Accountant Perceptions and Attitudes Towards the Social Accounting Practices in Bangladesh

Mohammad Mizenur Rahaman, Adiba Rahman Bushra Chowdhury, Shamima Akter and Md. Zillur Rahman
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Mohammad Mizenur Rahaman: Shahjalal University of Science and Technology, Bangladesh
Adiba Rahman Bushra Chowdhury: Shahjalal University of Science and Technology, Bangladesh
Shamima Akter: Shahjalal University of Science and Technology, Bangladesh
Md. Zillur Rahman: Shahjalal University of Science and Technology, Bangladesh

International Journal of Corporate Finance and Accounting (IJCFA), 2023, vol. 10, issue 1, 1-19

Abstract: This paper is a speculative and exploratory essay on the emerging field of social accounting practices in Bangladesh. The study's main objective is to explore accountants' perceptions and attitudes towards Bangladesh's social accounting practices (SAP). Eighty accountants (chartered accountants and chartered management accountants working in the professional field level) of different firms were selected based on access priority from DSE. The study specifically used a mixed method. The study yielded a general overview of SAP in Bangladesh, where almost 77% of accountants followed SAP at their respective organizations differently. The study emphasized that SAP has a multifaceted conception where the company, managerial, and single firms act together. The practical implementation of this study relates to the professional level of education required for social accounting practice. This study concludes that SAP in Bangladesh is not up to the mark and needs to redesign a strategic plan.

Date: 2023
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