Openly accessible

Perceptions of corporate social and environmental accounting and reporting practices from accountants in Bangladesh

Islam, Muhammad and Dellaportas, Steven 2011, Perceptions of corporate social and environmental accounting and reporting practices from accountants in Bangladesh, Social responsibility journal, vol. 7, no. 4, pp. 649-664.

Attached Files
Name Description MIMEType Size Downloads
dellaportas-perceptionsof-post-2011.pdf Author post print application/pdf 246.73KB 236

Title Perceptions of corporate social and environmental accounting and reporting practices from accountants in Bangladesh
Author(s) Islam, Muhammad
Dellaportas, Steven
Journal name Social responsibility journal
Volume number 7
Issue number 4
Start page 649
End page 664
Publisher Emerald Group Publishing
Place of publication Bingley, England
Publication date 2011
ISSN 1747-1117
1758-857X
Keyword(s) Bangladesh
Chartered accountants
Corporate social and environmental accounting practices
Accounting
Summary Purpose – The aim of this study is to elicit accountants' perceptions regarding corporate social and environmental accounting and reporting practices in a developing country such as Bangladesh.

Design/methodology/approach – Members of the Institute of Chartered Accountants of Bangladesh (ICAB) were surveyed to determine their perceptions on issues pertaining to social and environmental accounting and reporting practices in Bangladesh.

Findings – Whilst the findings show that accountants have positive attitudes toward corporate social and environmental accounting, progress is limited, with the absence of ICAB in making any noticeable effort to develop such practices.

Research implications –
Unlike prior studies, the implications of this study suggest that without international influence, it is less likely that institutional forces in Bangladesh (ICAB and the government) would be effective in dealing with social and environmental accounting and reporting issues.

Originality/value – While prior studies advocate proactive roles of the accounting profession, this study argues that proactive roles are less likely to prevail in the context of Bangladesh without direct intervention from institutional and regulatory authorities in the international arena.
Notes Reproduced with the kind permission of the copyright owner.
Language eng
Field of Research 150106 Sustainability Accounting and Reporting
Socio Economic Objective 900299 Property, Business Support Services and Trade not elsewhere classified
HERDC Research category C1 Refereed article in a scholarly journal
Copyright notice ©2011, Emerald Group Publishing Limited
Persistent URL http://hdl.handle.net/10536/DRO/DU:30040126

Connect to link resolver
 
Unless expressly stated otherwise, the copyright for items in DRO is owned by the author, with all rights reserved.

Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au.

Versions
Version Filter Type
Access Statistics: 235 Abstract Views, 264 File Downloads  -  Detailed Statistics
Created: Mon, 14 Nov 2011, 14:21:16 EST by Katrina Fleming

Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au.