Purpose: The purpose of this paper is to examine public sector accounting reforms, mainly the adoption and implementation of the Cash Basis International Public Sector Accounting Standard (IPSAS) in the Central Government of Bangladesh. Design/methodology/approach: Drawing on the ideas of new...

Purpose: The purpose of this paper is to investigate the influence of intellectual capital (IC) on financial performance and, in turn, to provide insights into its impact on emerging economies. Design/methodology/approach: Data were collected from 34 textile firms in Bangladesh between 2013 and...

Performance measurement matters in today’s complex business arena irrespective of the type, nature, and volume diversity in business. If the result of performance measurement goes wrong due to the faulty or inaccurate selection of tool(s), then the total process will prove wrong in due time....

Application of different management accounting techniques in corporate management sets the tune of the respective corporate in terms of its level of competition, needs for critical decision making, complexity of operations, and stages of different life cycles. This paper applies a quantitative...