and legal strength of the country. This study considers discretionary accruals as proxy of earnings management which is measured by the extended modified Jones model. Moreover, the influence of audit quality on the association between IFRS adoption and earnings management is also proposed to investigate. This study expects to explore the effect of IFRS adoption on earnings management in the context of developing country, like Bangladesh. It may be informative for the reader to understand the outcome of IFRS adoption, audit quality on earnings management in developing economy.
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Actually monetary policy plays a vital role for the economic development of a country. It acts as a key sector in the economy and it encompasses monetary policy, monetary management and financial market management etc. Ensuring effective... more
Actually monetary policy plays a vital role for the economic development of a country. It acts as a key sector in the economy and it encompasses monetary policy, monetary management and financial market management etc. Ensuring effective monetary management, developing efficient and reliable financial market are the prerequisites for achieving the goals of macro-economic stability. The accumulated capital is a visualized tool for economic development through mobilization of un-accumulated resources. The capital market is the major source of finance. But the existing status of the capital market in Bangladesh is hardly in a position to play as the mobilizer of resources for economic development. Therefore, the country’s capital market needs structural change as well as proper regulation, which are likely to improve the confidence of investors and boost the functions of capital market. This paper assesses the operational status of the capital market of Bangladesh based on secondary information during 2000-2005 along with identifying the major influencing factors and problems. By using the factor analysis it has been shown that Turn over of capital market largely depends on five indicators i.e. Market Capitalization, GDP, Issued Capital, Price Index and Amount of Securities during the study period. The share of investment in the capital market to GDP of Bangladesh is very poor as compared to the share of India, Pakistan and Sri Lanka due to some controllable and uncontrollable factors like high risk and uncertainty, political unrest, poor saving due to poverty, irregular declaration of dividend, industrial sickness, trade-union pressure and natural disaster etc. The regulatory bodies with the assistance of Bangladesh Govt. should take special policies in order to improve the capital market, which would contribute tremendously for improving the investment status, and hence develop the economy of Bangladesh.
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In 1988, an agreement was reached in Basel to set the common requirements of bank capital towards promoting the soundness and stability of the international banking system. Banks are required to hold capital in proportion to their... more
In 1988, an agreement was reached in Basel to set the common requirements of bank capital towards promoting the soundness and stability of the international banking system. Banks are required to hold capital in proportion to their perceived credit risks. In
June 2006 Basel Committee on Banking Supervision issued a comprehensive document on New Capital Adequacy Framework to replace the 1988 Basel Accord and to foster a strong emphasis on risk management and to encourage ongoing improvements in banks’ risk assessment capabilities. The paper examines the potential impact of Basel II on the banking sector of Bangladesh. A survey is conducted to find out the present status of the implementation of Basel II and their possible impact and reaction of the banking community. The result shows that the banking sector of Bangladesh is taking necessary steps to comply with Basel II requirement under the guidelines of Bangladesh Bank. The capital requirement under Basel II regime increased due to additional burden of capital from Market Risk and Operational Risk. There are many possible negative impacts of an unchecked implementation of Basel II. However, Basel II is here to stay and the competitive forces will compel banks to follow the example. The option here is to decide what form of the Basel II norms should be applied and to what extent to ensure the survival and growth for the developing economies. Ultimately, the norms are for strengthening the banking systems globally and this objective should not be lost. Bangladesh Economies need to be prepared and to adapt to the changing global conditions and to adapt the norms to their own advantage.
June 2006 Basel Committee on Banking Supervision issued a comprehensive document on New Capital Adequacy Framework to replace the 1988 Basel Accord and to foster a strong emphasis on risk management and to encourage ongoing improvements in banks’ risk assessment capabilities. The paper examines the potential impact of Basel II on the banking sector of Bangladesh. A survey is conducted to find out the present status of the implementation of Basel II and their possible impact and reaction of the banking community. The result shows that the banking sector of Bangladesh is taking necessary steps to comply with Basel II requirement under the guidelines of Bangladesh Bank. The capital requirement under Basel II regime increased due to additional burden of capital from Market Risk and Operational Risk. There are many possible negative impacts of an unchecked implementation of Basel II. However, Basel II is here to stay and the competitive forces will compel banks to follow the example. The option here is to decide what form of the Basel II norms should be applied and to what extent to ensure the survival and growth for the developing economies. Ultimately, the norms are for strengthening the banking systems globally and this objective should not be lost. Bangladesh Economies need to be prepared and to adapt to the changing global conditions and to adapt the norms to their own advantage.
Research Interests:
In the face of global competition and rapidly changing technologies endanger classic instruments of managing enterprise and they need understanding and application of new management philosophies. In order to compete successfully in new... more
In the face of global competition and rapidly changing technologies endanger classic instruments of managing enterprise and they need understanding and application of new management philosophies. In order to compete successfully in new conditions enterprises put customers' satisfaction at first place. It is by realizing and improving the quality of their products and services that enterprises ensure competitive advantage during the length of time. At the same time, the assignment of indirect costs in a traditional costing system can lead to product-cost subsidization. This is where excessive costs are charged to high-volume products and insufficient costs are charged to low-volume products. The result can lead to increased consumer demand for the under-cost and under-price products and vice versa. One way to deal with this problem is to employ activity-based costing. The aim of this study is to examine the relationship between Total Quality Management (TQM) and Activity Based Costing (ABC) system in operations. In addition, the paper deals with quality and competition paradigm, evolution in quality management. Particular attention is to be given to activity-based costing, being compatible with total quality management.
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In this study the extent and nature of organizational problems that are encountered in Bangladesh in respect of the implementation of activity-based costing are examined. The investigation comprised a literature survey as well as an... more
In this study the extent and nature of organizational problems that are encountered in Bangladesh in respect of the implementation of activity-based costing are examined. The investigation comprised a literature survey as well as an empirical study of the companies listed in Bangladesh. Contrary to the findings of overseas studies, Bangladeshi companies experience less difficulty in respect of support from senior management and consider the employee resources allocated to the ABC projects to be adequate and satisfactory. Activity Based Costing objectives are aligned with organizational goals, culture and company strategy. However, whilst implementers are adequately trained, the insufficient training of users and managers is perceived to be a hindrance to success and in the majority of companies other priorities take precedence to the ABC project
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With the Pace of Population booming, increased energy consumption, over exploitation of the natural resources- rapid depletion of the forest reserves accelerated natural disaster like flood, drought and cyclones in Bangladesh. Bangladesh... more
With the Pace of Population booming, increased energy consumption, over exploitation of the natural resources- rapid depletion of the forest reserves accelerated natural disaster like flood, drought and cyclones in Bangladesh. Bangladesh was famous for evergreen/semi evergreen tropical and world famous mangrove forest. But over the years due to over exploitation of forests and its non-participatory management, more than 50% of the forest resources have been depleted. Realizing the grim effect of destruction of forests and to repair the lapidated environmental condition, both the government and nongovernmental organization have taken up a forestation program. This study attempts to describe the potential of participatory forest management to alleviate poverty in Bangladesh.
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The study deals with the problem of Activity-Based Costing (ABC) utilization in conditions of the Bangladesh. Shortcoming of the traditional costing methods and advantages of ActivityBased Costing systems are explained in the opening part... more
The study deals with the problem of Activity-Based Costing (ABC) utilization in conditions of the Bangladesh. Shortcoming of the traditional costing methods and advantages of ActivityBased Costing systems are explained in the opening part of this article. Major part of article is dedicated to describe the advantages of utilization of ABC system in practice. This article describes the approach of Bangladeshi companies to the problems of cost management in today’s business environment and seeks the obstacles in adoption of modern costing systems. Finally our study focused on the level of practice of the cost management systems in the Bangladeshi companies. We search the answer for the question: “How do Bangladeshi companies deal with the different types and levels of costing methods application and systems?” At last, we define the obstacles of applying modern costing methods and the possible ways of the utilization and implementation of these systems.
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The study deals with the problem of Activity-Based Costing (ABC) utilization in conditions of the Bangladesh. Shortcoming of the traditional costing methods and advantages of Activity-Based Costing systems are explained in the opening... more
The study deals with the problem of Activity-Based Costing (ABC) utilization in conditions of the Bangladesh. Shortcoming of the traditional costing methods and advantages of Activity-Based Costing systems are explained in the opening part of this article. Major part of article is dedicated to describe the advantages of utilization of ABC system in practice. This article describes the approach of Bangladeshi companies to the problems of cost management in today's business environment and seeks the obstacles in adoption of modern costing systems. Finally our study focused on the level of practice of the cost management systems in the Bangladeshi companies. We search the answer for the question: " How do Bangladeshi companies deal with the different types and levels of costing methods application and systems? " At last, we define the obstacles of applying modern costing methods and the possible ways of the utilization and implementation of these systems.
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The continuous new amendments of the International Standards on Auditing (ISAs) in the beginning of 2007 formed a pressure on auditors to follow up and comply with them. The present study attempted to examine to what extent... more
The continuous new amendments of the International Standards on Auditing (ISAs) in the beginning of 2007 formed a pressure on auditors to follow up and comply with them. The present study attempted to examine to what extent auditors complied with ISA according to the last pronouncement by the International Auditing and Assurance Standard Board (IAASB). Data was collected through a questionnaire administered to a sample of external auditors in Bangladesh. The study revealed that Bangladeshi auditors complied with all auditing standards with some variance in the degree of compliance among them. The results indicated that further measures and steps could be taken to improve the ISA compliance.
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Activity based costing as a product costing method is becoming more widely used. This method is based on the concept that products consume activities, activities consume resources. Therefore this costing method assigns costs first to... more
Activity based costing as a product costing method is becoming more widely used. This method is based on the concept that products consume activities, activities consume resources. Therefore this costing method assigns costs first to activities, then to the products based on each product’s use of activities. It is used particularly in industries like computers where competition is high and direct costs are low. This costing method assigns the indirect costs such as machine repairs, quality testing, to the activities that are essential to make a product. Then by adding up the cost of those activities, the cost of making the product is obtained. This costing method can provide more accurate cost numbers; nevertheless it is more detailed and complicated in regard to conventional costing methods. To be competitive making products needs significant cost savings or reduction. For this reason managers, production and marketing people, engineers, accountants and others must examine thoroughly the activities that a product consumes. Through this analysis on a continual basis, how to rework those activities and make the product more efficiently should be decided.
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The retail sector in Bangladesh following western countries is also adopting new formats like modern superstores offering a large number of quality products in good atmosphere under one roof. This study explains the concept of consumer... more
The retail sector in Bangladesh following western countries is also adopting new formats like modern superstores offering a large number of quality products in good atmosphere under one roof. This study explains the concept of consumer attitudes toward superstores in Bangladesh in general and superstores in Dhaka city in particular. In this exploratory study, the drivers of superstore shopping in Dhaka city have been singled out through intercept survey of shoppers in selected superstores. Data have been collected through questionnaires. In this study, the consumer ratings of importance of several attributes associated with supermarket shopping have been investigated. And then the consumer attitudes in terms of price, quality and convenience have been reviewed. The findings have implications in that a retailer is able to assess how to meet their consumers’ needs on important attributes. The results suggested that since retail formats have become very standardized, corporate reputation is rated high and may be a source of sustainable competitive advantage. The results suggested the retail chain has largely been able to align its efforts to the areas considered important by consumers.
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Purpose: The aim of this paper is to study the various factors of job satisfaction among different commercial bankers in Bangladesh and to highlight the findings by performing statistical techniques like correlation to gauge level of... more
Purpose: The aim of this paper is to study the various factors of job satisfaction among different commercial bankers in Bangladesh and to highlight the findings by performing statistical techniques like correlation to gauge level of significance of the factors in question. Compensation has been considered as the major factor for
job satisfaction. However, other related factors such as promotion, recognition, job involvement and commitment are also taken into account. Methodology: Employees from National Bank, Bank Asia and Standard Chartered Bank were taken as the subjects of this study. Job satisfaction is an attitude of an employee over a period of his job. Hence, the factors of satisfaction and dissatisfaction changes over the period. It is a relative term and is nowadays used as a key factor to gauge the performance of a particular employee and organization. Findings: Satisfied employees are more likely to be friendly and responsive which attracts customers. Dissatisfied employees can lead to customer dissatisfaction. Recommendations: This study opens up new insights to handle the issue of job satisfaction in Bangladesh.
job satisfaction. However, other related factors such as promotion, recognition, job involvement and commitment are also taken into account. Methodology: Employees from National Bank, Bank Asia and Standard Chartered Bank were taken as the subjects of this study. Job satisfaction is an attitude of an employee over a period of his job. Hence, the factors of satisfaction and dissatisfaction changes over the period. It is a relative term and is nowadays used as a key factor to gauge the performance of a particular employee and organization. Findings: Satisfied employees are more likely to be friendly and responsive which attracts customers. Dissatisfied employees can lead to customer dissatisfaction. Recommendations: This study opens up new insights to handle the issue of job satisfaction in Bangladesh.
Research Interests:
Recently, international accounting standards have gone through a remarkable change for ensuring acceptability as well as understandability to the users of accounting information. International Financial Reporting Standards (IFRS) is... more
Recently, international accounting standards have gone through a remarkable change for ensuring acceptability as well as understandability to the users of accounting information. International Financial Reporting Standards (IFRS) is introduced as a single set of global accounting standards with the intention to offer better transparency and comparability of the financial statement. Accordingly, it is expected that the outcome of this approach ensures better financial reporting quality by lowering the level of earnings management. This paper synthesizes previous studies on the effect of IFRS adoption on earnings management and financial reporting quality. Accordingly, it has been observed that the outcome of IFRS adoption is not conclusive. Moreover, this paper justifies the application of a new model proposed by Yoon, Miller, and Jiraporn (2006) in place of Jones' model for precise estimation of accruals in the growing economy like Bangladesh. Consequently, it is expected that the empirical study based on this model may provide better insight about the practice of earnings management in developing economy.
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More often than not, Bangladeshi managers got themselves confused while defining the term AIS1. Consequently, their understanding and implementation of the decision regarding AIS also differs. Hence, the core objective of this study is to... more
More often than not, Bangladeshi managers got themselves confused while defining
the term AIS1. Consequently, their understanding and implementation of the
decision regarding AIS also differs. Hence, the core objective of this study is to learn
about the AIS alignment—the association within the AIS requirement and AIS
capacity—of an organization. There are other subsidiary objectives, with which
managers’ understanding about AIS is questioned, and an attempt is being made to
relate organizational governance and performance with organization’s AIS
capacity. Five-scale based questionnaire along with descriptive statistics
techniques were used to collect the feedbacks of the target respondents and to
analyze the result. The outcome of this study reveals that, there remains average
alignment within AIS requirement and capacity, the understanding of the term
“AIS” within the manger is vague and whether AIS resources lead to organizational
performance and governance, remains as an unsolved issue; as the dispersion
between the said two terms is evident.
the term AIS1. Consequently, their understanding and implementation of the
decision regarding AIS also differs. Hence, the core objective of this study is to learn
about the AIS alignment—the association within the AIS requirement and AIS
capacity—of an organization. There are other subsidiary objectives, with which
managers’ understanding about AIS is questioned, and an attempt is being made to
relate organizational governance and performance with organization’s AIS
capacity. Five-scale based questionnaire along with descriptive statistics
techniques were used to collect the feedbacks of the target respondents and to
analyze the result. The outcome of this study reveals that, there remains average
alignment within AIS requirement and capacity, the understanding of the term
“AIS” within the manger is vague and whether AIS resources lead to organizational
performance and governance, remains as an unsolved issue; as the dispersion
between the said two terms is evident.
Research Interests:
Employee performance evaluation is designed to assess each individual’s contribution to the organization. The performance of individuals against organizational goals determines whether the organization meets its goals. There are a variety... more
Employee performance evaluation is designed to assess each individual’s contribution to the organization. The performance of individuals against organizational goals determines whether the organization meets its goals. There are a variety of methods for the appraisal of employees' performance. Obviously, no method can claim that it has an integrated approach in performance appraisal. Therefore, human resource managers should select an appraisal method which is most efficient in their organizations. The basic objectives of performance evaluations are two-fold: firstly to reward employees for meeting organizational objectives and secondly to identify which objectives are not met and to develop action plans to ensure they are achieved in future. The present paper aims at explaining the profiles of quantification of qualitative parameters in performance appraisal. It reviews the classification of quantitative and qualitative job and differentiates between the subjective and the obje...
Research Interests:
Employee performance evaluation is designed to assess each individual's contribution to the organization. The performance of individuals against organizational goals determines whether the organization meets its goals. There are a variety... more
Employee performance evaluation is designed to assess each individual's contribution to the organization. The performance of individuals against organizational goals determines whether the organization meets its goals. There are a variety of methods for the appraisal of employees' performance. Obviously, no method can claim that it has an integrated approach in performance appraisal. Therefore, human resource managers should select an appraisal method which is most efficient in their organizations. The basic objectives of performance evaluations are twofold: firstly to reward employees for meeting organizational objectives and secondly to identify which objectives are not met and to develop action plans to ensure they are achieved in future. The present paper aims at explaining the profiles of quantification of qualitative parameters in performance appraisal. It reviews the classification of quantitative and qualitative job and differentiates between the subjective and the objective measurement. It is also intended to be used as a reference and procedural guide to the performance management and performance appraisal process. We also have tried to find out the practice of the concerned factors in Bangladesh.
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A business runs by, of and for the stakeholders. To continue the successful run of reaping profit for a longer time horizon, business organization must balance out the interests of all its stakeholders. A governance process based on these... more
A business runs by, of and for the stakeholders. To continue the successful run of reaping profit for a longer time horizon, business organization must balance out the interests of all its stakeholders. A governance process based on these stakeholders' interests might be the only key to the said balancing. Since, the resources are limited and consequences are overlapping, it is very hard on the business' part to balance their interest. So, there must be a common issue, to which all the stakeholders feel positive. Environmental concern is one of them. This chapter tries to examine the impact of embedding environmental concern in a stakeholder based governance process, and see whether the harmonization pans out or not. In the process, the role of environmental accounting at the original governance process is also highlighted.