Cost and management accounting practices in Bangladesh: a survey Online publication date: Fri, 01-Oct-2010
by Nikhil Chandra Shil, Mohammad Faridul Alam, Mahmuda Naznin
International Journal of Managerial and Financial Accounting (IJMFA), Vol. 2, No. 4, 2010
Abstract: Cost and management accounting practices (CMAP) are highly researched area in practical accounting with multi-dimensional considerations. Such considerations come from the intuition of the researchers affected by the internal and external factors generated from contingency framework. CMAP have no structured version like GAAP or IAS. In Bangladesh, the research on CMAP is very rare that made the researchers interested to initiate a research in this area. It will enlarge the scope of further researches benefiting the practitioners to come up with feasible solutions to the problems identified in the research. A semi-structured questionnaire is designed to conduct the field survey. And different descriptive statistical tools are used to present the survey findings. As the research is a preliminary one, the discussions are kept simple and the analysis is kept limited to the extent of highlighting the practices in some selective areas. The research perspective is simply an informative one in nature.
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