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Article
Publication date: 8 November 2018

Leena Afroz Mostofa Chowdhury, Tarek Rana, Mahmuda Akter and Mahfuzul Hoque

The purpose of this paper is to investigate the influence of intellectual capital (IC) on financial performance and, in turn, to provide insights into its impact on emerging…

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Abstract

Purpose

The purpose of this paper is to investigate the influence of intellectual capital (IC) on financial performance and, in turn, to provide insights into its impact on emerging economies.

Design/methodology/approach

Data were collected from 34 textile firms in Bangladesh between 2013 and 2017. The IC efficiency, through value-added intellectual coefficient (VAIC) model, and its impact on financial performance, through return on assets (ROA), return on equity and asset turnover (ATO), was examined using descriptive statistics and multiple regression techniques. The analysis is based on secondary data obtained from annual reports.

Findings

The results indicate the impact of VAIC components on financial performance and also demonstrate diverse relationships with changes in financial indicators. The VAIC components significantly influenced productivity outcomes, with tangible capital playing a major role in both productivity and profitability. Moreover, it was found that structural capital had a considerable effect on ATO and ROA with human capital indicating an insignificant impact on all financial performance indicators.

Research limitations/implications

The research outcome is specific to the textile industry in emerging economies. The study may guide future research on IC performance in textile firms and cross-industry comparisons.

Practical implications

Managers, firm owners and regulators need to align IC to performance management to sustain the competitive advantage in globalised competitive settings.

Originality/value

The study provides an empirical evidence and extends knowledge of IC utilisation for enhancing the financial performance of the textile firms in emerging economies.

Details

Journal of Accounting & Organizational Change, vol. 14 no. 4
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 18 March 2019

Salah Uddin Rajib, Pawan Adhikari, Mahfuzul Hoque and Mahmuda Akter

The purpose of this paper is to examine public sector accounting reforms, mainly the adoption and implementation of the Cash Basis International Public Sector Accounting Standard…

Abstract

Purpose

The purpose of this paper is to examine public sector accounting reforms, mainly the adoption and implementation of the Cash Basis International Public Sector Accounting Standard (IPSAS) in the Central Government of Bangladesh.

Design/methodology/approach

Drawing on the ideas of new institutionalism, the paper investigates the factors which have forced the country to accept the Cash Basis IPSAS but have delayed its implementation in practice.

Findings

Different approaches towards the Cash Basis IPSAS are now distinct in the Central Government of Bangladesh. Differences between Bangladesh and other emerging economies have been narrowed as the potency of institutional pressures has increased, and there is a risk, as experienced in other emerging economies, that the very adoption of the Cash Basis IPSAS may remain more a rhetoric than a reality in Bangladesh. The paper demonstrates that the extent to which professional accountants and their associations participate in reforms determines the public sector accounting reform trajectories in emerging economies.

Practical implications

The paper demonstrates that reforms driven by indigenous administrators can have the potential of becoming more instrumental in emerging economies than the externally propagated reforms, such as IPSASs and accrual accounting. What is important is to advance incrementally those public sector accounting reforms that local administrators have identified as important, that they could cope with their existing knowledge and capacity, and that they are interested in engaging with the reform process.

Originality/value

First, the study has contributed to extending neo-institutional theory by bringing out the responses of different stakeholders responsible for implementing public sector accounting reforms, mainly the Cash Basis IPSAS, in practice. Next, the paper has raised a question as to whether the Cash Basis IPSAS could be an appropriate reform measure for the central government of Bangladesh.

Details

Journal of Accounting in Emerging Economies, vol. 9 no. 1
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 13 February 2024

Md. Nazmus Sakib, Mahmuda Akter, Mohammad Sahabuddin and Mochammad Fahlevi

This study aims to identify the factors influencing cashless transactions toward digital payment systems using the extended UTAUT model in developing countries. This model was…

Abstract

Purpose

This study aims to identify the factors influencing cashless transactions toward digital payment systems using the extended UTAUT model in developing countries. This model was extended with perceived usefulness, perceived ease of use, facilitating conditions, perceived security/trust and social influence for assessing consumer behavior toward cashless transactions.

Design/methodology/approach

Using structural equation modeling (SEM), this study conducted a cross-sectional survey to collect data, providing a snapshot of the relationship between exogenous and endogenous variables.

Findings

The results of the study indicate that perceived usefulness, facilitating conditions, perceived trust/security and social influence have a significant influence on consumer intentions toward cashless transactions. Oppositely, leaving the perceived ease of use has no significant influence on consumer intentions toward the usage of cashless transactions.

Originality/value

The contribution of this study is to extend the UTAUT model for adopting cashless transactions in developing countries that will help government agencies, service providers and financial institutions design effective strategies in the future.

Details

Journal of Science and Technology Policy Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4620

Keywords

Article
Publication date: 18 May 2021

Syed Moudud-Ul-Huq, Rebeka Sultana Swarna and Mahmuda Sultana

m-health services for different age groups are becoming an emerging field in the health-care industry, especially in low-resource environments such as developing countries such as…

Abstract

Purpose

m-health services for different age groups are becoming an emerging field in the health-care industry, especially in low-resource environments such as developing countries such as Bangladesh. Hence, this study’s primary aim is to identify the factors that influence the middle-aged and elderly’s intention to use m-health services.

Design/methodology/approach

This study applied the extended version of the unified theory of acceptance and use of technology to explore middle-aged and elderly’s intention to use m-health services. There were 235 respondents, of which 123 (52.34%) were in the middle-aged group, whereas 112 (47.66%) were in the older group. Both groups were found to have more male participants than female participants. The partial least square (PLS) method was used to analyze data.

Findings

The study found that performance expectancy, effort expectancy, facilitating condition, technological anxiety and resistance to change (p < 0.05) had a significant influence on middle-aged intention to use m-health services. Social influence and perceived physical condition (p > 0.05) had no significant effect on middle-aged intention to use m-health services. On the other hand, performance expectancy, effort expectancy, facilitating condition and resistance to change (p <* 0.05) significantly influenced the elderly’s intention to use m-health services. However, the social impact of perceived physical condition and technological anxiety (p > 0.05) had no significant effect on the elderly’s intention to use m-health services.

Originality/value

A good number of studies are available in the current literature, examining the factors adoption of m-health services in both developed and developing economy context. However, very few studies examine the factors that influence behavioral intention to use m-health services concerning the two different age groups, such as middle-aged and elderly. Moreover, to the best of the authors’ knowledge, there is a shortage of literature on this topic built on the comparative analysis between the two age groups.

Details

Journal of Enabling Technologies, vol. 15 no. 1
Type: Research Article
ISSN: 2398-6263

Keywords

Open Access
Article
Publication date: 5 December 2019

Faieza Chowdhury

E-learning is a very popular concept in the education sector today, and one of the best ways to implement this is through blended learning. However, the implementation of blended…

5801

Abstract

Purpose

E-learning is a very popular concept in the education sector today, and one of the best ways to implement this is through blended learning. However, the implementation of blended learning program at Higher Education Institutions (HEIs) is quite new in Bangladesh. The purpose of this paper is to explore the concept of blended learning, how to construct a blended learning program, the benefits of blended learning and some prerequisites to implement blended learning program successfully at HEIs in Bangladesh.

Design/methodology/approach

Nature of the study is explanatory, descriptive as well as evaluative. Primary data were collected through face-to-face interviews using structured questionnaire having both open- and close-ended questions including personal observations. Secondary data comprise relevant documents available from government agencies, archives, and library and research organizations.

Findings

By utilizing the blended learning tools, HEIs in Bangladesh can achieve radical improvements in education quality as well as in the accessibility and cost-effectiveness of learning programs. Moreover, any innovative educational reform will be successful only when it is fully accepted and adopted by all the key stakeholders: students, parents, teachers, academic administrators, researchers and policy makers.

Practical implications

Several practical solutions have been presented in this paper: how to create a blended learning program, how to overcome the obstacles for successful implementation of blended learning and how to create a flipped classroom with the aid of technology.

Social implications

A country’s soul and economic well-being depends to a large extent on the quality of their citizen’s education. Implementing innovative teaching programs within the education system will enhance the quality of education at HEIs in Bangladesh, creating more efficient labor force hence benefiting the overall society.

Originality/value

Originality in terms of exposing the hurdles that needs to be addressed for successful implementation of blended learning programs at HEIs in Bangladesh and providing an easy guideline to educators on how to create flipped classrooms.

Details

Journal of Research in Innovative Teaching & Learning, vol. 13 no. 2
Type: Research Article
ISSN: 2397-7604

Keywords

Case study
Publication date: 20 September 2018

Amira Khattak and Young-Eun Park

The case could be used in many courses in the field of business and management, for example, environmental management, strategic management, corporate strategy, green or…

Abstract

Subject area

The case could be used in many courses in the field of business and management, for example, environmental management, strategic management, corporate strategy, green or sustainable marketing and international business.

Study level/applicability

The case has a difficulty level of being appropriate for undergraduate and postgraduate students. However, in utilizing this case as a required component of business courses at various levels, the authors have discovered a different approaching between undergraduate students and postgraduate students in answering those discussion questions. Undergraduate students have tended to focus on the more conceptual and basic approaching based on understanding the main concepts of environmental upgrading. Postgraduate students have a better application and critical thinking based on a better understanding of the fundamental knowledge and concepts. Accordingly, the case has been developed in a manner that will allow students to realize the importance of environmental issues and analyze the company’s main issues as detailed in the case and then suggest opinions and any ideas for the strategy the company should consider and pursue in future. Furthermore, students should identify several points on the company’s chosen strategies and actions for environmental upgrading.

Case overview

This case is written in the form of an interview with the Chairman and chief executive officer of VIYELLATEX Group, one of the leading firms which embarked upon environmental upgrading in the apparel industry of Bangladesh and in the world. This is an analytical case and not a decision-making one. The main theme of the case revolves around analyzing what drove VIYELLATEX Group to upgrade environmentally, how the group upgraded, the challenges that VIYELLATEX Group has faced and outcomes of environmental upgrading. Environmental upgrading implies an improvement in environmental performance through changes in technological, social and organizational processes and avoiding or reducing the environmental impacts of businesses. In summary, the VIYELLATEX case is an investigation of a leading company in Bangladesh to implement environmental standards and management practices being part of the apparel global apparel industry governed by global retailers and brand marketers.

Expected learning outcomes

The learning outcomes are understanding of “corporate sustainability” as a corporate social responsibility of business philosophy, understanding of key features of the apparel industry in Bangladesh, understanding of the main issues and challenges faced by the apparel firms (suppliers) involved in international business regarding environmental upgrading, understanding of the relationship with primary stakeholders, in particular buyers of apparel firm (defining stakeholders and how to cooperate with stakeholders) and understanding of the environmental upgrading in terms of its drivers, processes and outcomes.

Supplementary materials

Teaching Notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.

Subject code:

CSS 4 Environmental Management.

Open Access
Article
Publication date: 29 May 2023

Neegar Sultana, Shahana Sultana, Rahul Saha and Md. Monirul Alam

This research aims to determine to what degree registered and nonregistered Rohingyas differ in their difficulties and coping strategies.

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Abstract

Purpose

This research aims to determine to what degree registered and nonregistered Rohingyas differ in their difficulties and coping strategies.

Design/methodology/approach

Kutupalong registered and one nonregistered camp (Camp 2E) were selected as the study area, and a mixed-methods approach was followed to collect the data. Six in-depth interviews and two focus group discussions (FGDs) were conducted first, and then the questionnaire survey was conducted on 315 Rohingyas, comprising 116 registered and 199 non-registered refugees.

Findings

The results indicate a substantial difference in the difficulties and coping techniques of registered and nonregistered refugees in food, residence, health and security. Except for the health and security issue, the registered Rohingyas (RRs) have a relatively better life than the nonregistered Rohingyas (NRRs). The main problem registered refugees undergo is economic, followed by health service, food, residence, social and security issue. For nonregistered refugees, economic and social issues receive maximum attention, while security is their last concern. The coping strategies show that all strategies against difficulties significantly differ between registered and nonregistered Rohingyas.

Practical implications

Based on their registration status, this research may assist humanitarian workers and policymakers in better understanding of Rohingya refugees' livelihood strategies and challenges in Bangladesh. The findings may also help practitioners and policymakers build new programs and services to assist complex and difficult refugee groups in improving their livelihoods and access to essential amenities.

Originality/value

Previous research shows little attention to the variations between registered and unregistered refugees. However, almost no studies have compared the challenges and coping methods of registered and unregistered Rohingya refugees in Bangladesh and other regions. This research was meant to define and offer an in-depth analysis of the Rohingya refugees' livelihood strategies in the Kutupalong registered and nonregistered camp in Bangladesh to fill the knowledge gap.

Details

Southeast Asia: A Multidisciplinary Journal, vol. 23 no. 2
Type: Research Article
ISSN: 1819-5091

Keywords

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