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The purpose of this research is to investigate how different accountability practices might be observed in the annual reports of non-government organisations (NGOs) in Bangladesh. The study further aims to understand whether such accountability disclosures support NGO legitimacy in Bangladesh and if so, in what form.

To fulfil this objective, a content analysis was conducted on the annual reports of 24 selected leading NGOs operating in Bangladesh. The data were then analysed through the not-for-profit accountability framework of Dhanani and Connolly (2012). Theoretical constructs of legitimacy were further mobilised to corroborate the evidence.

It was found that NGOs operating in Bangladesh discharged all four types of accountability, i.e., strategic, fiduciary, financial and procedural (Dhanani and Connolly, 2012) through annual reports. The findings further suggested that carrying out these accountabilities supported the legitimation process of NGOs. Moreover, we found that NGOs took care of the needs of both primary and secondary stakeholders although they widely used self-laudatory positively charged words to disclose information about their accountabilities.

The study contributes to the limited accounting research on the public disclosures of NGOs and not-for-profit firms particularly in emerging economy settings. Also, we contribute to the limited research on the accountability-legitimacy link of NGOs evident in public disclosures like annual reports.

This study aims to investigate the impact of organizational external environmental factors on strategic management accounting (SMA) usage in an emerging economy.

The study collected data from 79 public limited companies listed with the Dhaka Stock Exchange (Bangladesh) through a questionnaire survey. Multiple regression analysis is employed to test the impact of external environmental variables such as perceived environmental uncertainty and intensity of competition on SMA usage.

The study finds a significant positive impact of environmental uncertainty (fluctuation in the external environmental factors) and intensity of competition (domination by few companies) on SMA usage. However, the direction and magnitude of this impact vary considerably for specific groups of SMA practices such as costing, competitor accounting, customer accounting and planning and performance measurement techniques.

This study shows the impact of several facets of environmental uncertainty (i.e. unpredictability, fluctuation, ambiguity, lack of information and uncertainty of the outcome of decision) and intensity of competition (i.e. stressfulness and domination) in the empirical-based SMA research.

This study aims to investigate the nature of management accounting (MA) change and the institutional pressures driving the change using the context of an emerging economy – Bangladesh.

The study collected data from 20 listed companies in Bangladesh through in-depth interviews. It uses the typology of MA change proposed by Sulaiman and Mitchell (2005) in identifying the nature and extent of MA change executed during the preceding three years. A modified version of Granlund and Lukka’s (1998) model is used to identify and explain the impact of institutional and economic pressures on MA change.

This study finds that MA changes have taken place in the Bangladeshi listed companies in the forms of modification, addition and replacement during the preceding three years. The findings also showed that mimetic and coercive pressures influence the adoption of new MA techniques or changes in the existing MAP. The impact of economic forces (specifically the advancement of operating technology and competition intensity) on MA change is also well evident.

This study focuses on the typology of MA change and the institutional forces affecting the MA change, which have rarely been addressed in the context of an emerging and developing economy.