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.
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
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.
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.
Cited 
Cited 