Browsing by Author "Bhuiyan, Md. Zahid Hossain"

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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.
An Empirical Study on Total Quality Management Practices in Some Selected Manufacturing Companies in Bangladesh
(Centre for Research on Islamic Management and Business, 2014-06) Bhuiyan, Md. Zahid Hossain; Rahman, Md. Azizur; Shahnewaz, Syeda Tanjila
This paper is about total quality management (TQM) practices in some selected manufacturing companies in Bangladesh. The empirical study reports the main findings based on the survey of 150 executives of 15 selected manufacturing companies thereby taking 10 executives from each company. These 10 executives include CEO, head of HR & administration, head of accounts & finance, head of marketing, production manager, quality control manager, finance manager, manager-R & D, production supervisor and HR executive. The main research issues of the study are: examining the relationship between TQM and organizational financial performance, relationship between employees’ involvement and TQM results, factors influencing successful implementation of TQM and measuring employees’ job satisfaction & commitment. The major findings of the study are: (i) there exists significant positive relationship between TQM practices and organizational financial performance, measured in terms of return on sales (ROS) and return on investment (ROI) (ii) the study reveals that majority of the respondents fall under medium involvement group signifying that employees’ involvement in TQM practices have been satisfactory, (iii) the study also indicates that CSFs as mentioned in table 5, have no relationship with TQM practices in the selected companies and (iv) the study points out that employees’ job satisfaction & commitment have been moderately related to TQM practices. The findings obtained from the study would be useful to the academicians interested to undertake further research in the vital aspects of HRM. The concerned management would also get the findings of the study helpful in improving TQM practices in the selected companies in Bangladesh.