The Effect of Accounting Software on Conventional and Islamic Banks in Bangladesh: A Comparative Study

Abstract

Science reaching excellence in leading Accounting Software is very important for providing modern banking activities, especially in recording and reporting activities as well as ensuring internal control in the banking sector. The aim of the study is to examine the effect of Accounting Software on Conventional and Islamic Banks in Bangladesh. The study uses accounting software as one of the independent variables to compare the accounting practice of Conventional and Islamic banks. Accounting software is measured through five sub-variables that are collected through a questionnaire survey and analysed through various statistical tools using SPSS and STATA software. It is found that the effect of accounting software on conventional and Islamic banks differs in perception as well as its activities. As this study covers recommendations for the role of technology practice in Bangladeshi banking sectors that could be useful for policy-making as well as decision-making.