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Perceptions of Accountants toward Sustainability Development Practices in Bangladesh

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  • Emon Kalyan Chowdhury
  • Shafaitun Nahar

Abstract

This study aims to gauge the perceptions of accountants in Bangladesh toward sustainable development practices in their respective organizations. The perceptions are assessed by collecting data from accountants of different organizations through a structured questionnaire. It finds that loyalty and commitments between employers and employees stimulate the practices of sustainability development in an organization. It also finds that accountants are extremely passionate to implement required instructions for sustainability but they are chained by traditional mind set of top management and profit-centric policies of organizations. In some organizations, despite management interest, implementation is hindered by lack of sufficient guidelines for sustainability development. The outcome of this study will help accountants to keep themselves up-to-date on various aspects of sustainable development practices and also help them to have a clear scenario of sustainability practices in Bangladesh.

Suggested Citation

  • Emon Kalyan Chowdhury & Shafaitun Nahar, 2017. "Perceptions of Accountants toward Sustainability Development Practices in Bangladesh," Journal of Management and Sustainability, Canadian Center of Science and Education, vol. 7(3), pages 112-119, September.
    • Handle: RePEc:ibn:jmsjnl:v:7:y:2017:i:3:p:112-119
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    References listed on IDEAS

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    More about this item

    Keywords

    accountants; sustainability reports; CSR; laws; barriers;
    All these keywords.

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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