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The transition from Industry 3.0 to the fourth industrial revolution was a big jump that created a vacuum in many developing countries. Drawing upon institutional theory and resource-based view theory, the current study proposes a theoretical model linking the institutional pressures and resources (workforce skills) in context to the apparel industry of Bangladesh.

This study adopts a qualitative approach involving 20 semi-structured interviews, followed by thematic analysis using NVivo 12 software. The researchers impose both deductive and inductive thematic analysis to generate themes. The data analysis involves various stages applying the phenomenological approaches.

Institutional pressures (coercive) positively influences the workforce skills (technical and managerial) in the fourth industrial revolution in Bangladesh apparel manufacturing industry; institutional pressures (normative) is positively related to the workforce skills (technical and managerial) in 4IR in Bangladesh apparel manufacturing industry; institutional pressures (mimetic) has shown a positive association with the workforce skills (technical and managerial) in 4IR in Bangladesh apparel manufacturing industry; workforce skills (technical and managerial) are positively influencing the development of human resource capabilities in fourth industrial revolution in Bangladesh apparel manufacturing industry.

This paper is the first of its kind to offer a thematic analysis on human resource development 4.0 in the apparel industry of Bangladesh. The study provides an understanding of the role of institutional pressure on workforce skill development and the adoption of 4IR technology.

Globally, a myriad of floating workers is in grave jeopardy due to the ceasing of employment opportunities that resulted from the mobility restriction during the Covid-19. Despite the global concern, developing countries have been suffering disproportionately due to the dominance of informal workers in their labour market, posing the necessity to campaign for the immediate protection of this vulnerable population. This paper analyses various dimensions of the vulnerability of urban floating workers in the context of Covid-19 in Bangladesh. In reference to International Labour Organization's (ILO) “Decent Work” concept, this paper endeavours to examine floating workers' vulnerability using the insider-outsider framework in context to Covid-19 pandemic.

The study was conducted in two phases. In the first phase, data were collected before the pandemic to assess the vulnerability of the informal floating workers. Later, we extended the study to the second phase during the Covid-19 pandemic to understand how pandemic affects the lives and livelihood of floating workers. In phase one, data were collected from a sample of 342 floating workers and analysed based on job security, wages, working environment, psychological wellbeing and education to understand the vulnerability of floating workers. In phase two, 20 in-depth qualitative interviews were conducted, followed by thematic analysis to explore how the pandemic affects the existing vulnerability of floating workers.

Various social protection schemes were analysed to evaluate their effectiveness in reducing the vulnerability of floating workers facing socio-economic crises. The study has found that the pandemic has multiplied the existing vulnerability of the floating workers on many fronts that include job losses, food crisis, shelter insecurity, education, social, physical and mental wellbeing. In response to the pandemic, the Government stimulus packages and Non-government Covid-19 initiatives lack the appropriate system, magnitude, and focus on protecting the floating workers in Bangladesh.

This paper outlines various short-term interventions and long-term policy prescriptions to safeguard floating workers' lives and livelihood from the ongoing Corona pandemic and unforeseen uncertainties.

This paper is the first of its kind that aims at understanding the vulnerability of this significant workforce in Bangladesh, taking the whole picture of Government and Non-government initiatives during Covid-19.

The recent development in integrated reporting (<IR>) demonstrated a potential government tool for decision-making in allocating resources and developing sustainable policies for higher education institutions. This paper aims to examine the extent of the disclosure level of <IR> content elements in the annual reports of Malaysian Public Universities (MPUs). Additionally, the relationship between the disclosure level of <IR> content elements and the specific characteristics of MPUs is investigated.

The study performed descriptive statistics analysis for each component of <IR> content elements. This idea is achieved by examining the annual reports of MPUs between 2016 and 2018. The relationship was also investigated using ordinary least squares, fixed effect and lagged models.

The findings showed an increasing trend in the disclosure level of <IR> content elements in MPUs’ annual reports, supported by institutional theory. Furthermore, RUs exhibited a significant positive relationship with the disclosure level of <IR> content elements, whereas university size and report conciseness are insignificant variables.

The study adds to the body of knowledge in public sector accounting and has significant implications in the industry. This implication is specific to achieving sustainable development goals within the context of a developing country, paving avenues for further MPU reporting studies.

The purpose of this paper is to inspect disaster risk reduction (DRR) challenges from a political economy (PE) perspective and to explore how PE determinants facilitate or hinder effective DRR in Bangladesh.

A qualitative case study, using semi-structured in-depth interviews, official documents and literature review has been conducted to explore the current process and practices of DRR in Bangladesh. The specific focus is on the distribution of public spending on flood shelters implemented by the Department of Disaster Management.

The study revealed a number of findings, including that the interest and incentives of influencing decision makers matter; formal and informal institutions have influence; and the values and ideas of dominating stakeholders’ impact on decisions regarding public spending of DRR in Bangladesh. These PE factors often hinder efficiency by leading to overlapping efforts and inefficient use of scarce resources. DRR planners and practitioners need to take steps to mitigate potential risks from PE processes in the allocations of DRR funding by implementing improved distribution arrangements.

Despite many successes in dealing with disasters, Bangladesh faces several challenges, including better governance of funds. DRR challenges can be considered as a problem of PE, which concerns the distribution of resources, and includes how powerful decision makers affect economic choices. Prior research examining the challenges in DRR-related funding distribution from a PE perspective is limited. Therefore, this study attempts to fill this gap in the literature by focusing on the situation in Bangladesh from this perspective. The authors elaborate how PE determinants can function as both barrier and opportunities on the ground in DRR-related fund distribution and in the selection of project locations and beneficiaries.

Prior literature proposes that integrated reporting (IR) drives integrated thinking (IT), enabling an organisation to create value for stakeholders in both quantitative (economic performance) and qualitative manners (beyond financially-oriented information). Fraud triangle theory also predicts that earnings manipulation may also affect the creation of value. Thus, this study seeks to provide empirical evidence on the relationship between IT, earnings manipulation and value creation.

This data sample comprises of 497 observations from 2014 to 2018 of the top 100 market capitalisation of Malaysian public listed companies (PLCs) in Bursa Malaysia. This study used an index score for IT variable and Beneish’s M-score as a proxy to detect earnings manipulations and to classify the companies into non-manipulators and manipulator companies. Value creation measurements consist of four variables under shareholder's value creation and one variable represents value creation through innovation.

The findings show that IT is significantly related to value creation, whereas earnings manipulation had no significant relationship with value creation except for value creation measured using Tobin's Q ratio. The alarming finding is that a fraud predictor, namely earning manipulation, measured by Beneish-M, is not a predictor of whether companies are creating better or less value.

This study is among the early literature that provides empirical evidence of the relationship between IT and value creation. Furthermore, this paper adds to look at the association of earning manipulation and value creation.

Corruption is ubiquitous, deeply rooted in Bangladesh’s socio-political fabric. Over the past two decades, the phenomenon has reached to an extent that it is now inescapable and almost impossible to eradicate. Successive governments have tried several measures to combat corruption without much success. This chapter will probe into the nature and extent of corruption in Bangladesh from a wider perspective and consider some of the underlying historical, social, cultural, political, economic, and administrative reasons for the pervasive malfeasance in the public sector. It will evaluate the effectiveness of anti-corruption laws, and the strategies followed by institutions meant to fight corruption.

The aim of this paper is to analyze the role of the judiciary in ensuring legal accountability of government officials and its impact on governance in the context of Bangladesh. Although, the judicial system of Bangladesh comprises Supreme Court, subordinate courts and tribunals. However, this study focuses Supreme Court only to keep the study in a manageable extent.

The study is qualitative in nature and based on content analysis. Dhaka Law Report (DLR), which is a monthly published report on case laws[1] decided by the Supreme Court has been selected as content for this study. Some case laws selected from DLR (2004‐2008) were analyzed using purposive sampling method, with a view to evaluating the effectiveness of judiciary (as an external but formal mechanism of accountability) in accountability of government administration and management and its impact on overall governance.

The most important finding of this paper is that the judiciary is very effective for ensuring legal accountability of government officials, which ultimately contributes to human rights and good governance. However, a major problem found was that until and unless an affected person files a case against a government authority, maintaining the required procedures of judiciary, it (the judiciary) has no scope to settle any disputes. Though there is a provision of Suo Muto (by own initiative) rule of the Supreme Court, this practice is very rare in Bangladesh. Furthermore, the executive is responsible for implementing the verdict of the judiciary. Therefore, if the government has not enough respect for, or does not care to implement judiciary's verdict, justice and rule of law will not be ensured. This study also found some cases like this.

This work does not address detailed issues of governance and is not based on empirical data.

This is a mixed study of judiciary and public administration, which is very rare in Bangladesh. Therefore, it will be brought into line with current practice by the concerned researchers and policy makers in public administration and judiciary.

This paper will be of interest to legal practitioners, policy makers, academicians and those in the field of governance.

This paper seeks to identify the contribution Islamic political economy can make to the contemporary debate which is going on regarding deregulation and the role of the state under transition.

A perspective of Islamic political–economic doctrine is discussed and hypothetical implications of this doctrine for post‐Soviet nations are presented through analysis of existing concepts and case studies.

The paper finds that Islamic political economy itself is not synonymous and based on different schools of law as well as local practices, which makes it flexible in time and applicable in different given conditions. The main finding is about placing ethics in the core of whole policy approach.

Research is more analysis‐based and does not provide enough empirical data. Thus if it were based on the conceptual framework set by the paper surveys and other forms of field research, it would be helpful.

Research comes up with the set of policy recommendations to be implemented as well as with an overall “Three “I” Model” of public policy, which revises the contemporary utilitarian approach to public policy.

The paper proposes an alternative approach to the “state‐economy dilemma”. Review of related literature, on the one hand, and analysis/synthesis of the concepts on Islamic approach to addressing politico‐economic problems of the post‐communist transition, on the other hand, also add value.