Considering the importance as well as potential problems of environment issues, it needs more analysis of relevant factors for future course of actions. Environmental Accounting is called green accounting. This paper made on Challenges of Environmental Accounting Practices in Bangladesh on most polluted 16 selected enterprises in Chittagong during the period 2018. The main objective of the study is to specify the environmental accounting challenges in selected manufacturing enterprises in Bangladesh. The study is based on primary data. Primary data were collected by questionnaire and expert opinion. Questionnaires were prepared based on study objectives. Collected data were processed manually and with help of the Computer software. The study highlights some critical challenges to implement environmental accounting in manufacturing enterprises in Bangladesh. The perception of respondents about the Challenges are: cost involvement, lack of skilled manpower, lack of set rules about environmental accounting, inadequate environmental accounting standard, low adoption of environmental accounting, no specific principles of environmental accounting etc. The average mean score of challenges is 2.47 in the scale of 3. The study also tries to forward some recommendations to overcome the challenges. It is to be recognized that the accountants have a key role in environmental accounting and reporting.
Super stores are playing a key role in the field of shopping in Bangladesh. The popularity of super stores is increasing day by day in our country and consumers are becoming more habituated to buying from here. Today's consumers are also very much concern about food items. They want fresh, hygienic and healthy foods. So, super stores have become a great source for the consumers to get these items of foods. This paper is an attempt to investigate the factors that affect consumer impulse buying behavior at superstores in Bangladesh. Survey methodology was used to collect the data from 100 respondents by adopting simple random sampling technique. The study found that many factors were responsible for this changing buying behavior such as: in store atmosphere, point of purchase display, convenience, location, product characteristics, product quality, availability of branded items, store size, store image, variety seeking, discounts, stock outs, packaging, in store display etc. All of the characteristics are subject to consideration while making a purchase. Specifically planned purchase, generally planned purchase, substitute products all have an impact on impulse buying. The paper will be useful for marketing practitioners and researchers towards comprehensive understanding of the consumer's impulsiveness.
CSR still relies on voluntary disclosure. This paper undertook a pragmatic investigation into the corporate social responsibility (CSR) reporting practices of 60 companies listed in Chittagong Stock Exchange Limited in Bangladesh.. The study is based on secondary data from annual reports from CSE -A‖ category listed companies. The study found that companies in the Insurance and Pharmaceutical sectors' had a maximum 100% status in disclosing activities i.e. they disclosed at least one of the elements of CSR. The Textile & Clothing sectors' scores were the minimum (11.11%). The Banking sector was the second highest (92.30%) followed by Cement 66.66%. Though the Insurance companies' position was the highest, interestingly it only disclosed the -Human Resource‖ elements ignoring the other five elements. Another interesting finding was that energy related disclosures were ignored by all sectors except the Electrical & Energy sector. Therefore, companies, policy makers and government should emphasise that issue. Contribution/ Originality:The study investigated the process and intention of disclosure practices in CSR by top ranked companies listed on the CSE. The study found very positive attitudes regarding CSR disclosure where companies from Insurance and Pharmaceutical sector ranked first followed by Banking sector which may be a significant message for policy-makers.
The goal of this study is to determine the Role of Islamic Micro Finance in Alleviating Poverty, a study on RDS (Rural Development Scheme) of the Islamic Bank Bangladesh Limited. The study employed interview method, descriptive statistics, T-test, Chi-squared test, and multiple regression analysis to investigate a total of 328 samples (RDS borrowers). The sample has been purposefully selected for the study from two districts of Rajshahi division of Bangladesh. The results of our study indicate that in any category having an income level of more than 5001 to 10000, after access to the RDS scheme of IBBL, overall, 72% of respondent’s income increased. In the case of impact analysis of the program on poverty alleviation, the results of the statistical analysis (regression model) revealed that there is a significant impact of the Rural Development Scheme (RDS) on poverty alleviation (P-value-0.000).
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