IIUC Journals

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Ethics in accounting: A dire necessity for practicing accountants in Bangladesh
(CRP, Center for Research and Publication, 2021-12) Ahmad, Afzal
The study aims to critically examine the determinants of accounting ethics by practicing accountants as well as professional accountants working in Bangladesh. In addition, the study identifies the major factors affecting the ethical behavior of accountants. Using a 5-point Likert scale, the study collects primary data from a total sample of 110 respondents consisting both academicians and practitioners. The results revealed that there is a significant variation in the opinions regarding ethics between accounting academicians and practitioners. The majorities of the academicians have a high positive attitude toward professional ethics and perceive the afraid of creator, responsibility, accountability, objectivity, integrity, confidentiality and patience as the important determinants of accounting ethics. On the other hand, the practitioners view accountability, responsibility, transparency brotherhood, truthfulness, mutual trust, objectivity and integrity as the crucial determinants of ethics. However, both groups emphasized an ethical code of conduct, individual factors, moral development, personal value, environmental influence, peer influences, life experiences, and situational factors for accounting ethics. The findings of the study provide valuable insights to academicians, accounting practitioners, and policymakers in improving the code of professional ethics in Bangladesh.
Does investment in human resource development affect financial performance? Empirical evidence from the banking sector of Bangladesh
(CRP, International Islamic University Chittagong, Bangladesh, 2017-06) Zahid Hossain Bhuiyan, Mohammad; Uddin, Md. Mahi; Ahmad, Afzal; Hoque, Nazamul
The study aims at examining the impact of investment in human resource development (HRD) on the financial performance of the banking sector of Bangladesh. Using the economic data as well as survey data collected from purposively selected 120 bank executives of 20 private commercial banks of Bangladesh. The study through regression models finds that there is a significant positive correlations between HRD investment (in salaries and allowances, provident fund and gratuity, bonus and incentives, staff welfare and training, workshop, and seminar) and financial performance of the sample banks. Though, training is one of the important HRD indicators, the lowest investment was made in this sector by the sample banks. The findings of the study may be useful for bankers, policymakers, HR professionals, and the stakeholders of all types of organizations regardless of the geographical boundary. Finally, further investigations on manufacturing and other service sectors through case study, focus groups, and longitudinal study are also suggested.
Environmental disclosures: A study on some selected pharmaceutical and chemical companies in Bangladesh
(CRP, International Islamic University Chittagong, Bangladesh, 2017-12) Ahmad, Afzal; Khan, Mohammad Aktaruzzaman; Abdullah, Al Amin Mohammad; Rashid, Md. Harun
This study attempts to address the environmental disclosure practices in listed pharmaceutical and chemical industries in Bangladesh. The authors developed a disclosure index to measure the extent of environmental disclosure prepared by companies in their annual reports. It is observed that the considerable amount of environmental information is disclosed by a few pharmaceutical and chemical companies while a large number of companies ignore the information concerning the issue. The study also found a significant variation of environment disclosures among the companies. However, this study put recommendations to the government and regulatory bodies of the concerned companies to take necessary actions in such a way that the all pharmaceutical and chemical industries of Bangladesh are motivated and compelled to address the environmental issue in their annual reports. Moreover, this will contribute to the existing literature by creating awareness among the users as well as to the preparation of the annual reports in disclosing more relevant information.
Auditing in Islamic Perspective and Auditing as Practiced in some selected Islamic Banks Operating in Bangladesh
(CRP, International Islamic University Chittagong, Bangladesh, 2012-12) Imran, Muhammad Showkat; Ahmad, Afzal; Bhuiyan, Md. Zahid Hossain
The study is on “Auditing in Islamic perspective and auditing as practiced in some selected Islamic banks “Operating in Bangladesh”. The study was conducted on total number of 5 Islamic banks operating in Bangladesh. The study was based on primary data, collected by interview method on the basis of a structured questionnaire. The main findings of the study are: i) identifying objectives and principles of Islamic auditing, ii) analyzing the procedures of conducting auditing in the selected banks, iii) focusing on the major responsibilities and role of an auditor in the eye of Islam, iv) identifying qualities of an auditor in the eye of Islam such as righteousness, trustworthiness, professional behaviour, fairness, proficiency and efficiency, honesty and confidentiality etc., v) identifying major problems involved in conducting Islamic auditing in the selected banks are reported as: auditors specially external are not very much familiar with rules and regulation of Shari’a Council, the bank authority disagree that auditors (external) are quite independent body, the concerned management feel discouraged to help the auditors by providing necessary information and data as well as document, non-standardization of Shari’a compliance and regulation for Islamic finance. Not well equipped with knowledge of Shari’a Council on the part of the employees, accounting systems and procedure are not fully in compliance with Islamic Shari’a, vi) The probable measures to overcome the problems are identified as : proper implementation of accounting systems as permitted by Islamic Shari’a, proper training to the accounting personnel regarding knowledge of Islamic Shari’a, supplying the auditors necessary information and data willingly by the Accounts personnel, recognizing purity of transaction, proper standardization of Shari’a Council rules and regulations etc.

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