Conference Presentations by Saifuddin Khan
Environmental Accounting would be the most powerful tool in the upcoming world to create accounta... more Environmental Accounting would be the most powerful tool in the upcoming world to create accountability of the businessmen. As bank is the largest financial institution of financing in manufacturing and non-manufacturing sectors, it has substantial impact on environment. The study is an attempt to understand the practical situation of the concept and practices of the environmental accounting and reporting by Bangladeshi banking companies. The study is designed to investigate the extent and nature of environmental accounting concept and reporting in banking companies " annual report. The research is purely based on the information from secondary data sources. The information collected for the purpose of the study involves the examination of annual reports for the year 2010 to 2014 of the selected banks. The reports pointed that most of the banks of the study are making efforts to provide environmental information on a voluntary basis, which are qualitative and quantitative in nature. The analysis has taken an attempt to justify the banks " top level management concern on environmental protection. The result of the study also shown that hundred percent (100%) sample banks disclosed environmental information and more than ninety percent (90%) banks disclosed both qualitative and quantitative information in the annual report. The research finding revealed that environmental accounting and reporting practices by the banking companies " are satisfactory and upward in trend in Bangladesh. The study suggested that the government should give pressure to the banking sector to publish mandatory environmental disclosure in their annual report.
Papers by Saifuddin Khan
<strong>Accounting software (AS) automates an organization's financial functions and tr... more <strong>Accounting software (AS) automates an organization's financial functions and transactions with modules including accounts payables, accounts receivables, payrolls, billing, taxes, general ledgers etc. It is a versatile tool in this modern age to the accounting students and practitioners that draws the attention of many researchers. The objectives of this study are: to show the present status of accounting software learning of students, to know the perception of learning accounting software from accounting students, to find out the problems that the students face to learn accounting software, reveal the prospects and benefits of learning accounting software and investigate the differences in using and teaching of accounting software among public Universities in Bangladesh. To attain the objectives of the study, we have developed a structured survey questionnaire and delivered it to 150 students of the Dept. of accounting of eight public Universities of Bangladesh. The results show that51% of the accounting Dept. of public Universities of Bangladesh use accounting software and only 27% of them teach accounting software to their students. The students mention that unavailable lab facilities (26%) and shortage of trained faculties (18%) are the major impediment to the way of learning accounting software. The students believe that the syllabus of accounting department does not cover sufficient topics related to this issue properly and most of the faculties (47%) have little knowledge on accounting software. But 99% of the students assume that knowledge on accounting software is necessary even after completion of graduation for surviving in their professional life in future. The study also finds that there are significant differences in use of AS teaching, inclusion of topic related on AS in curriculum of accounting department in public Universities in Bangladesh. So, Computerized accounting software curriculum should be offered and implemented at public universities in the departments of accounting due to meet [...]
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Conference Presentations by Saifuddin Khan
Papers by Saifuddin Khan