... from both institutions and stakeholders. The paper aims to understand how institutions and stakeholder pressures interact at both national and international levels and how these interactions shape MNC subsidiaries' CSR in Bangladesh. Design/methodology/approach Multiple case studies were used...

... in the context of banks in Bangladesh. Design/methodology/approach Using a sample of 315 banking firm-year observations over 13 years (2002–2014), a content analysis technique is used to develop the 11-item QSR index. Regression analysis is used to test the research hypotheses. Findings Initially, QSR...

... Three BGs in Bangladesh are studied. A mixture of data sources is used, namely interviews, observations of practices, historical documentation, company reports and research papers and theses. The results are analysed by applying Archer’s morphogenetic approach, focussing on both macro- and micro...

... disclosures are inversely associated with political connection. A sample of 936 firm-year observations is used with data collected from annual reports of companies listed on the Dhaka Stock Exchange in Bangladesh from 2005 to 2013. Findings Results indicate that corporate political connection...

...Ataur Belal; Crawford Spence; Chris Carter; Jingqi Zhu Purpose The purpose of this paper is to explore the work practices of Big 4 firms in Bangladesh with the aim of exploring the extent to which global professional service firms (GPSFs) can be thought of as being genuinely “global”. Design...

... 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. Design/methodology/approach...

...Ataur Belal; David L Owen Purpose – The purpose of this paper is to examine the underlying drivers for the development and subsequent discontinuation of stand-alone corporate social responsibility (CSR) reporting in a multinational subsidiary in Bangladesh. Design/methodology/approach...

... for the Sundarbans, the world's largest mangrove forest declared as a World Heritage site by UNESCO in 2007. Findings 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...

...Niamh M. Brennan; Jill Solomon; Shahzad Uddin; Jamal Choudhury Purpose The purpose of this paper is to provide an account of corporate governance practices in Bangladesh. This paper demonstrates that the traditionalist culture mediates the rationalist/legalist framework of corporate governance...

... Senior executives from a major organisation in Bangladesh are interviewed to determine the pressures being exerted on them in terms of their social and environmental performance. The perceptions of pressures are then used to explain – via content analysis – changing social and environmental disclosure...

... prospects for, social reporting in Bangladesh. Design/methodology/approach The paper uses a series of interviews with senior managers from 23 Bangladeshi companies representing the multinational, domestic private and public sectors. Findings Key findings are that the main motivation behind current...

... Accounting Standards and the role of global agencies, such as the World Bank, within this process. Since the early 1970s the accounting profession in Bangladesh has witnessed a tremendous growth in membership numbers culminating into two main accounting professional bodies, the Institute of Chartered...

... absence is an essential complement to the study of accounting presence. However, despite Choudhury’s (1988) encouragement this search has been notably absent in the accounting literature. This paper draws on a broader anthropological study of life in Bangladesh to illustrate both presences and absences...