Abstract
This study aims to gauge the perceptions of accountants in Bangladesh toward sustainable development practices in their respective organizations. The perceptions are assessed by collecting data from accountants of different organizations through a structured questionnaire. It finds that loyalty and commitments between employers and employees stimulate the practices of sustainability development in an organization. It also finds that accountants are extremely passionate to implement required instructions for sustainability but they are chained by traditional mind set of top management and profit-centric policies of organizations. In some organizations, despite management interest, implementation is hindered by lack of sufficient guidelines for sustainability development. The outcome of this study will help accountants to keep themselves up-to-date on various aspects of sustainable development practices and also help them to have a clear scenario of sustainability practices in Bangladesh.
Highlights
Sustainability implies the impact of organizations’ activities on the earth, people and its probable future consequences
This study aims to gauge the perceptions of accountants in Bangladesh toward sustainable development practices in their respective organizations
Toward sustainable development different aspects are emerged about the roles of accountants, barriers to involvement in development practices and the types of development practices accountants need to be implement
Summary
Sustainability implies the impact of organizations’ activities on the earth, people and its probable future consequences. The essence of sustainability lies in the commitment of organizations to meet the present needs without hampering the ability of meeting the needs of future generations. It represents the activities of human being that affect people, society, economy and environment of a given territory. Many people think sustainable development means discharging corporate social responsibility (CSR), ensuring compliance of corporate governance and doing the right things. Organizations need to report sustainability focusing on three vital elements viz., environmental, social and economic performance. Social issue includes labor law, product responsibility, policies regarding human rights, and industrial relations. Employment diversity, employment generation, training requirement etc
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