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The paper explores the emergence of private sector responsibilisation for tackling governance issues in a global supply chain. The infamous case of the Rana Plaza collapse in Bangladesh is used to investigate the ways a frameshift, triggered by a manmade disaster, can potentially influence the effectiveness of the certification process in a research site characterised by the presence of a strong state-business nexus.

The empirical work for this paper is based 24 semi-structured interviews with owners, managers, operators, independent inspectors in the ready-made garments (RMG) industry in Bangladesh between 2014 and 2018. We also analyse a range of archival materials. For the purpose of data analysis, we adopted an exploratory flexible pattern matching design with nested template analysis (Sinkovics et al., 2019).

Our analysis suggests that the magnitude of the Rana Plaza collapse triggered several frameshifts in multinational corporations approach towards labour governance in Bangladesh. Subsequently, a responsibility framework for the private sector was created, resulting in significant improvements in working conditions in the sector. However, the sustainability of the labour governance mechanisms was significantly affected by the state's ability to play the role of catalyst in the process, mainly due to the presence of a significant state-business nexus.

We find that broadening the scope of sustainability accounting and assurance process can allow social auditors to play a more meaningful role in triggering collective actions to address labour governance issues in supply chains. However, in a context defined by the presence of a state-business nexus, the sustainability of such a process largely depends on the willingness of the state to play the role of a catalyst.

The objective of this paper is to investigate the emergence of corporate political activities (CPAs) in the form of social responsibility in the banking sector in Bangladesh. The use of institutional logics allows the authors to explore not only the motivations underlying this sudden shift in corporate approach towards corporate social reporting (CSR) disclosure but also to investigate whether a logical plurality exists in this new approach.

The analysis is based on 21 in-depth interviews with policymakers, regulatory bodies and top management and members of boards of directors in the banking sector.

The findings of this study are both consistent with and different to those of Uddin et al. (2018). While their findings show that Bangladeshi companies engage in CSR activities primarily to demonstrate their allegiance with the ruling political regime driven by notions of traditionalism, this study’s findings show the existence of a logical pluralism across industries in the manner they engage with CSR activities and disclosures. In addition to the dominant market logic, the authors also find the co-existence of community and family logics shaping the nature of CSR disclosures made by banking companies in Bangladesh.

The authors contribute to the accounting and management literature by providing first-hand evidence of the motivations underlying the emergence of CPAs in the context of a developing country. The adoption of an alternative theoretical framework allows the authors to identify the multiple logics that dictate corporate attitude towards CSR engagement and disclosure.

The purpose of this paper is to analyse the shifting nature of governance reforms, both at global and national levels, in the increasingly commercialised game of cricket. The authors explore the inter-relationship and linkages between governance and commercialism, and in the process, question the contemporary reliance placed on governance as a generic counter-commercialist force and accountability aid.

The analysis is based on a comprehensive analysis of cricketing archives, newspapers and online media. The authors specifically utilise a range of review reports, governance and accounting information from annual reports and websites of the International Cricket Council (ICC) as well as different national cricket governing bodies (NCBs).

The paper vividly demonstrates the importance of recognising the specific significance of different cultural traditions and modes of organising – and not presuming a particular form of impact. The findings highlight that the adoption of a dominant market logic by cricket administrators has resulted in a shift in the balance of power in favour of non-western nations. India has emerged as the clear leader and driving force shaping the way cricket is globally governed. The consequences have been profound but not in terms of delivering, enhanced standards of transparency and accountability. Drawing on institutional theory, the paper argues that the scale of the Board of Cricket Control of India’s financial and operational control over the ICC has not only led to an increasingly commercialised game but engendered divergent and highly questionable standards of governance at the level of NCBs.

Unlike other global games, cricket has an imperialistic root, and has gone through the process of globalisation in relatively recent times. Also, the commercialisation of cricket has resulted in the global economic and power base shifting from the West to the East, giving us the opportunity to study the dynamics between commercialisation and governance in a quite different globalisation context that allows an assessment to be made of the culturally contingent nature of governance as a substantive organising force.

The purpose of this paper is to investigate the effect of audit education in reducing the audit expectations gap (AEG) in an emerging economy, namely Bangladesh.

Mann‐Whitney test results of questionnaire survey responses indicate the presence of a significant AEG between auditors, bankers, and students, especially in the area of audit responsibility.

The paper finds evidence that audit education significantly reduces the AEG, especially in the area of audit reliability. However, results also indicate that although the introduction of accounting scandal cases in the auditing curricula creates interest amongst the students, it also creates some unreasonable expectation regarding audit responsibility.

The paper contributes to the existing literature by presenting evidence of the effects of both traditional and case‐based auditing education on reducing the AEG in an emerging economy context.

The purpose of this paper is to examine the state-business nexus in responses to human rights violations in businesses and questions the efficacy of the UN guiding principles on human rights in businesses, in particular in the ready-made garments (RMG) industry in Bangladesh. Drawing on Cohen’s notion of “denial” and Black’s (2008) legitimacy and accountability relationships of state and non-state actors, the study seeks to explain why such “soft” global regulations remain inadequate.

The empirical work for this paper is based on the authors’ participation in two multiple-stakeholder advisory consultation meetings for the RMG sector in Bangladesh and 11 follow-up interviews. This is supplemented by documentary evidence on human rights disasters, responses of the state and non-state actors and human rights reports published in national and international newspapers.

The paper provides clear evidence that the state-business nexus perpetuates human rights disasters. The study also shows that the Bangladeshi state, ruled by family-led political parties, is more inclined to protect businesses that cause human rights disasters than to ensure human rights in businesses. The economic conditions of the RMG industry and accountability and legitimacy relationships between state and non-state actors have provided the necessary background for RMG owners to continue to violate the safety and security of the workplace and maintain inhumane working conditions.

Complex state politics, including family, kinship and wealthy supporters, and economic circumstances have serious implications for the efficacy of the UN guiding principle on human rights for business. This paper calls for broader political and economic changes, nationally and internationally.

The study highlights the perpetuation of corporate human rights abuses by the state-business nexus, and indicates that human rights issues continue to be ignored through a discourse of denial. This is explained in terms of legitimacy and accountability relationships between state and non-state actors, bounded by complex political and economic conditions.

The paper seeks to respond to calls by Jones for more studies exploring the possibility of operationalising accounting for biodiversity.

Archival data are used to produce a natural inventory report for the Sundarbans, the world's largest mangrove forest declared as a World Heritage site by UNESCO in 2007.

The study extends prior research on biodiversity accounting by exploring the applicability of Jones' natural inventory model in the context of Bangladesh. The results indicate that application of Jones' natural inventory model is feasible in the context of developing countries such as Bangladesh. It is also recognised that the socio‐economic and political environment prevailing in developing economies may lead to the emergence of important stakeholder groups including local civil society bodies, international donor agencies and foreign governments. Biodiversity accounting may provide a legitimate basis for the government in allaying concerns regarding environmental stewardship and assist in negotiations with powerful stakeholder groups on important issues such as financial assistance after natural disasters and claims to the global climate change fund.

This is one of the early attempts to operationalise biodiversity accounting in the context of a developing economy.

The study examines the effectiveness of financial audit of banking companies operating within Bangladesh. The scope of bank audit has also been examined. The audited financial statements of 14 sample banking companies have been considered. The study identifies seven sample companies that have actually overstated their profits. In spite of that, the firms auditing those financial statements have failed to issue qualified audit reports. Therefore, the study questions the level of independence, objectivity and competence of the auditors assigned for auditing banking companies.

The main purpose of this study is to examine the effects of moving wall on the mixed convection flow and heat transfer in a right-angle triangular cavity filled with a micropolar fluid.

It is assumed that the bottom wall is uniformly heated and the right inclined wall is cold, whereas the vertical wall is adiabatic and moving with upward/downward velocity v₀/−v₀, respectively. The micropolar fluid is considered to satisfy the Boussinesq approximation. The governing equations and boundary conditions are solved using the Galerkin finite element method. The Penalty method is used to eliminate the pressure term from the momentum equations. To accomplish the consistent solution, the value of the penalty parameter is taken 10⁷. The simulations are performed for a wide range of Richardson number, micropolar parameter, Prandtl number and Reynolds number.

The results are presented in the form of streamlines, isotherms and variations of average Nusselt number and fluid flow rate depending on the Richardson number, Prandtl number, micropolar parameter and direction of the moving wall. The flow field and temperature distribution in the cavity are affected by these parameters. An average Nusselt number into the cavity in both cases increase with increasing Prandtl and Richardson numbers and decreases with increasing micropolar parameter, and it has a maximum value when the lid is moving in the downward direction for all the physical parameters.

The present investigation is conducted for the steady, two-dimensional mixed convective flow in a right-angle triangular cavity filled with micropolar fluid. An extension of the present study with the effects of cavity inclination, square cavity, rectangular, trapezoidal and wavy cavity will be the interest of future work.

This work studies the effects of moving wall, micropolar parameter, Richardson number, Prandtl number and Reynolds number parameter in a right-angle triangular cavity filled with a micropolar fluid on the fluid flow and heat transfer. This study might be useful to flows of biological fluids in thin vessels, polymeric suspensions, liquid crystals, slurries, colloidal suspensions, exotic lubricants, solar engineering for construction of triangular solar collector, construction of thermal insulation structure and geophysical fluid mechanics, etc.

This study/paper aims to deal with thermal convection and entropy production of a ferrofluid in an enclosure having an isothermally warmed solid body placed inside. It should be noted that this research deals with a development of passive cooling system for the electronic devices.

The domain of interest is a square chamber of size L including a rectangular solid block of sizes l₁ and l₂. Thermal convection of ferrofluid (water–Fe₃O₄ nanosuspension) is analyzed within this enclosure. The solid body is considered to be isothermal with temperature T_h and also its area is L²/9. The vertical borders are cold with temperature T_c and the horizontal boundaries are adiabatic. The flow driven by temperature gradient in the cavity is two-dimensional. The governing equations, formulated in dimensionless primitive variables with corresponding initial and boundary conditions, are worked out by using the finite volume technique with the semi-implicit method for pressure-linked equations algorithm on a uniformly staggered mesh. The influence of nanoparticles volume fraction, aspect ratio of the solid block and an irreversibility ratio on energy transport and flow patterns are examined for the Rayleigh number Ra = 10⁷.

The results show that the nanoparticles concentration augments the thermal transmission and the entropy production increases also, while the augmentation of temperature difference results in a diminution of entropy production. Finally, lower aspect ratio has the significant impact on heat transfer, isotherms, streamlines and entropy.

An efficient numerical technique has been developed to solve this problem. The originality of this work is to analyze convective energy transport and entropy generation in a chamber with internal block. To the best of the authors’ knowledge, the effects of irreversibility ratio are scrutinized for the first time. The results would benefit scientists and engineers to become familiar with the analysis of convective heat transfer and entropy production in enclosures with internal isothermal blocks, and the way to predict the heat transfer rate in advanced technical systems, in industrial sectors including transportation, power generation, chemical sectors, electronics, etc.