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Perceptions of Accountants toward Sustainability Development Practices in Bangladesh

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  • Emon Kalyan Chowdhury
  • Shafaitun Nahar

Abstract

This study aims to gauge the perceptions of accountants in Bangladesh toward sustainable development practices in their respective organizations. The perceptions are assessed by collecting data from accountants of different organizations through a structured questionnaire. It finds that loyalty and commitments between employers and employees stimulate the practices of sustainability development in an organization. It also finds that accountants are extremely passionate to implement required instructions for sustainability but they are chained by traditional mind set of top management and profit-centric policies of organizations. In some organizations, despite management interest, implementation is hindered by lack of sufficient guidelines for sustainability development. The outcome of this study will help accountants to keep themselves up-to-date on various aspects of sustainable development practices and also help them to have a clear scenario of sustainability practices in Bangladesh.

Suggested Citation

  • Emon Kalyan Chowdhury & Shafaitun Nahar, 2017. "Perceptions of Accountants toward Sustainability Development Practices in Bangladesh," Journal of Management and Sustainability, Canadian Center of Science and Education, vol. 7(3), pages 112-119, September.
    • Handle: RePEc:ibn:jmsjnl:v:7:y:2017:i:3:p:112-119
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    Citations

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    Cited by:

    1. Silva, Buddhika & Hasan, Amena, 2023. "Beyond the Glass Ceiling: How Women Leaders Drive Innovation and Performance in Top Management," MPRA Paper 120388, University Library of Munich, Germany, revised 13 Oct 2023.
    2. Chowdhury, Emon Kalyan, 2019. "Use of Artificial Intelligence in Stock Trading," MPRA Paper 118175, University Library of Munich, Germany, revised 18 Apr 2019.
    3. Shaturaev, Jakhongir, 2023. "Is Your Portfolio Free from Coronavirus?," MPRA Paper 118196, University Library of Munich, Germany, revised 27 Jan 2023.
    4. Hasan, Kamrul & Shaturaev, Jakhongir, 2022. "Unleashing the Power of Technology: Fueling Entrepreneurship Development Through Innovation," MPRA Paper 118282, University Library of Munich, Germany, revised 10 Feb 2023.
    5. Joise, Topu & Goenka, Narsimha & Wangyel, Sangay & Shaturaev, Jakhongir, 2023. "Transforming Mobility Exploring the Impact and Challenges of Intelligent Transportation Systems in Asia," MPRA Paper 118994, University Library of Munich, Germany, revised 11 Sep 2023.
    6. Uluyol, Burhan & Hui Pu, Suan & Shaturaev, Jakhongir & Kanaparan, Geetha, 2023. "Cracking the Code of Market Secrets: A Deep Dive into Financial Anomalies," MPRA Paper 119039, University Library of Munich, Germany, revised 05 Oct 2023.
    7. Chowdhury, Emon Kalyan, 2023. "Impact of Blockchain on Stock Market," MPRA Paper 118189, University Library of Munich, Germany, revised 15 Feb 2023.
    8. Chowdhury, Emon, 2023. "The Impact of Commodity Market on the Economy of Developing Countries," MPRA Paper 119462, University Library of Munich, Germany, revised 05 Dec 2023.
    9. Chowdhury, Emon Kalyan, 2022. "Reaction of Stock Market to Covid-19: A South Asian Perspective," MPRA Paper 118147, University Library of Munich, Germany, revised 31 Mar 2022.
    10. Murthi, Srinivash & Zhang, Wen & Shaturaev, Jakhongir, 2023. "Role of Tourism in Ensuring Gender Equity: An Asian Perspective," MPRA Paper 118486, University Library of Munich, Germany, revised 15 Jun 2023.
    11. Shaturaev, Jakhongir, 2023. "Impact of Cryptocurrency Market on the Performance of Stock Market- An Empirical Study," MPRA Paper 118244, University Library of Munich, Germany, revised 12 May 2023.
    12. Chowdhury, Emon Kalyan, 2021. "Trade-off between Fundamental and Technical Analysis," MPRA Paper 117991, University Library of Munich, Germany.
    13. Shaturaev, Jakhongir, 2023. "Impact of Covid-19 on stock market volatility-A Bangladesh Perspective," MPRA Paper 118207, University Library of Munich, Germany, revised 10 Mar 2023.
    14. Islam, Ayub & Chowdhury, Emon Kalyan, 2023. "Investors’ Attitude toward Stock Market Risk-A Chittagong Perspective," MPRA Paper 118140, University Library of Munich, Germany, revised 09 May 2023.
    15. Hoang, Nga & Zhen, Zhao & Shaturaev, Jakhongir, 2023. "Decolonizing Development: Unpacking Post-Colonialism in South Asia," MPRA Paper 119245, University Library of Munich, Germany, revised 21 Nov 2023.
    16. Lohani, Fazle & Rahman, Mostafizur & Shaturaev, Jakhongir, 2023. "The Impact of Artificial Intelligence on Economic Patterns," MPRA Paper 118316, University Library of Munich, Germany, revised 08 Mar 2023.
    17. Huda, Md Nazmul & Hossain, Sayed Mohammad Athar & Shaturaev, Jakhongir, 2023. "Effect of Commodity Exchange on the Economy- Prospects and Challenges," MPRA Paper 118331, University Library of Munich, Germany, revised 14 Mar 2023.
    18. Patel, Rajesh & Khan, Fatima & Silva, Buddhika & Shaturaev, Jakhongir, 2023. "Unleashing the Potential of Artificial Intelligence in Auditing: A Comprehensive Exploration of its Multifaceted Impact," MPRA Paper 119616, University Library of Munich, Germany, revised 05 Dec 2023.
    19. Malhotra, Manjunathan & Bhagwan, Sumitra & Shaturaev, Jakhongir, 2023. "South Asian Economic Constitutionalism: A Path to Constitutional Order," MPRA Paper 118727, University Library of Munich, Germany, revised 10 Sep 2023.

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    More about this item

    Keywords

    accountants; sustainability reports; CSR; laws; barriers;
    All these keywords.

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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