Management accounting development and practices in Bangladesh

Mohammad Zakir Hossain Sharkar · Md. Abdus Sobhan · Shahida Sultana

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Accounting and Organizational Management Accounting Theory and Financial Reporting Accounting and Financial Management

Abstract

The more the development of the market economy, the more the significance of management accounting. To keep pace with this increasing market economy, it becomes imperative for the organizations to adopt new management accounting tools and techniques. It is also important for the Bangladeshi organizations. This paper seeks to obtain an overview of the management accounting practices in the listed manufacturing companies of Bangladesh. Data has been gathered by a questionnaire survey from eight manufacturing sectors. The analysis has revealed that though there is difference in extent of practices among the sectors, all sectors fail to practice some newly developed techniques. If this trend continues, Bangladeshi organizations will lag behind in the race of global competitiveness and comparative advantages. It is therefore, some policy recommendation has been made to improve and fasten the management accounting practices.

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References

2001A Bangladesh soap opera: privatisation, accounting, and regimes of control in a less developed country 2007Issues in Management Accounting 1999Unbundling management accounting innovations 1997Political and Industrial Relations Turbulence, Competition and Budgeting in the Nationalised Jute Mills of Bangladesh 2002Budgetary incrementalism in a Christian bureaucracy 2000Management Accounting Education: Yesterday, Today, and Tomorrow 2000Management Accounting: Analysis and Interpretation 1992The Use of Accounting Data in Operational Decision Making in Algeria

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2010The roles of degree of competition and types of business strategies in adopting multiple performance measurement practices: some reflections from Bangladesh

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