According to previous literature and surveys, a technological progression increases the use of technologies in the accounting and auditing profession. Frey and Osborne’s (2013) predicted that this profession will face extinction, which leads this paper to study the future prospects of the accounting profession in a global and local context of Bangladesh. At present, technologies are automating routine accounting activities resulting job cut around the world. But the advanced study reveals that technology cannot replace emotional intelligence and critical thinking abilities of a human in near future. As technology is spreading the scope of the profession, knowledge of trending technologies along with some survival skills are required for accountants. This paper tried to present the upcoming trends of the accounting profession, at the same time discusses the required skills to adapt to the technological changes. After observing 18 companies of Bangladesh, it has been found that advanced technologies are not introduced here except software and according to the survey; software’s are not affecting accounting employment yet.
PurposeTo investigate the consequence of COVID-19 pandemic on the financial reporting and disclosure (FRD) practices, the study has been conducted. Moreover, this paper highlights the significance of FRD practices in any emergency period and its relevance with legitimacy theory in Bangladesh Perspective.Design/methodology/approachThe COVID-19 pandemic has adverse impact on business. Hence, all the business activities have been categorized into five major aspects which are financial factors, business operations, business contracts, business value and stakeholders. These five major activities have been considered as independent variable. By analyzing various policy recommendations and guidelines of global and local accounting bodies, a structured questionnaire was developed in association with related IAS and IFRSs. Then, it was distributed among the accounting professionals of Bangladesh who are currently engaged in financial statement preparation and auditing services. Finally, data was analyzed through structural equation modeling (SEM) to test the hypothetical relationship between dependent variable and independent variable.FindingsThis study finds that financial factors, business contracts and stakeholders have significant relationship with the financial reporting and disclosure practices during the COVID-19 pandemic period. However, business operation and business value have no significant relationship with financial reporting and disclosure practices.Research limitations/implicationsThis study tries to analyze why and how firms should disclose essential information (both financial and non-financial) to the financial statement users during the COVID-19 pandemic. This study can be used as benchmark to issue a separate policy or standard for reporting any kind of adverse event in the financial reporting and disclosure practices.Originality/valueTo our best knowledge, we believe that this is first kind of study undertaken to investigate the consequence of COVID-19 pandemic on the FRD practices in the context of Bangladesh. This study is kind of exploratory in nature. Hence, future studies can explore industry-based financial reporting and disclosure practice in any pandemic period.
Despite the recent proliferation of mHealth, the present research has not yet re-conceptualized on how mHealth can be used to promote healthcare over time. Researches have indicated that mHealth adoption and acceptance problems must be re-addressed to provide improved healthcare delivery. It is essential to explore the end-user centric factors for the complex implications process of mHealth before implementing it in practice. This research aims to re-conceptualize the contextual predictors of mHealth adoption in a least developing country. In-depth interviews with purposive and convenient sampling techniques were conducted with end-users ( n = 24) and healthcare professionals ( n = 15) in Bangladesh because qualitative research provides opportunities to explore end-user experiences and get detailed information about how they perceive user engagement in technology adoption. This study used grounded theory and thematic analysis to explain the state of mHealth adoption and to establish a theoretical basis for further investigations. Our findings indicate that traditional predictors for mHealth intention to use might not be enough. This study suggested four new predictors: “patients as a decision support unit,” “personal awareness building,” “health information exchange,” and “reward” to re-conceptualize the mHealth adoption. The study tried to clarify mHealth drivers from both end-users’ and healthcare professionals’ perspectives, which offered an alternative avenue that could provide the foundation for accepting mHealth widely.
This paper reviews recent corporate financial literature dealing with family business issues. It discusses research papers that explain the nature and type of agency problems in family firms. It provides empirical evidence of the association of family ownership with information asymmetry. It also portrays the influence of family firms over corporate disclosures. We have analyzed literature to explain the empirical association between family ownership, and so ownership control, and firm performances. This paper also attempts to find out the research gap based on reviewed papers and tries to give the future directions of research in this regard.
This study plans to investigate the effect of Accounting Information Systems (AIS) on organizational performance mediated by technostress and the moderating effect of organizational size & environmental uncertainty in the relationship between AIS effectiveness and organizational performance. AIS effectiveness will be assessed through the context of the technology-organization-environment (TOE) and the information-systems-service quality of IS success model. Data will be collected with a questionnaire survey from 384 respondents in listed companies. The collected data will be analyzed with the PLS-SEM technique. This study will try to profile sources of effective AIS services and will illustrate the possible effectiveness of AIS for successful implementation of AIS in the least developed country context.
Environmental accounting and reporting is an emerging concept in Bangladesh, although many countries in the world, either developed or developing, are already practicing environmental accounting and reporting in their fossil-fuel sector. Fossil energy resources in Bangladesh consist primarily of natural gas. This study deals with what types of data are required & how these will be presented in environmental accounting. It attempts to portray progress and drawbacks of Petrobangla Companies in respect of environmental accounting practices & tries to provide suggestions for better reporting practices. As there is a sustainability problem in energy sector, specially fossil-fuel sector of Bangladesh and the situation of pollution of Bangladesh is huge, environmental accounting practice is crying need to solve these types of problem in Bangladesh.
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