Corporate social responsibility (CSR) reporting : A study of selected banking companies in Bangladesh
- Authors: Khan, Md Habib-Uz-Zaman , Halabi, Abdel , Samy, Martin
- Date: 2009
- Type: Text , Journal article
- Relation: Social Responsibility Journal Vol. 5, no. 3 (2009), p. 344-357
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- Description: Purpose – The purpose of this paper is to examine corporate social responsibility (CSR) reporting by banks in the developing economy of Bangladesh. This paper also aims to examine the users' perceptions relating to CSR disclosures issues. Design/methodology/approach – The study collected two types of data. First the annual reports of 20 selected banking companies, which are listed in Dhaka Stock Exchange (DSE), were considered. A questionnaire was also used to investigate the level of users' understanding and their perception of CSR reporting. Findings – The principal findings are twofold: first, the study shows that the selected banking companies did some (albeit little) CSR reporting on a voluntary basis. Second, that the user groups are in favor of CSR reporting, and would like to see more disclosure. The current disclosures by the selected banks, however, are not ample at all to measure the social responsiveness of the organizations. Originality/value – The paper provides useful informaiton on users' perceptions relating to CSR disclosures issues.
Empirical study of the underlying theoretical hypotheses in the Balanced Scorecard (BSC) model: Further evidence from Bangladesh
- Authors: Khan, Md Habib-Uz-Zaman , Halabi, Abdel , Masud, Md. Zakaria
- Date: 2010
- Type: Text , Journal article
- Relation: Asia-Pacific Management Accounting Journal Vol. 5, no. 2 (2010), p. 45-73
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- Description: This paper examines the underlying hypotheses of the Balanced Scorecard (BSC) which states that improvements relating to customers, learning and growth and internal processes improve the financial performance of an organization. In designing current research, the study focused on leading manufacturing and service companies based in Bangladesh and involved a structured questionnaire supported by financial data extracted from financial reports over three years. The results show that the BSC perspectives are positively correlated with each other at a statistically significant level and in a sequential way. Results also evidence that the companies that have improved their ROE and ROA had increased their efforts towards characteristics that involve the learning and growth perspective. This research has shown that Bangladeshi companies that apply a BSC model benefit from increased performance, and these findings have a number of important implications for managers and customers and contribute to our knowledge of the BSC in developing countries.
The use of multiple performance measures and the balanced scorecard (BSC) in Bangladeshi firms: an empirical investigation
- Authors: Khan, Md Habib-Uz-Zaman , Halabi, Abdel , Sartorius, Kurt
- Date: 2011
- Type: Text , Journal article
- Relation: Journal of Accounting in Emerging Economies Vol. 1, no. 2 (2011), p. 160-190
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- Description: Aims – This paper aims to examine: the status and the use of financial and non-financial measures, and the balanced scorecard (BSC) in Bangladeshi companies; the reasons for BSC adoption; and associated problems. Design/methodology/approach – Data via a questionnaire were obtained from the chief accounting and finance officers of a cross section of 60 Bangladeshi companies listed on the Dhaka Stock Exchange. A combination of descriptive statistics, bi-variate, and multi-variate techniques of statistics were used to test three research questions. Findings – The results indicate that financial measures are more widely used, but that 78.4 per cent of companies use some non-financial indicators. Further, the exercise of a full BSC is limited to only 10 per cent of the sample. The results also show that companies adopt these frameworks to aid decision making, and the problems associated with the adoption of BSC include a cost-benefit perspective and a lack of management support. Practical implications – The findings suggest many companies are using a dashboard of financial and non-financial performance measures that could possibly be a precursor to adopting more holistic performance measurement frameworks like the BSC. Originality/value – There have been recent calls for more in-depth analysis of the management accounting systems of emerging countries and these findings contribute further knowledge to an under researched area. In particular, the paper demonstrates how a performance measurement framework may evolve in an emerging country context.