- Associate Professor; Department of Accounting & Information Systems; University of Dhaka; Dhaka; Bangladesh
Research Interests:
Research Interests:
"After the revolutionary arguments of relevance lost (Johnson and Kaplan, 1987) the traditional management accounting practices have gone through huge debates. Management accounting tools like target costing, kaizen costing, competitor... more
"After the revolutionary arguments of relevance lost (Johnson and Kaplan, 1987) the traditional management accounting practices have gone through huge debates. Management accounting tools like target costing, kaizen costing, competitor analysis, balanced scorecard, value chain analysis, quality costing, just in time and others got great responses from the academicians. But when the issue of practical applicability came, it was found that, in so many cases, these revolutionary new tools and techniques of management accounting did not get much importance from the part of the practitioners. Another important matter that was found is that the popularity of these tools varied across the countries. The monograph concludes that there is a divergence in the use of management accounting practices among the industries and among the national cultures because of the fact that these contemporary management accounting tools demand some prerequisites to get applied and these prerequisites are not available in the same level in different countries.
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Research Interests:
Research Interests:
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The rampant increase of corporate fraud demands accountants and auditors to take utmost care of the company financials. Particularly, it requires an intense investigation of the accounting records to find out the underlying reasons for... more
The rampant increase of corporate fraud demands accountants and auditors to take utmost care of the company financials. Particularly, it requires an intense investigation of the accounting records to find out the underlying reasons for the fraud and take necessary legal action. On this backdrop, we see the emergence of forensic accounting as a sub-discipline within accounting and legal studies. This paper provides a conceptual understanding of forensic accounting and fraud investigation in the accounting discipline. Drawing evidence from literary, the paper briefly illustrates few critical issues: first, it defines forensic accounting and contrasts it with regular auditing function; second, it describes the role of forensic accountants and the skills needed for forensic accountants; third, it shows different categories of fraud and how forensic accounting is engaged with a fraud investigation; finally, it reports on the forensic accounting education with examples from different countries. The paper has important implications for accounting professionals, auditors, fraud investigators, and national policymakers. The paper is limited to the extent that it does not provide empirical evidence from an institutional context. Nevertheless, the paper could be used as an important guide to carry out empirical work in the context of Bangladesh and its corporations.
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The objective of this paper is to explore the governance related climate change disclosure in the corporate reports of award nominated Malaysian companies. For this, the corporate reports of twenty two (22) Malaysian companies... more
The objective of this paper is to explore the governance related climate change disclosure in the corporate reports of award nominated Malaysian companies. For this, the corporate reports of twenty two (22) Malaysian companies (shortlisted for ACCA Malaysia Sustainability Reporting Award 2016) were analyzed. Content analysis was conducted on the sustainability award nominated reports of the companies under consideration. The findings were explained from legitimacy perspective. It was found that though these award-nominated Malaysian companies are reporting on climate change issues, the extent of governance related disclosure is less. The format of reporting varies from company to company. Also, few governance related climate change issues were reported by these companies. Reporting was mostly done in narrative form. However, through strategic presentation styles, these companies tried to legitimize their activities. This study seeks to contribute to the scant literature on climate change disclosure from the perspective of developing economies (in particular, Malaysia). Another important contribution of this study is that, here, the 'governance related' climate change disclosures were taken under consideration.
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Purpose The purpose of this study is to present a review of the literature on strategic management accounting (SMA). Specifically, it focuses on the trend of SMA research since the publication of Langfield-Smith’s (2008) influential paper... more
Purpose
The purpose of this study is to present a review of the literature on strategic management accounting (SMA). Specifically, it focuses on the trend of SMA research since the publication of Langfield-Smith’s (2008) influential paper “Strategic management accounting: how far have we come in 25 years?” which raised the question of relevance of further SMA research.
Design/methodology/approach
The study reviewed articles published on SMA as a whole (comprising a set of advanced management accounting techniques) and its specific techniques for the period of 2008 to 2019 in 23 leading accounting journals.
Findings
The review finds that research on SMA has focused on the contingencies influencing the adoption and implementation of SMA techniques and the effects of such adoption on various aspects of firm and employee performance. The renovation and modification of existing practices in attempt to match with the organizational context has also attracted the attention of several SMA scholars. In addition, a noticeable shift to the strategic management theory and case study method was observed during the study period.
Originality/value
The study focuses on the trend of SMA research in an attempt to revisit the relevance of further research in this arena, particularly as a response to the criticism raised by Langfield-Smith (2008).
The purpose of this study is to present a review of the literature on strategic management accounting (SMA). Specifically, it focuses on the trend of SMA research since the publication of Langfield-Smith’s (2008) influential paper “Strategic management accounting: how far have we come in 25 years?” which raised the question of relevance of further SMA research.
Design/methodology/approach
The study reviewed articles published on SMA as a whole (comprising a set of advanced management accounting techniques) and its specific techniques for the period of 2008 to 2019 in 23 leading accounting journals.
Findings
The review finds that research on SMA has focused on the contingencies influencing the adoption and implementation of SMA techniques and the effects of such adoption on various aspects of firm and employee performance. The renovation and modification of existing practices in attempt to match with the organizational context has also attracted the attention of several SMA scholars. In addition, a noticeable shift to the strategic management theory and case study method was observed during the study period.
Originality/value
The study focuses on the trend of SMA research in an attempt to revisit the relevance of further research in this arena, particularly as a response to the criticism raised by Langfield-Smith (2008).
Research Interests:
In today’s corporate domain, the issue of accountability has become one of the most important topics of discussion. Organisations are not only reporting their financial information (in the form of financial statements) to the... more
In today’s corporate domain, the issue of accountability has become
one of the most important topics of discussion. Organisations are not only
reporting their financial information (in the form of financial statements) to the
stakeholders, they are also reporting on many relevant issues in the form of
narratives. Risk reporting is a kind of narrative disclosure that is increasingly
drawing attention from the accounting researchers. Drawing on the
interpretations from an impression management perspective, this study applies
discourse analysis on the risk related corporate narratives in the annual reports
of the pharmaceutical companies listed in the Dhaka Stock Exchange,
Bangladesh. It was found that the risk disclosures of these companies are
mainly generic, rhetorical, selective and in many cases, repetitive in nature.
Through an impression management theory lens, we argue that such disclosures
are mostly serving as the tools of impression management and may not be
useful for the readers.
one of the most important topics of discussion. Organisations are not only
reporting their financial information (in the form of financial statements) to the
stakeholders, they are also reporting on many relevant issues in the form of
narratives. Risk reporting is a kind of narrative disclosure that is increasingly
drawing attention from the accounting researchers. Drawing on the
interpretations from an impression management perspective, this study applies
discourse analysis on the risk related corporate narratives in the annual reports
of the pharmaceutical companies listed in the Dhaka Stock Exchange,
Bangladesh. It was found that the risk disclosures of these companies are
mainly generic, rhetorical, selective and in many cases, repetitive in nature.
Through an impression management theory lens, we argue that such disclosures
are mostly serving as the tools of impression management and may not be
useful for the readers.
Research Interests:
In this paper, the interior design perceptions and preferences of young male and female public bus users are examined for different service quality criteria, sub-criteria, and design alternatives using the Analytic Hierarchy Process (AHP)... more
In this paper, the interior design perceptions and preferences of young male and female public bus users are examined for different service quality criteria, sub-criteria, and design alternatives using the Analytic Hierarchy Process (AHP) decision-making model. The ultimate objective is to redesign the interiors of the existing public buses in Dhaka city to suit the needs of both genders. Several interior design aspects, their problems, and alternative solutions were discussed in three focus group discussions (FGDs). A customized service quality model based on SERVQUAL and RESCA models was used as the instrument for the FGDs which eventually led to the design of the AHP study. Results of pairwise comparison surveys based on the AHP model suggest the dire need for restructuring of the interiors of the existing buses, especially for female passengers. Finally, sketches of the most popular redesign alternatives are presented followed by a discussion of the policy implications of such reforms.
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The movement of Islamisation of Human Knowledge is no more a new issue among Muslims. This intellectual movement involves a desecularisation of knowledge to show the Muslim Ummah the true path of leading life. A major objective of this... more
The movement of Islamisation of Human Knowledge is no more a new issue among Muslims. This intellectual movement involves a desecularisation of knowledge to show the Muslim Ummah the true path of leading life. A major objective of this article is to identify the problems and prospects in the implementation of Islamisation of Knowledge on human sciences. This article first highlights the proposed methodologies of Islamisation of Knowledge suggested by different prominent Muslim scholars. Then a critical evaluation of all these models is presented. The study concludes that though many scholars suggested many models of Islamisation of Knowledge, implementation of these models is still passing through an early stage with some irregularities to consolidate between Islamic component and human sciences. The article proposes a time-bound project-based approach for the implementation of Islamisation of Knowledge at educational institutions.
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Purpose This study aims to analyse how language is used to present climate change information in the narratives of Malaysian companies’ annual reports. Design/methodology/approach The paper uses content analysis and discourse analysis... more
Purpose
This study aims to analyse how language is used to present climate change information in the narratives of Malaysian companies’ annual reports.
Design/methodology/approach
The paper uses content analysis and discourse analysis and Brennan et al.’s (2009) impression management strategies and legitimacy theory were applied to explain findings.
Findings
Much of the discourses are rhetorical in nature and can be considered as corporate attempts to appear concerned for climate change, consistent with an attempt to appear legitimate and manage impressions.
Research limitations/implications
The first limitation is the purposive sampling used which limits the generalizability of the findings. The second limitation is the study neglects to focus on companies in environmentally-sensitive sectors which have more substantial adverse impacts. The third limitation is that the study did not examine all types of impression management strategies, limiting itself only to strategies which provide a favourable view of the firm. Finally, the study did not attempt to investigate the different levels of impression management strategies.
Practical implications
A major practical implication is for regulators to consider mandatory climate change reporting at least for the sectors which contribute adversely to global warming.
Originality/value
This is a first attempt to examine climate change discourses in a developing country.
This study aims to analyse how language is used to present climate change information in the narratives of Malaysian companies’ annual reports.
Design/methodology/approach
The paper uses content analysis and discourse analysis and Brennan et al.’s (2009) impression management strategies and legitimacy theory were applied to explain findings.
Findings
Much of the discourses are rhetorical in nature and can be considered as corporate attempts to appear concerned for climate change, consistent with an attempt to appear legitimate and manage impressions.
Research limitations/implications
The first limitation is the purposive sampling used which limits the generalizability of the findings. The second limitation is the study neglects to focus on companies in environmentally-sensitive sectors which have more substantial adverse impacts. The third limitation is that the study did not examine all types of impression management strategies, limiting itself only to strategies which provide a favourable view of the firm. Finally, the study did not attempt to investigate the different levels of impression management strategies.
Practical implications
A major practical implication is for regulators to consider mandatory climate change reporting at least for the sectors which contribute adversely to global warming.
Originality/value
This is a first attempt to examine climate change discourses in a developing country.
Research Interests:
There is a difference in travel pattern between men and women due to their varying trip purpose and access to transportation facilities. Women travellers these days generate a substantial number of trips on regular basis even in the... more
There is a difference in travel pattern between men and women due to their varying trip purpose and access to transportation facilities. Women travellers these days generate a substantial number of trips on regular basis even in the developing world where they enjoy less freedom. Hence, it is important to ensure that the available public transportation system can attract female travellers. This study combines and customizes two well-known service quality assessment models - SERVQUAL and RESCA to explore the perceptions of female university students regarding the public bus services in Dhaka city, Bangladesh. The study is qualitative in nature and follows an interpretive paradigm involving interviews of 20 female university students. Their perceptions are evaluated based on seven attributes i) reliability, ii) comfort, iii) service, iv) responsiveness and empathy, v) safety and security, vi) affordability, and vii) vehicle access. The findings postulate that the existing public bus service is unpleasant for both the genders. However, the situation is more hostile for the female passengers. Several interesting suggestions also came forward. It is expected that these recommendations shall help improving the public bus service for female users.
Research Interests:
This article focuses on a novel idea newly introduced in the domain of Corporate Social Responsibility (CSR) popularly known as Political Corporate Social Responsibility (PCSR). In today's globalized world, business organizations are... more
This article focuses on a novel idea newly introduced in the domain of Corporate Social Responsibility (CSR) popularly known as Political Corporate Social Responsibility (PCSR). In today's globalized world, business organizations are voluntarily addressing various socio-political concerns and engaging in activities that previously were considered as the responsibilities of the government such as eradication of poverty, supply of public goods, protection of environment, and reduction of gender, racial or ethnic inequality. It is generally perceived that governments of different countries (in particular, developing and underdeveloped countries) fail to perform these responsibilities in an efficient manner because of 'governance gap'. As business organizations have enough resources and money, they can contribute in narrowing the governance gaps by performing state-like functions. By presenting evidences extracted from CSR or sustainability reports of few Fortune 500 companies, this paper sheds light on the way these corporations are performing PCSR and helping the governments to mitigate those gaps.
Research Interests:
Research Interests:
These days, corporate risk management has become a major concern in the corporate world. Companies in the global environment are exposed to diverse kinds of risks that are affecting the decisions of investors and other stakeholders.... more
These days, corporate risk management has become a major concern in the corporate world. Companies in the global environment are exposed to diverse kinds of risks that are affecting the decisions of investors and other stakeholders. Therefore, companies are expected to not only identify and manage risks but also voluntarily report the same to the stakeholders. Increasingly, standard setters and regulators are requiring firms to disclose such information. On the contrary, there also exists a perception that risk reporting can create a negative impression among the stakeholders about the future of the company. In line with such growing dilemma for risk disclosures, the issue of corporate risk reporting (CRR) has been receiving immense emphasis from the accounting academicians. The main objective of this article is to conduct a comprehensive literature review on corporate risk disclosures. In order to fulfill this objective, at first, a summary of the relevant available literature is presented to identify the current regulations on risk reporting, existing trends of CRR research and theories applied in research. Then, through analysis, several research avenues are identified. It is expected that if these dimensions are explored by the future researchers, a better and broader understanding of the risk reporting practices can be achieved.
Research Interests:
Practitioner/ Policy implication: This study calls for the participation of regulators and stakeholders in introducing appropriate regulations that can ensure a 'balanced' disclosure of the companies' CSR activities so that stakeholders... more
Practitioner/ Policy implication: This study calls for the participation of regulators and stakeholders in introducing appropriate regulations that can ensure a 'balanced' disclosure of the companies' CSR activities so that stakeholders are not misled. Research limitation: The main limitation of this research is that it focuses on only one kind of impression management strategies, namely rhetorical appeals.
Research Interests:
Maqasid al-Shariah (the objectives of Islamic law) are meant to guide and benefi t mankind in this world and the Hereafter. The Corporate Social Responsibility (CSR) activities focus on the welfare of the society at large and can also... more
Maqasid al-Shariah (the objectives of Islamic law) are meant to guide and benefi t mankind in this world and the Hereafter. The Corporate Social Responsibility (CSR) activities focus on the welfare of the society at large and can also serve the objectives of the Shariah. This research focuses on the CSR activities of the leading Islamic bank in a developing country – Bangladesh. The study is based on the CSR activities of Islami Bank Bangladesh Limited (IBBL) – the oldest and largest Islamic bank of Bangladesh. The analysis is done on the basis of the requirements of maqasid al-Shariah. The study is based on secondary data. It conducted content analysis of eight year annual reports (2009 to 2016) of the bank. The main areas where the bank is performing its CSR activities are identifi ed. Then an analysis is done according to the levels of maqasid al-Shariah (necessities, complements and embellishments). Itis found that most of the CSR activities and expenditures of the bank are dedicated to the necessities. And, activities representing embellishments receivedslightly more importance than the activities representing complements. The contribution of the study is unique in nature since there is no prior empirical study that assesses the CSR in light of maqasid al-Shariah in the Bangladeshi context.
Research Interests:
These days, corporate narrative is gaining immense attention from accounting researchers. Corporate narratives are found in different communication media such as annual reports, web sites, sustainability reports and integrated reports.... more
These days, corporate narrative is gaining immense
attention from accounting researchers. Corporate
narratives are found in different communication media such as annual reports, web sites, sustainability reports and integrated reports. Over the years, both
qualitative and quantitative content analyses have
remained the most popular research methods for analysing
corporate narratives. However, recently, another method, discourse analysis, is gaining the attention of researchers. It is said that in many ways, this method facilitates a more in-depth analysis of the corporate narratives. This paper gives an overview of this method and highlights how this method can be applied in corporate narratives research.
attention from accounting researchers. Corporate
narratives are found in different communication media such as annual reports, web sites, sustainability reports and integrated reports. Over the years, both
qualitative and quantitative content analyses have
remained the most popular research methods for analysing
corporate narratives. However, recently, another method, discourse analysis, is gaining the attention of researchers. It is said that in many ways, this method facilitates a more in-depth analysis of the corporate narratives. This paper gives an overview of this method and highlights how this method can be applied in corporate narratives research.
Research Interests:
Web based corporate reporting has received immense attention from academicians over the past few decades. However, there are very few studies that address such an interesting issue in the context of developing countries. In order to fill... more
Web based corporate reporting has received immense
attention from academicians over the past few decades.
However, there are very few studies that address
such an interesting issue in the context of developing
countries. In order to fill the vacuum, this study
explores the current status of web based reporting
practices of Bangladeshi listed companies. A content
analysis was conducted on the web sites of 98 companies
listed on Dhaka Stock Exchange (DSE). The results
demonstrate that companies in Bangladesh, in general,
report on issues such as company overview, products
and services, investor relations, management and
human resources, corporate social responsibility, corporate
governance and financial aspects.
attention from academicians over the past few decades.
However, there are very few studies that address
such an interesting issue in the context of developing
countries. In order to fill the vacuum, this study
explores the current status of web based reporting
practices of Bangladeshi listed companies. A content
analysis was conducted on the web sites of 98 companies
listed on Dhaka Stock Exchange (DSE). The results
demonstrate that companies in Bangladesh, in general,
report on issues such as company overview, products
and services, investor relations, management and
human resources, corporate social responsibility, corporate
governance and financial aspects.
Research Interests:
The issue of child labour got immense importance from the people around the world. Many researchers have highlighted the negative effects of hazardous child labour. However, it is also true that child labour is a common phenomenon in the... more
The issue of child labour got immense importance from the people around the world. Many researchers have highlighted the negative effects of hazardous child labour. However, it is also true that child labour is a common phenomenon in the developing as well as underdeveloped countries where poor families send their children to work for the economic sustenance. This article is an attempt to understand whether child labour is acceptable in the eyes of a religion – Islam. This conceptual paper makes an attempt to find solution of this ethical dilemma by analysing Islamic teachings derived from the Qur'an, the Sunnah, the comments of the Islamic scholars, and several historical evidences such as the case of the Prophet's young companion-Anas and the case of fetus in uterus of Ghamidiyyah-the adulteress women. From the context of the economic conditions of citizens from poor Islamic countries, the issue of child labour arises as an ethical dilemma. This paper makes an attempt to provide a solution in the light of Islamic teachings. The paper concludes that Islam allows child labour that is not hazardous and unethical. In order to eliminate hazardous child labour, initiatives should be taken from four levels: individual level, family level, employment level, and state level.
Research Interests:
The issue of child labour got immense importance from the people around the world. Many researchers have highlighted the negative effects of hazardous child labour. However, it is also true that child labour is a common phenomenon in the... more
The issue of child labour got immense importance from the people around the world. Many researchers have highlighted the negative effects of hazardous child labour. However, it is also true that child labour is a common phenomenon in the developing as well as underdeveloped countries where poor families send their children to work for the economic sustenance. This article is an attempt to understand whether child labour is acceptable in the eyes of a religion – Islam. This conceptual paper makes an attempt to find solution of this ethical dilemma by analysing Islamic teachings derived from the Qur'an, the Sunnah, the comments of the Islamic scholars, and several historical evidences such as the case of the Prophet's young companion-Anas and the case of fetus in uterus of Ghamidiyyah-the adulteress women. From the context of the economic conditions of citizens from poor Islamic countries, the issue of child labour arises as an ethical dilemma. This paper makes an attempt to provide a solution in the light of Islamic teachings. The paper concludes that Islam allows child labour that is not hazardous and unethical. In order to eliminate hazardous child labour, initiatives should be taken from four levels: individual level, family level, employment level, and state level.
Research Interests:
This paper argues that gender related corporate disclosure is a human right. The article builds this argument on the basis of Marxist feminism which highlights that the capitalistic mode of production is one of the reasons for women's... more
This paper argues that gender related corporate disclosure is a human right. The article builds this argument on the basis of Marxist feminism which highlights that the capitalistic mode of production is one of the reasons for women's oppression and second category status in society. Thus, they face discrimination in many aspects of their lives. The paper also borrows the idea of Hazelton (2013) that access to specific information is a human right. The paper argues that a company's stakeholders have a right to know about its gender practices and matters related to gender equality as the companies around the world are the representatives of the capitalistic mode of production and thus somewhat liable for the inferior status of women. A content analysis of the 2013 sustainability reports of selected Fortune 500 companies was undertaken to examine the gender disclosures. The content analysis was based on the six dimensions of gender disclosures as suggested by the GRI (2009) and disclosures were categorised into " hard " and " soft " disclosures (Clarkson et al. 2008). It was found that even though GRI had proposed gender disclosure guidelines in 2009, still the sample companies are not disclosing many of these suggested issues. Given recent developments in public concerns for increased transparency and accountability and the movement covering social, economic and environmental aspects of corporate performance, the paper argues that gender disclosures are also necessary.
Research Interests:
This paper provides with a general overview of the new corporate reporting trend called integrated reports. The paper first introduces the concept of integrated report. Then it describes the main issues related to integrated reports as... more
This paper provides with a general overview of the new corporate reporting trend called integrated reports. The paper first introduces the concept of integrated report. Then it describes the main issues related to integrated reports as proposed by International Integrated Reporting Council (IIRC). After that the findings of some selected literature on integrated reports were summarized. The article concludes that integrated reporting as a new and emerging trend of corporate reporting is still in its early development phase.
Research Interests:
Purpose The purpose of this paper is to examine “how” the adoption of integrated reporting (IR), and the embedded multiple capitals framework, has influenced organisational reporting practice. In particular, the paper examines how... more
Purpose
The purpose of this paper is to examine “how” the adoption of integrated reporting (IR), and the embedded multiple capitals framework, has influenced organisational reporting practice. In particular, the paper examines how companies report and integrate multiple capitals in various organisational reporting channels following the introduction of an “apply or explain” IR requirement in South Africa.
Design/methodology/approach
Using a qualitative case study approach based on discourse analysis, this paper examines various organisational reports including integrated reports, standalone sustainability reports, websites and other online materials of highly regarded, award-winning, integrated reporters in South Africa over a four-year period (2011-2014), following the introduction of IR requirement. The authors draw five impression management techniques, namely, rhetorical manipulation, thematic manipulation, selectivity, emphasis in visual presentation and performance comparisons to explain disclosure and integration of multiple capitals.
Findings
The authors find that companies are increasingly conforming to reporting language espoused in existing IR guidelines and multiple capital frameworks over time. For instance, it is found that the research cases have increasingly used specific grammars in existing IR guidelines such as “capitals” and “material” issues, with companies acknowledging the “interdependencies” and “trade-offs” between multiple capitals. Companies have also started to recognise that the capitals are subject to “increases, decreases, and transformations” over time. However, the disclosures are generic, rather than company-specific, and lack substance, often framed in synthetic charming aimed to showcase adoption of IR practice. In addition, the current discourse on multiple capital disclosures is one of the defending, even promoting, organisational reputation, rather than recognising how organisational actions, or inactions, impact multiple capitals. The paper concludes that the emerging IR practice, and the embedded multiple capital framework, has not really improved the substance of organisational reports.
Practical implications
The results of this study have a number of implications for regulatory authorities, public and private sector organisations as well as academic researchers. For regulatory authorities, the results inform relevant regulatory authorities how IR practice is taking shape over time, particularly within the context of a regulatory setting. Second, the empirical analyses, which focused on highly regarded, award-wining, integrated reporters, draw the attention of regulatory bodies as well as users of corporate reports to concerns related to a growing number of rating agencies of organisational reports. Finally, for academic researchers, the theoretical implications of this study is that, given the pervasive use of multiple impression management techniques in various organisational reports, the authors support the notion that corporate disclosure practices should be examined through the lens of multiple theoretical perspectives to enhance our understanding of the nature of organisational reporting practice.
Originality/value
This study provides a more focused preliminary empirical account of the implications of IR practice, and the embedded multiple capital frameworks, on the quality of organisational reporting practice following the adoption of mandatory IR requirement in South Africa.
The purpose of this paper is to examine “how” the adoption of integrated reporting (IR), and the embedded multiple capitals framework, has influenced organisational reporting practice. In particular, the paper examines how companies report and integrate multiple capitals in various organisational reporting channels following the introduction of an “apply or explain” IR requirement in South Africa.
Design/methodology/approach
Using a qualitative case study approach based on discourse analysis, this paper examines various organisational reports including integrated reports, standalone sustainability reports, websites and other online materials of highly regarded, award-winning, integrated reporters in South Africa over a four-year period (2011-2014), following the introduction of IR requirement. The authors draw five impression management techniques, namely, rhetorical manipulation, thematic manipulation, selectivity, emphasis in visual presentation and performance comparisons to explain disclosure and integration of multiple capitals.
Findings
The authors find that companies are increasingly conforming to reporting language espoused in existing IR guidelines and multiple capital frameworks over time. For instance, it is found that the research cases have increasingly used specific grammars in existing IR guidelines such as “capitals” and “material” issues, with companies acknowledging the “interdependencies” and “trade-offs” between multiple capitals. Companies have also started to recognise that the capitals are subject to “increases, decreases, and transformations” over time. However, the disclosures are generic, rather than company-specific, and lack substance, often framed in synthetic charming aimed to showcase adoption of IR practice. In addition, the current discourse on multiple capital disclosures is one of the defending, even promoting, organisational reputation, rather than recognising how organisational actions, or inactions, impact multiple capitals. The paper concludes that the emerging IR practice, and the embedded multiple capital framework, has not really improved the substance of organisational reports.
Practical implications
The results of this study have a number of implications for regulatory authorities, public and private sector organisations as well as academic researchers. For regulatory authorities, the results inform relevant regulatory authorities how IR practice is taking shape over time, particularly within the context of a regulatory setting. Second, the empirical analyses, which focused on highly regarded, award-wining, integrated reporters, draw the attention of regulatory bodies as well as users of corporate reports to concerns related to a growing number of rating agencies of organisational reports. Finally, for academic researchers, the theoretical implications of this study is that, given the pervasive use of multiple impression management techniques in various organisational reports, the authors support the notion that corporate disclosure practices should be examined through the lens of multiple theoretical perspectives to enhance our understanding of the nature of organisational reporting practice.
Originality/value
This study provides a more focused preliminary empirical account of the implications of IR practice, and the embedded multiple capital frameworks, on the quality of organisational reporting practice following the adoption of mandatory IR requirement in South Africa.
Research Interests:
The objective of this study is to investigate suitability of the IFAC statements of membership obligations (SMOs) in the context of a less developed economy. Past literature has identified the presence of a significant gap between... more
The objective of this study is to investigate suitability of the IFAC statements of membership obligations (SMOs) in the context of a less developed economy. Past literature has identified the presence of a significant gap between accountants working in developed countries and LDCs in terms of skills and competence. Also, due to various socioeconomic conditions, the perceptions of ethical conduct vary widely between developed and developing countries. However, despite this, international accounting bodies such as the IFAC have time and again attempted to promote a universal set of standards to ensure audit quality. Using the case of Bangladesh, this paper investigates the adoption and implementation process of IFAC SMOs in the contxt of an LDC. Interviews with policy makers, practicing auditors, senior accounting academics, and leaders of the accountancy profession, as well as a questionnaire survey with final year undergraduate students of accounting reveal the absence of the essential preconditions of ethical practice in Bangladesh, making the IFAC SMOs largely ceremonial. Overall, our findings suggest that the adoption of SMOs in Bangladesh may have been prompted by institutional reasons rather than reasons of efficiency, and a replication of the Bangladesh case in other LDCs will make IFAC's efforts to improve audit quality through a compliance programme largely unsuccessful.
Research Interests:
These days, the concept of green banking is becoming popular in the financial sectors. This paper deals with the reporting on green banking issues by the banking companies in a developing country - Bangladesh. Through content analysis of... more
These days, the concept of green banking is becoming popular in the financial sectors. This paper deals with the reporting on green banking issues by the banking companies in a developing country - Bangladesh. Through content analysis of the annual reports of ten sample banks, the research finds that Bangladeshi banks are reporting on green banking issues even in the absence of any specific reporting guideline. The nature of the language used for green banking reports was also analyzed through discourse analysis. It was found that after the introduction of the green banking program of Bangladesh Bank (the central bank of Bangladesh) in 2011, the banks started reporting on their green banking activities. The level of disclosure increased over the years up to 2013. The study concludes that though the banks started reporting on this issue, their reports lack consistency because of the absence of a standardized reporting guideline. They wanted to report that they are performing according to the suggestions of Bangladesh Bank. From this, it can be said that the banking companies consider the central bank as a powerful stakeholder. The banks mostly provided ‘good news’ in their reports. This kind of reporting helps the banks to gain greater legitimacy in the eyes of the regulator, Bangladesh Bank, and to the public.
Research Interests:
Research Interests:
Hoque, M., Akter, M. and Hossain, D.M. (2005), Linking Knowledge Management with Balanced Scorecard, Dhaka University Journal of Marketing, Vol.8, June, pp. 87-100.(Bangladesh).
Research Interests:
Corporate giving represents the philanthropic activities that companies perform as voluntary initiatives. All over the world, companies are contributing in several sectors like health, sports, education and others. In many ways, these... more
Corporate giving represents the philanthropic activities that companies perform as voluntary initiatives. All over the world, companies are contributing in several sectors like health, sports, education and others. In many ways, these activities help in mitigating the social problems and meeting the necessities. This research is based on this issue. The main objective of this research is to examine the nature of contribution of the Malaysian companies in the health sector. In order to achieve this objective, the research conducted content analysis of the annual reports of 200 sample companies selected through random sampling. In most of the cases companies disclose their year-long activities in the annual reports. From these reports the researchers identified the main activities that the companies have performed in order to help the health sector.
Research Interests:
The main objective of this article is to conduct an analysis of the climate change and global warming discourses and disclosures in the annual reports of the companies of Malaysia. In order to fulfil this objective, the research has... more
The main objective of this article is to conduct an analysis of the climate change and global warming discourses and disclosures in
the annual reports of the companies of Malaysia. In order to fulfil this objective, the research has examined 79 companies that have
disclosed some issues on global warming. The study concludes that though climate change disclosure is not mandatory for the
Malaysian companies, even then they are disclosing some of these issues. But this kind of disclosure is still at its introductory stage.
the annual reports of the companies of Malaysia. In order to fulfil this objective, the research has examined 79 companies that have
disclosed some issues on global warming. The study concludes that though climate change disclosure is not mandatory for the
Malaysian companies, even then they are disclosing some of these issues. But this kind of disclosure is still at its introductory stage.
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This article, by applying five Islamic concepts (Fitrah, Akhlaq, Niyyah, Ijtihad and Maslahah), seeks for a solution of the problem of earnings management conducted by the managers. By analyzing several definitions of earnings management... more
This article, by applying five Islamic concepts (Fitrah, Akhlaq, Niyyah, Ijtihad and
Maslahah), seeks for a solution of the problem of earnings management conducted by the
managers. By analyzing several definitions of earnings management it can be found that
managers’ wrong/unethical intention is the main cause behind this problem. The article
suggests that if the intention (Niyyah) of the managers can be purified through ethical
training (Akhlaq), then it can be expected that they will apply their highest possible effort
and knowledge (Ijtihad) in order to ensure the interests of the stakeholders (Maslahah).
This can be a possible solution for the problem of earnings management.
Maslahah), seeks for a solution of the problem of earnings management conducted by the
managers. By analyzing several definitions of earnings management it can be found that
managers’ wrong/unethical intention is the main cause behind this problem. The article
suggests that if the intention (Niyyah) of the managers can be purified through ethical
training (Akhlaq), then it can be expected that they will apply their highest possible effort
and knowledge (Ijtihad) in order to ensure the interests of the stakeholders (Maslahah).
This can be a possible solution for the problem of earnings management.
Research Interests:
Theories are treated as the lifeblood of the disciplines like sociology and anthropology. As a newer discipline that has grown approximately over the last two hundred years, anthropology has proposed different important theories on man... more
Theories are treated as the lifeblood of the disciplines like sociology and anthropology. As a newer discipline that
has grown approximately over the last two hundred years, anthropology has proposed different important
theories on man and culture. This article presents with an overview of the theories of anthropology developed
over the last two hundred years. This can be considered as a general summarized reading of the important
anthropological theories like evolutionism, diffusionism, historical particularism, functionalism, culture and
personality, structuralism, neo-evolutionism, cultural ecology, cultural materialism, postmodernist and feminist
explanations. This article concludes that though each of these theories was criticized by the subsequent theorists,
all these theories contributed a lot in the development of anthropology as a discipline.
has grown approximately over the last two hundred years, anthropology has proposed different important
theories on man and culture. This article presents with an overview of the theories of anthropology developed
over the last two hundred years. This can be considered as a general summarized reading of the important
anthropological theories like evolutionism, diffusionism, historical particularism, functionalism, culture and
personality, structuralism, neo-evolutionism, cultural ecology, cultural materialism, postmodernist and feminist
explanations. This article concludes that though each of these theories was criticized by the subsequent theorists,
all these theories contributed a lot in the development of anthropology as a discipline.
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This article depicts the chronological development of research on social and environmental accounting practices of the companies of a developing country - Bangladesh. The research identifies that research on social and environmental... more
This article depicts the chronological development of research on social and environmental accounting practices of the companies of a developing country - Bangladesh. The research identifies that research on social and environmental accounting from the Bangladeshi perspective started in 1996. From then up to 2006, the research was mostly small scale and methodologically simple. It is mainly from 2007 the researchers having Western university affiliation, became interested in conducting research on Bangladesh. From then a development in terms of content and methodology can be noticed. The article concludes that the main contributors in the development of research in this area are the scholars affiliated with the Western universities. Local Bangladeshi researchers, because of their ‘colonized’ mentality, just followed and imitated the Westerners in terms of the methodologies and other aspects of research.
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This study examines the contribution of the corporate sector in the healthcare sector of a developing economy - Bangladesh. In order to fulfil this objective, the researchers focused on the contribution of the banking sector through six... more
This study examines the contribution of the corporate sector in the healthcare sector of a developing economy - Bangladesh. In order to fulfil this objective, the researchers focused on the contribution of the banking sector through six case studies. The annual reports of the banks were taken as the sources of data. Content analysis of these annual reports was conducted. It was seen that in many ways, the companies in the banking sector of Bangladesh are trying to contribute to the healthcare sector of Bangladesh. From the context of a poor country, these attempts can be considered as praiseworthy.
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Among the social scientists, the various aspects of making a living have been an interesting area of research for a long period of time. Centuries before, a Muslim thinker named Ibn Khaldun has given a detailed and interesting description... more
Among the social scientists, the various aspects of making a living have been an interesting area of research for a long period of time. Centuries before, a Muslim thinker named Ibn Khaldun has given a detailed and interesting description and analysis on the various aspects of making a living. This article focuses on his thoughts on the aspects of making a living. The article starts with an introduction of Ibn Khaldun’s life and works. After that, it presents a detailed description of Ibn Khaldun’s thoughts on the aspects of making a living. The article also analyzes these thoughts and strives to find out their relevance in the context of the modern world. The article concludes that though Ibn Khaldun introduced these theories to the world centuries before, these theories still have relevance in today’s world. Moreover, many of these theories are very similar to the recent theories given by contemporary scholars.