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Factors influencing the environmental accounting disclosure practices for sustainable development: A systematic literature review Mondal, Md. Saheb Ali; Akter, Nazma; Polas, Mohammad Rashed Hasan
International Journal of Financial, Accounting, and Management Vol. 5 No. 2 (2023): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i2.1365

Purpose: This study aims to synthesize a testable conceptual framework that illustrates the link between various factors and environmental accounting disclosure practices. Research methodology: A systematic review approach was used to examine publications published from 2001 to 2023. Only the referenced studies were employed as secondary data to identify the factors for synthesizing the conceptual framework. Results: Most publications were studies on emerging nations and showed an expanding trend in disclosures. The findings showed that firm size, profitability, leverage, industry type, and ownership are critical motivators of environmental accounting disclosure (EADs). Moreover, this study summarizes the intriguing concerns not addressed through a conceptual framework. This indicates a possible hypothetical link between these factors for future studies on EADs. Future reviews could boost firms' EADs to help society achieve clean and healthy environments. Originality: The two conceptual frameworks proposed in this study provide new insights into future research and management ramifications.

Financial and non-financial disclosures on sustainable development: The mediating role of environmental accounting disclosure practices Mondal, Md. Saheb Ali; Akter, Nazma; Moni, Sadia Jahan; Polas, Mohammad Rashed Hasan
International Journal of Financial, Accounting, and Management Vol. 5 No. 3 (2023): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i3.1702

Purpose: Environmental accounting is a complementary and contributory component of corporate governance that can achieve sustainable growth and development. This study investigates the financial and non-financial disclosures that influence sustainable development through the mediating effect of environmental accounting disclosure practices. Research methodology: Self-administered questions in a closed-ended questionnaire were used, employing a five-point Likert scale to quantify opinions. Data were collected purposively and physically by the researchers from 338 respondents using a pretesting modified process, a pilot survey, a final survey, and finally analyzed using the PLS-SEM. Results: Our study reveals that non-financial disclosure has both direct and indirect effects on sustainable development through environmental accounting disclosure practices, while financial disclosure only has indirect effects. Environmental accounting disclosure practices exert a statistically significant influence and predictive power on sustainable development. Limitations: Our study is limited to listed textile companies, without considering non-listed textiles, ready-made garments (RMG), and other listed manufacturing companies in Bangladesh. Contribution: The study findings convey a meaningful message to listed textile companies, their managers, researchers, regulators, and practitioners, urging them to integrate and enhance environmental practices for sustainability. These findings contribute significantly to the literature and may influence multinational buying companies. Novelty: This pioneering accounting research aims to articulate the scale and theoretical validation of accountants’ perceptions by studying the mediating effect of environmental accounting disclosure practices between financial and non-financial disclosures and sustainable development through PLS-SEM.

Adoption of Artificial Intelligence in retail: Examining the impact of technological and organizational factors on customer retention and loyalty Zerine , Ismoth; Biswas , Younis Ali; Doha, Md Zulkernain; Meghla , Humayra Mehreen; Polas, Mohammad Rashed Hasan
Annals of Management and Organization Research Vol. 6 No. 3 (2025): February
Publisher : goodwood publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/amor.v6i3.2548

Purpose: This study investigates the factors influencing retail firms' intentions to adopt Artificial Intelligence (AI) to enhance customer retention and loyalty in Dhaka, Bangladesh. The research focuses on examining how perceived usefulness, perceived ease of use, competitive pressure, technological readiness, and organizational innovativeness influence retail entrepreneurs’ adoption of AI as a strategic tool for customer engagement. Research Methodology: A quantitative research design was employed, incorporating a hypothetical-deductive approach. The study utilized a cross-sectional design, drawing a sample of 250 retail firms through stratified random sampling in Dhaka. Data were collected using structured questionnaires and analyzed using statistical techniques to assess the relationships between the variables. Results: The study identified that all five factors perceived usefulness, perceived ease of use, competitive pressure, technological readiness, and organizational innovativeness positively and significantly influence retail entrepreneurs' intentions to adopt AI. These findings emphasize the crucial role of both technological and organizational dynamics in driving AI adoption decisions within the retail sector. Limitations: The research is geographically confined to retail firms in Dhaka, which may limit the generalizability of the findings to other regions or countries. Furthermore, the study's cross-sectional design restricts the ability to monitor AI adoption trends over time, indicating that future research could benefit from employing longitudinal designs and encompassing a broader geographical scope. Contribution: This study provides valuable insights for retail managers and entrepreneurs seeking to leverage AI to enhance customer loyalty. It underscores the importance of fostering technological readiness and cultivating a culture of innovation within retail firms. The research contributes to the expanding body of knowledge on AI adoption in emerging markets, particularly concerning customer retention strategies in the retail sector.

Data-Driven Sustainability: How Predictive Analytics ShapeSupply Chain Performance Zerine, Ismoth; Biswas , Younis Ali; Doha, Md Zulkernain; Meghla , Humayra Mehreen; Polas, Mohammad Rashed Hasan
Annals of Management and Organization Research Vol. 6 No. 4 (2025): May
Publisher : goodwood publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/amor.v6i4.2613

Purpose: The integration of predictive analytics into supply chains has emerged as a critical driver of sustainability in the manufacturing sector. This study explores the role of predictive analytics in enhancing sustainable supply chain performance, with a particular focus on manufacturing firms in Dhaka, Bangladesh. Research Methodology: This study adopts a positivist paradigm with a hypothetical deductive approach and employs a cross-sectional design. Data were collected from 211 manufacturing firms using stratified random sampling and structured questionnaire surveys. Results: The findings revealed that supply chain transparency, predictive analytics accuracy, data integration, and organizational sustainability goals positively and significantly influenced sustainable supply chain performance. However, no significant relationship was found between technology readiness and sustainable supply chain performance, indicating the need for further investigation into factors beyond technological capabilities. Conclusions: This study concludes that while predictive analytics and aligned organizational practices are key drivers of sustainable supply chain performance, technology readiness alone is insufficient, highlighting the importance of integrated strategies beyond infrastructure capability. Limitations: This study is limited to manufacturing firms in Dhaka and adopts a cross-sectional design, which restricts the generalizability of the findings. Future research should explore longitudinal studies and incorporate other industries to provide a broader perspective on sustainable supply chain performance. Contribution: These results highlight the importance of fostering transparent practices, enhancing predictive analytics capabilities and aligning organizational goals with sustainability objectives. The practical implications include strategies for improved data integration and analytics adoption to drive sustainable outcomes

Corporate Social Responsibility (CSR) practices of financial institution in Bangladesh: the case of United Commercial Bank Afrin, Sumaiya; Sehreen, Farhana; Polas, Mohammad Rashed Hasan; Sharin, Rubyat
Journal of Sustainable Tourism and Entrepreneurship Vol. 2 No. 2 (2020): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/joste.v2i2.539

Purpose: The main purpose of the research is to understand the CSR practices of financial institutions in Bangladesh better. Research methodology: Corporate Social Responsibility (CSR) is concerned with businesses’ interactions with society as a whole. Such CSR operations cover an organisation’s fiscal, legal, ethical, and philanthropic obligations. United Commercial Bank Limited (UCB) has been chosen as the study’s subject. This study is a qualitative research project that used an exploratory research design. For data collection, both main and secondary data sources were used. The in-depth interview approach with an open-ended questionnaire was used to gather primary data on CSR practices from 70 UCB employees. Results: According to the findings of the study, UCB is deeply performing its fiscal, legal, ethical, and philanthropic responsibilities, but it has not expanded its philanthropic activities on a voluntary basis. Furthermore, the representation of UCB employees in CSR management is inadequate, with the exception of top-level executives. Limitations: Any methodological issues were addressed, such as sampling challenges because financial institutions do not encourage third parties to obtain their secrets because competition occurs everywhere. Contribution: This study makes several suggestions, such as improved and more systematic communication of CSR strategies to employees, increased investments in CSR programs, and specially targeted CSR preparation, which could assist UCB in encouraging a more successful application of its CSR strategies.

Consideration of workers’ opinion in the decision-making process in the RMG Sector: Evidence from Bangladesh Hawlader, Md. Rasel; Rana , Md. Masud; Kalam, Abul; Polas, Mohammad Rashed Hasan
Journal of Sustainable Tourism and Entrepreneurship Vol. 3 No. 1 (2021): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/joste.v2i4.983

Purpose: This study investigated the relationship between workers' perspectives on career development programs, remuneration packages, and their involvement in Readymade Garment (RMG) sector policymaking. Research methodology: Using a well-structured questionnaire, 226 people from a variety of industries were surveyed. Statistical software SPSS was used to examine the data and test the hypotheses that were put forth in the study. Using a conceptual framework, the study examines the relationship between the independent variables, such as the career development program and remuneration package, and the dependent variable, worker perception. Results: The findings of the study reveal that there is a significant positive relationship between workers’ opinions regarding career development programs and participation in the decision-making process. The study also identifies that there is a significant positive relationship between workers’ opinions regarding compensation packages as well as participation in the decision-making process of RMG sector in Bangladesh. In addition, workers’ participation has a significant impact on the decision-making process of the organization. Limitations: Two hundred and twenty-six samples from the primary source were used in this investigation. Having additional samples and secondary data would help researchers better understand the clothing industry as a whole. Contribution: The researchers believe that this study contributes to the current body of knowledge by underlining the importance of workers' opinions in the decision-making process in Bangladesh's RMG sector.

Empowering workers’ involvement: Unveiling the dynamics of communication, recognition, productivity, and decision-making in the RMG sector Hawlader, Md. Rasel; Rana, Md. Masud; Kalam, Abul; Polas, Mohammad Rashed Hasan
Journal of Sustainable Tourism and Entrepreneurship Vol. 3 No. 3 (2022): May
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/joste.v3i3.1511

Purpose: This study investigates the relationship between workers' perspectives on communication, recognition, productivity, and their involvement in the Readymade Garment (RMG) sector policymaking. Research Methodology: A sample of 226 individuals from the RMG sector in Bangladesh was surveyed using a well-designed questionnaire. The data were examined, and the study's hypotheses were tested, using the statistical program SPSS V.25. In IBM SPSS, the chi-square test and other statistical techniques were used to examine the data. The study investigates the relationship between the independent variables, including communication, employee recognition, and productivity, and the dependent variable, worker perception, using a conceptual framework. Results: There is a positive and significant relationship between employees' perceptions of communication and their involvement in the decision-making process. The study also shows that there is a positive and significant association between workers' perceptions of employee recognition, productivity, and involvement in decision-making in Bangladesh's RMG industry. Additionally, the organization's decision-making process is significantly impacted by employee participation. Limitations: While many studies examined the workers’ participation in decision-making in the various sectors, only a few studies have focused on the RMG sectors to explore the effects of communication, employee recognition, and productivity on the workers’ participation in decision-making. Contributions: The study reveals that the organization’s total effectiveness is reflected in how deeply workers are involved in decision-making. The degree of involvement is a key determining element since encouraging people to engage instead of just dragging them along is essential for enhancing performance and ensuring commitment.

Factors influencing the environmental accounting disclosure practices for sustainable development: A systematic literature review Mondal, Md. Saheb Ali; Akter, Nazma; Polas, Mohammad Rashed Hasan
International Journal of Financial, Accounting, and Management Vol. 5 No. 2 (2023): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i2.1365

Purpose: This study aims to synthesize a testable conceptual framework that illustrates the link between various factors and environmental accounting disclosure practices. Research methodology: A systematic review approach was used to examine publications published from 2001 to 2023. Only the referenced studies were employed as secondary data to identify the factors for synthesizing the conceptual framework. Results: Most publications were studies on emerging nations and showed an expanding trend in disclosures. The findings showed that firm size, profitability, leverage, industry type, and ownership are critical motivators of environmental accounting disclosure (EADs). Moreover, this study summarizes the intriguing concerns not addressed through a conceptual framework. This indicates a possible hypothetical link between these factors for future studies on EADs. Future reviews could boost firms' EADs to help society achieve clean and healthy environments. Originality: The two conceptual frameworks proposed in this study provide new insights into future research and management ramifications.

Financial and non-financial disclosures on sustainable development: The mediating role of environmental accounting disclosure practices Mondal, Md. Saheb Ali; Akter, Nazma; Moni, Sadia Jahan; Polas, Mohammad Rashed Hasan
International Journal of Financial, Accounting, and Management Vol. 5 No. 3 (2023): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i3.1702

Purpose: Environmental accounting is a complementary and contributory component of corporate governance that can achieve sustainable growth and development. This study investigates the financial and non-financial disclosures that influence sustainable development through the mediating effect of environmental accounting disclosure practices. Research methodology: Self-administered questions in a closed-ended questionnaire were used, employing a five-point Likert scale to quantify opinions. Data were collected purposively and physically by the researchers from 338 respondents using a pretesting modified process, a pilot survey, a final survey, and finally analyzed using the PLS-SEM. Results: Our study reveals that non-financial disclosure has both direct and indirect effects on sustainable development through environmental accounting disclosure practices, while financial disclosure only has indirect effects. Environmental accounting disclosure practices exert a statistically significant influence and predictive power on sustainable development. Limitations: Our study is limited to listed textile companies, without considering non-listed textiles, ready-made garments (RMG), and other listed manufacturing companies in Bangladesh. Contribution: The study findings convey a meaningful message to listed textile companies, their managers, researchers, regulators, and practitioners, urging them to integrate and enhance environmental practices for sustainability. These findings contribute significantly to the literature and may influence multinational buying companies. Novelty: This pioneering accounting research aims to articulate the scale and theoretical validation of accountants’ perceptions by studying the mediating effect of environmental accounting disclosure practices between financial and non-financial disclosures and sustainable development through PLS-SEM.

Adoption of Artificial Intelligence in retail: Examining the impact of technological and organizational factors on customer retention and loyalty Zerine , Ismoth; Biswas , Younis Ali; Doha, Md Zulkernain; Meghla , Humayra Mehreen; Polas, Mohammad Rashed Hasan
Annals of Management and Organization Research Vol. 6 No. 3 (2025): February
Publisher : goodwood publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/amor.v6i3.2548

Purpose: This study investigates the factors influencing retail firms' intentions to adopt Artificial Intelligence (AI) to enhance customer retention and loyalty in Dhaka, Bangladesh. The research focuses on examining how perceived usefulness, perceived ease of use, competitive pressure, technological readiness, and organizational innovativeness influence retail entrepreneurs’ adoption of AI as a strategic tool for customer engagement. Research Methodology: A quantitative research design was employed, incorporating a hypothetical-deductive approach. The study utilized a cross-sectional design, drawing a sample of 250 retail firms through stratified random sampling in Dhaka. Data were collected using structured questionnaires and analyzed using statistical techniques to assess the relationships between the variables. Results: The study identified that all five factors perceived usefulness, perceived ease of use, competitive pressure, technological readiness, and organizational innovativeness positively and significantly influence retail entrepreneurs' intentions to adopt AI. These findings emphasize the crucial role of both technological and organizational dynamics in driving AI adoption decisions within the retail sector. Limitations: The research is geographically confined to retail firms in Dhaka, which may limit the generalizability of the findings to other regions or countries. Furthermore, the study's cross-sectional design restricts the ability to monitor AI adoption trends over time, indicating that future research could benefit from employing longitudinal designs and encompassing a broader geographical scope. Contribution: This study provides valuable insights for retail managers and entrepreneurs seeking to leverage AI to enhance customer loyalty. It underscores the importance of fostering technological readiness and cultivating a culture of innovation within retail firms. The research contributes to the expanding body of knowledge on AI adoption in emerging markets, particularly concerning customer retention strategies in the retail sector.

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