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

Author

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  • Muhammad Islam
  • Steven Dellaportas

Abstract

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.

Suggested Citation

  • Muhammad Islam & Steven Dellaportas, 2011. "Perceptions of corporate social and environmental accounting and reporting practices from accountants in Bangladesh," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 7(4), pages 649-664, October.
    • Handle: RePEc:eme:srjpps:v:7:y:2011:i:4:p:649-664
    DOI: 10.1108/17471111111175191
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    Citations

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    Cited by:

    1. Gunawan, Hendra & Haming, Murdifin & Zakaria, Junaiddin & Djamareng, Asdar & Jamali, Hisnol, 2017. "Effect of Organizational Commitment, Competence and Good Governance on Employees Performance and Quality Asset Management," INA-Rxiv 5jmgu, Center for Open Science.
    2. Wei Qian & Carol Tilt & Dinithi Dissanayake & Sanjaya Kuruppu, 2020. "Motivations and impacts of sustainability reporting in the Indo‐Pacific region: Normative and instrumental stakeholder approaches," Business Strategy and the Environment, Wiley Blackwell, vol. 29(8), pages 3370-3384, December.
    3. Osman, Mohamed & Gallhofer, Sonja & Haslam, Jim, 2021. "Contextualising and critically theorising corporate social responsibility reporting: Dynamics of the late Mubarak Era in Egypt," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 74(C).
    4. I., Okwuosa, 2020. "Perception Of A Role In Sustainability Reporting: The Case Of Professional Accountants In Nigeria," International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), vol. 9(1), pages 1-17, March.

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