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International Journal of Management and Accounting

ISSN(p):2707-4633 | ISSN(e):2707-4641
Journal Papers (13) Details
Indexed Journal

1 Islamic Perspective of Leadership in Management; Foundation, Traits and Principles   , Md. Abu Issa Gazi* Department of Business Administration, The International University of Scholars, F/15 Progoti Saroni, Middle Badda, Dhaka-1212 Bangladesh *Correspondence: maigazi@yahoo.com (Dr. Md. Abu Issa Gazi, Assistant Professor, Dept. of Business Administration, IUS).  
Leadership in management is nutshell of all success of an organization. The knowledge of leadership in Islamic perspective is vital towards understanding sound management in every sector particularly for the organization’s performance, betterment for the mankind and here and hereafter. This study examined the leadership details on the basis of Islamic Shariah. The researcher tried to find out the core principles of leadership in management an Islam perspective that is founded in the Great Book of Al-Quran and Hadith. “Leadership in Islam is rooted in belief and willing submission to the Creator, Allah.  And We made them leaders, guiding Our command; and We inspired them to do good work, and to observe the prayer, and to give out charity. They were devoted savant to Us (Allah). (Al-Qur’an, 21:73). The result showed that the main concept of Islamic leadership is to lead to achieve organizational goals and compete to be a head of others, and to seek the measure of Allah and success hereafter.  
2 Measurement and Assessment of the Developmental Status of Islamic University Governance: Indonesia Perspective   , Hani Werdi Apriyanti* Department of Accounting, Faculty of Economics, UNISSULA (Sultan Agung Islamic University), Kaligawe Raya,  Genuk, Semarang, Indonesia *Correspondence: hani.apriyanti@unissula.ac.id (Hani Werdi Apriyanti, Lecturer, Dept. of Accounting, UNISSULA, Indonesia).  
Islamic Private Universities are currently faced increasingly competition with other University. Therefore, Islamic Private Universities needs to implement Good Governance in providing services to the community. There is a need in developing indicators to measure the achievement of the governance process. Islamic  Private Universities can differentiate services that cannot be obtained at other University by strengthening and applying Islamic aspects in University Governance. This study aims to develop indicators of Islamic University Governance for Islamic Private Universities through three stages, Focus Group Discussion (FGD), questionnaire, and interview. This stage is carried out to obtain expert opinion and summarize the indicators and weighting of the indicators. Techniques used to analyze data based on the stages of research that have been carried out, 8 dimensions of Islamic university governance measurements developed into 35 indicators, namely 6 indicators for transparency dimensions, 10 indicators for accountability dimensions, 6 indicators for responsibility, 4 indicators for independence, 2 indicators for fairness, 1 indicator for effectiveness and efficiency, and 1 indicator for non-profit.   
3 Impact of Green Human Resource Management (GHRM) practices in Garment industry: Bangladesh Perspective   , Sajun Saha1, Rimon Sarker1, and Syed Meherab Ahmed1* 1Department of Human Resource Management, Jatiya Kabi Kazi Nazrul Islam University (JKKNIU), Trishal, Mymensingh, Bangladesh *Correspondence: mehrab375@gmail.com (Syed Meherab Ahmed, Dept. of Human Resource Management, JKKNIU, Bangladesh).  
Green HRM means ecofriendly and sustainable development practice should be followed in every sector of HRM. It refers to polices, practices and system that influence employees of the organization green and sustainable implementation of resources for the betterment of the individual, society, natural environment and the business. The purpose of this Article is to indicate the best practices can be occurred by the help of green practices with HRM. How we are benefited by the help of green human resource management policies and practices. Green HRM also shifted the conventional policies and practices and giving some statement towards GHRM. Most developed countries like USA, china and UK are rapidly developed Green HR policies and practices. The developing countries are following. Now a day’s most attention in Garments sector is drawn towards sustainable development. Garments industries have huge growth opportunities by going green practices and creating a new friendly environment that helps them reduce operational cost with carbon footprint. So far very little research has been conducted on this topic even in the advanced countries. Green management in 1997 prepared by McDonagh but there is no clear explanation which time GHRM actually invented. The strategy involves implementing various HR function such as recruitment, induction, training, and development, conducting performance evaluation, and determining the compensation of employees.  
4 Green Reporting as a Tool of Environmental Sustainability: Some Observations in the Context of Bangladesh   , Md. Mominur Rahman1* and Muhammad Shajib Rahman2 1&2Department of Accounting and Information Systems, Comilla University, Comilla, Bangladesh. *Correspondence: mominurcou@gmail.com (Md. Mominur Rahman, Research Scholar, Department of AIS, Comilla University, Bangladesh).  
Green reporting is an innovative outlet of accounting. It deals with accounting for the environment and its well-being. An organization can lessen most of the environmental costs by taking effective decisions with the help of green reporting. Core objective of this study is to comprehend the meaning of green reporting and how it can be a tool of environmental sustainability. We discovered the significance of green reporting implication and retain a way of what the companies are taking from the environment and what they are giving back in return. This paper highlights to recognize contemporary tendencies in green reporting. This study would be a policy dialog in the efficient usage of resources and in the reduction of pollution to an extent. Green reporting plays a vital role in the corporate social responsibility of a firm. This study also heightens on the people’s insight concerning green reporting with the help of collecting primary data with appropriate execution. It was originated that a maximum of the respondents felt there is a demand for affecting the road to green reporting and that all the companies should jump adopting green reporting.  
5 Usability of Z Score: A Case Study on Peoples Leasing and Financial Services Limited & Bangladesh Industrial Finance Company Limited   , Md. Azim1* and Md. Jamil Sharif2 1Department of Business Administration, World University of Bangladesh, Dhaka-1205, Bangladesh; 2Department of Accounting & Information Systems, University of Dhaka, Dhaka, Bangladesh. *Correspondence: azimbikrom@gmail.com (Md. Azim, M.Phil Student, Dept. of Accounting & Information Systems, University of Dhaka, Bangladesh).  
This study aims to identify whether or not the Z score is usable enough in doing prediction at the early stage of the financial distress of People’s Leasing and Financial Services (PLFS) and Bangladesh Industrial Finance Company (BIFC). To predict corporate failure, Multiple Discriminant Analysis is an effective solution. Z"-Score by Altman is a widely used model of multiple discriminant analysis. Using the data from 2011 to 2017 of PLFS and 2015-2017 of BIFC, this study applied the Altman Z"-Score Model as well as used SPSS software to analyze the descriptive statistics of the financial information and ratios of both company to know the level of financial distresses and attributes for reaching toward distress level. The analysis was presented in tables. The finding shows that Z"-Score by Altman is usable enough to predict the failure of the firm. The descriptive analysis shows that working capital, retained earnings, and income before interest and tax were negative which could be considered as the reasons for the distressed position. This study contributes by showing the usefulness of the Z score of Altman in emerging countries like Bangladesh. This is significant because early prediction can prevent liquidation which ultimately protects various stakeholders of an organization.  
6 People’s Conception about Revenue-Expenditures and Governmental Accounting Procedure in Bangladesh: A Strategic Way Forward and Philosophical Analysis   , Md. Abdul Kuddus1, 2* 1Department of Business Studies, North Bengal International University, Rajshahi, Bangladesh; 2MPhil Fellow, Institute of Bangladesh Studies, Rajshahi University, Rajshahi, Bangladesh. *Correspondence: shyamoluits@gmail.com (Md. Abdul Kuddus, Assistant Professor, Department of Business Studies, North Bengal International University, Rajshahi, Bangladesh).  
At Present governmental policy making emphasizes on what departments produce rather than on what they have available to spend. The study helps in develop a theoretical framework of accrual based governmental accounting systems in Bangladesh. It also helps conceptualizing accounting information used by the politicians (users of information) and public financial managers/civil servants (producer of information). As the people of the country are the owners of public money, the government and the civil servants have some responsibility to ensure welfare to the citizenry at all levels by effective utilizing of the money. For developing the theory exploratory research has been conducted. To reach the result descriptive statistical techniques were applied to analyze on thirty respondents who are directly/indirectly practitioner/service receivers of governmental accounting information systems operating in Bangladesh. In conducting this research twenty structured ‘Yes”/’No” simple dichotomous questionnaires were used to measure people’s philosophy about taxation and accounting in Bangladesh to develop a strategic theory of the subject. This is done because, all of the laws and regulations in the parliament of Bangladesh has been passed through “yes”/”no” oral votes basis. The outcomes of the research will help the citizenry, the government and other stakeholders for setting their services providing and revenues generation agenda, policy formulation, financial decision analysis, implementation and performance evaluation of the government functions by department, ministries, local self government and many other components units.  
7 Factors Affecting Visitors Satisfaction: An Empirical Study on the Paharpur Buddha Vihara, Naogaon, Rajshahi   , Sazu Sardar1*, Md. Enayet Hossain2, Md. Ikbal Hossain3, and Md. Shakibul Shaheen4 1&2Dept. of Tourism and Hospitality Management, University of Rajshahi, Rajshahi, Bangladesh; 3Dept. of Marketing, University of Rajshahi, Rajshahi, Bangladesh; and 4Dept. of Brand Management, PRAN-RFL Group, Bangladesh. *Correspondence: sazu.thm@ru.ac.bd (Sazu Sardar, Lecturer, Dept of Tourism and Hospitality Management, University of Rajshahi, Rajshahi, Bangladesh).  
With the advancement of the tourism industry, the importance of research on visitor satisfaction has been increasing as of recent years. The prime objective of current study is to explore the factors influencing visitor satisfaction from the perspective of archaeological sites, in Bangladesh. A thorough and well-constructed research design is administered to analyze 200 data collected from the visitors having experience in visiting Paharpur Buddha Vihara. From the data, we conducted an extensive analysis to find out the main factors which influence visitor satisfaction. It is recognized that there are some essential factors; destination attractions, safety and security, favorable environment, food attraction and cost at said destination. These factors significantly influence visitor satisfaction. It is expected that the outcome of the study will support the tourism practitioners in planning and development for successful business operations. The paper concludes with some implications and future research directions.  
8 Effect of Electronic Marketing on Customer Satisfaction: The Case of Four Star Hotels in Addis Ababa   , Abel Mezgebe* Department of Marketing Management, Mekelle University, Mekelle, Ethiopia. *Correspondence: mezgebeabel87@gmail.com  
The main objective of this study was to determine the effect of e. marketing on customer satisfaction towards the service provided by four- star hotels in Addis Ababa, Ethiopia. A researcher used a probability technique which is systematic for the study a total of 260 questioners were distributed to the customer of the four international hotels which rated as four-star in Addis Ababa the response rate of 241 participants was collected which is a 92.7 percent response rate achieved and descriptive statics was used firstly to illustrate the main features of a data set in quantitative terms. The mean value for all variables ranged from 3.33 to 3.57, the standard deviation 0.651 to .736 kurtosis, and the skewness test demonstrated as the distribution was normal. The correlation analysis illustrated the relationship between location facet, technological facet, social skill, and customer satisfaction was moderately correlated (r=0.482, r=0.397 and r=0.477) respectively, the relation between motivation, technical skill, and customer satisfaction was strongly correlated (r=0.635and r= 0.68) respectively and all were tested as statistically significant (sig. (2-tailded)=000). The final test was done by regression analysis the result indicated that the effect of location facet, technological facet, and social skill overall insignificant (sig. 0.177, 0.105, and 0.892 respectively) the effect of motivation (sig. 000) and technical skill (sig.000) the major finding Location facet, technological facet, and social skill are insignificant and also rejected on the other way the two variables (motivation and technical skill) has a significance,  positive  and  also  supported  influence  on  customer satisfaction.  Consequently, the researcher recommends for the management of the hotel to focus on the above statistically significant factors in order to satisfy their customers’ as well to make them loyal.  
9 Reviewing YouTube as a Compelling Tool for the Promotion of Tourism   , Sanjoy Kumar Roy1, Mst. Rinu Fatema1, Md. Jamsedul Islam1*, and Md. Nazmul Huda1 1Department of Tourism & Hospitality Management, Noakhali Science & Technology University (NSTU), Noakhali-3814, Chittagong, Bangladesh. *Correspondence: mji.thm.nstu@gmail.com (Md. Jamsedul Islam, Lecturer, Department of Tourism & Hospitality Management, NSTU, Noakhali, Bangladesh).  
YouTube has been recognized as one of the influential platforms as a social medium, allowing people across the world to express their thoughts and ideas through sharing videos. The travel-related videos have produced the second-highest searched results from its users of this giant social media in recent years. This study is basically based on an exploratory approach to discover the beneficial uses of YouTube as a promotional platform for travel businesses. To gain insight into the projection, information from secondary sources is investigated. A good quality video with logical contents containing the real scenario of travel products can be placed on YouTube to attract attention from a mass population in a very short time. The presentation of the information in this study, collected from established sources will construct an understanding of the online promotional tool and YouTube as one of them in influencing potential travelers. It will also provide an idea about the effectiveness of YouTube as a promotional tool for business through the revenue generation it has been earning from advertising. Bangladesh tourism and its stakeholders can take advantage of this online stage to make people aware of their products and services.  
10 Women Employment Opportunity on SMEs Sector: Bangladesh Perspective   , Sharifa Akter* Department of Human Resource Management, Jatiya Kabi Kazi Nazrul Islam University (JKKNIU), Trishal, Mymensingh, Bangladesh. *Correspondence: sharifahrm13@gmail.com (Sharifa Akter, Lecturer, Department of Human Resource Management, JKKNIU, Trishal, Mymensingh).  
This study explores women's work prospects in the SME sector of Bangladesh. The researcher has identified two different reasons to conduct this study separately. Number one is that in the last few decades,   have played a very active and important role, and the second is that by empowering women, female entrepreneurs build new job opportunities and solve the different problems of society. Small and medium-sized enterprises, which play an important role as engines of economic growth in many countries, provide growth opportunities for low-cost jobs. The results of the study illustrate the correlation between job opportunities for SMEs and women. Women's entrepreneurship is seen as a crucial instrument of women's empowerment and emancipation. Small and medium-sized enterprises, which play an important role in many countries as engines of economic growth, provide opportunities for low-cost employment with growth. The study finding shows the relationship between employment opportunities for SMEs and Women. Women entrepreneurship is seen as a key tool for empowering and liberating women. Developing countries such as Bangladesh are better off starting a small and medium-sized company because Bangladesh belongs to the low-income group facing problems of unemployment, poverty, low savings rate, low capital accumulation. Business on the micro and small scale did not require huge investment, it begins with limited capital. Developing nations such as Bangladesh are better off starting a small and medium-sized business because Bangladesh is part of the low-income community facing unemployment, poverty, low savings rate, low accumulation of capital problems. Micro and small-scale companies did not need tremendous investment but began with minimal resources.  
11 The Impact of Knowledge Management Process on Job Satisfaction and Employee Retention   , Ali Md Ratan1, Hossain Mohammad Shahriar2*, and Mohsina Khatun3 1Faculty of Management Science and Engineering, Kunming University of Science and Technology, Yunnan, China; 2Faculty of Management and Economics, Kunming University of Science and Technology, Yunnan, China; and 3Department of Islamic History and Culture, Jagannath University, Dhaka, Bangladesh. *Correspondence: fuad275849@yahoo.com (Hossain Mohammad Shahriar, PhD Fellow, Faculty of Management and Economics, Kunming University of Science and Technology, Yunnan, China).    
Knowledge management has become a vital element in today's extremely competitive, uncertain, and quickly changing environment. The method of acquiring expertise is knowledge management. In the highly com-petitive, volatile, and rapidly evolving market climate, knowledge management has become crucial. The goal line of this study is to measure the effect of knowledge management processes (acquisition, share, codification, creation, and retention of knowledge) on job satisfaction. Further, we examine the affiliation between job satisfaction and employee retention. A theoretical model is suggested based on connecting knowledge mana-gement processes, job satisfaction, and employee retention. The results of survey data gathered from 32pharmaceutical and chemical companies listed in the Dhaka Stock Exchange in Bangladesh are empirically checked with PLS-SEM (Structural Equation Modeling-Partially Least Square). The study finds that knowledge management processes have a significant and positive impact on job satisfaction. Also, job satisfaction is positively associated and highly significant with employee retention. The findings generated from this study would be a policy dialog to the human resource department, regulatory bodies, academicians, and policy-makers.   
12 Investigation of Vegetable Market Integration System in Dhaka City: A Study on Effective Supply Value Chain Analysis   , Syed Moazzem Hossain1*, Chinmoy Sarker2, Md. Moshiul Alam3, Kulsum Begum Chowdhury4, and Md. Ghyes Kamal5 1Food Safety Specialist, International Development Group LLC, Dhaka, Bangladesh; 2Quality Control Manager, Mutual Food Products Ltd, Bangladesh; 3Senior Food Safety Specialist, International Development Group LLC, Dhaka, Bangladesh; 4National Value Chain & Consumer Studies Specialist, FAO, Bangladesh; and 5Senior Customs Specialist, International Development Group LLC, Dhaka, Bangladesh. *Correspondence: moazzem144@gmail.com (Syed Moazzem Hossain, Food Safety Specialist, International Develop-ment Group LLC, Gulshan-2, Dhaka-1212, Bangladesh).  
Vegetable cultivation in our country is growing day by day. We are now planting vegetables in our cultivable land area of 2.63 percent. Vegetables benefit farmers even more than other crops. It can play a vital role in improving the nutritional status of the chronically malnourished population of Bangladesh. There are various types of agricultural markets in Bangladesh through which agricultural products are traded. These are rural primary markets, rural assembly markets, rural secondary markets, and urban retail market. Before reaching the customers, vegetables are sold to wholesalers and retailers in Bangladesh. There is effectively a complete shortage of sophisticated vegetable handling equipment and facilities on the markets.  Sorting, displaying, and selling are often performed from and into baskets at the ground level. Though Bangladeshi fruits and vegetables are exported to about 38 market destinations, the key buyers are primarily located in two regions: the United Kingdom and the Middle East. Bangladesh mostly exports fresh fruits and vegetables. However, during recent years export of processed as well as frozen vegetables had underway on a limited scale. The regular supply chain is for intermediaries to collect orders from exporters, go to production areas, collect crops from farmers/local markets, and arrange to deliver the same to exporters on the day of shipment. Owing to the opportunistic actions of sellers and consumers, the marketing cost rises, each seeking to take advantage of the other by means such as adulteration of the goods, cheating on weights and measures and violating distribution contracts. In Bangladesh, the vegetable marketing system is challenging, awkward, and unorganized and needs to be established for the well-being of common citizens.   
13 Assertiveness, Corporate Social Responsibility and Brand Association in Anti-globalization Era   , Md. Kamrul Bari1*, Mahmud Habib Zaman2, A.K.M. Golam Mahmud3, and Sarojit Kumar Ghosh4 1Institute of Business Administration (IBA), University of Dhaka, Dhaka, Bangladesh; 2School of Business and Economics, North South University, Dhaka, Bangladesh; 3Bangladesh Bank, The central Bank of Bangladesh, Head Office Dhaka, Bangladesh; and 4ONE Bank Limited, Corporate Headquarters, Dhaka, Bangladesh. *Correspondence: bari.sarkar@gmail.com (Md. Kamrul Bari MIPA AFA, Professional Accountant and DBA candidate, Institute of Business Administration, University of Dhaka).  
This paper aims to look at the relationship among Assertiveness, a National value dimensions (NVD) component, CSR practices and brand association in Bangladesh. Perceptions of the managers from different organizations of Bangladesh, an emerging economy, has been determined and recorded using a 7 point Likert scale. Purposive sampling has been used to select 113 respondents representing banking, central bank, NGO, medical, academia, pharmaceutical, manufacturing and other service sectors. It is found that Bangladeshi managers are non-assertive implying the fact that the claim of Hofstede stating that Bangladesh is a masculine or, assertive society is invalid in this anti-globalization era (post 2008). The results of stepwise-regression prove that CSR to stakeholders, a dimension of overall CSR performance, is positively associated with brand association. Results also show that interaction between assertiveness and CSR to stakeholders have a negative and moderating effect on brand association in Bangladesh. If corporate CSR activities are taken in line with the findings of this article, the country will be able to build better resilience against natural and other disasters, a target under SDG 13. At the same time, it will help organizations to enhance their brand image; and more specifically, strengthen associations of consumers with the brand itself.