TY - JOUR

AB - Purpose– The aim of this study is to elicit accountants' perceptions regarding corporate
social and environmental accounting and reporting practices in a developing country such as
Bangladesh.Design/methodology/approach– Members of the Institute of Chartered
Accountants of Bangladesh (ICAB) were surveyed to determine their perceptions on issues
pertaining to social and environmental accounting and reporting practices in
Bangladesh.Findings– Whilst the findings show that accountants have positive attitudes
toward corporate social and environmental accounting, progress is limited, with the absence of
ICAB in making any noticeable effort to develop such practices.Research implications–
Unlike prior studies, the implications of this study suggest that without international influence,
it is less likely that institutional forces in Bangladesh (ICAB and the government) would be
effective in dealing with social and environmental accounting and reporting
issues.Originality/value– While prior studies advocate proactive roles of the accounting
profession, this study argues that proactive roles are less likely to prevail in the context of
Bangladesh without direct intervention from institutional and regulatory authorities in the
international arena.
VL - 7
IS - 4
SN - 1747-1117
DO - 10.1108/17471111111175191
UR - https://doi.org/10.1108/17471111111175191
AU - Islam Muhammad
AU - Dellaportas Steven
PY - 2011
Y1 - 2011/01/01
TI - Perceptions of corporate social and environmental accounting and reporting practices from
accountants in Bangladesh
T2 - Social Responsibility Journal
PB - Emerald Group Publishing Limited
SP - 649
EP - 664
Y2 - 2020/07/01
ER -