Vol 11 -2
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- ItemOpen AccessA feasibility study of online classes in Bangladesh to counteract potential study gaps caused by COVID -19 related lockdowns(North South University, 2021-06) Shafia Shama; Javed Ikbal; Abdul Hannan ChowdhuryDue to the COVID-19-related lockdowns, university students in Bangladesh are at risk of losing months or entire semesters. Online learning can be a potential solution to this problem. Such online learning requires facilities and infrastructure at the universities, a robust data infrastructure at the national level, and adequate computing devices and sufficient and affordable data services for the students. This study is one of the first in Bangladesh that attempts to gauge the need and readiness of various stakeholders to implement successful online education. This paper reveals that universities may not be ready for online education and that a digital divide exists that may online education inaccessible to a significant number of students.
- ItemOpen AccessDetecting Earning Manipulation in a Developing Economy: An Empirical Study Using Beneish M-score Model(North South University, 2021-06) Ms. Shirin Sharmin; Mr. Ashraful Arefin; Dr. Mohammad Arman; Abdul Hannan ChowdhuryManipulation of financial statements entails the intentional and often ill-motivated manoeuvring of financial records towards a pre-determined target. In such cases, motivations include achieving budgetary targets and rewarding senior managers with generous rewards – a classic instance of conflict of interests. Such manipulations have lately become increasingly frequent and severe in Bangladesh. In this back drop, the concerned board of directors is looking for improved surveillance techniques to better prevent and/or, detect and investigate possible financial frauds. In their quest for proactive approach against manipulation of financial statements, the board of directors look for warning signs and the present empirical study provides a profile of a company that is likely to manipulate its financial statements. In this study, data from 2016-2017 financial reports were utilized that correspond to 105 companies, excluding banks, non-banking financial institutions, insurance companies, and mutual funds listed at the Dhaka Stock Exchange (DSE) and the likelihood of accounting manipulation was quantified applying Beneish M-score model. It revealed that the maximum M-score was 7.06 and the minimum was -8.98, where higher scores indicate increased likelihood of accounting manipulation. Using a cut-off point of -1.78, twenty five companies were found to be suspected of accounting manipulation, while using a cut-off point of -2.22, fifty seven companies were found to be likely manipulator. Later a logistic model was developed to relate the likelihood of accounting manipulation to several company specific variables that were not explicitly considered in the Beneish M-score model. The findings are likely to benefit analysis of profiles of companies prone to accounting manipulation and thus could contribute to better corporate governance practices in emerging economies such as Bangladesh.
- ItemOpen AccessHRM practices and employee engagement: Differential impact of gender among banking sector employees, Bangladesh(North South University, 2021-06) Dr. Alima Aktar; Abdul Hannan ChowdhuryThe core objective of this empirical study is to identify the determinants of employee engagement. This research also explores moderating role of gender on the linkage of HRM practices with employee engagement. Respondents of this study include 383 banking employees working in Dhaka city who participated in fulfilling the survey questionnaire and tests using the partial least squares approach. Findings of the structural path model reveal that HRM practices are statistically significant and positive towards employee engagement. Further, it is also found that the relationship is positive and more robust for male workers compared to female counterparts. Results highlight that HRM practices play a crucial role in fostering banking employees' engagement towards their work. Moreover, it also suggests that different policies are essentials to be employed by organizations to facilitate the males and females. The study further explores the moderating role of gender on HRM practices-employee engagement link particularly within developing context (namely Bangladesh) is considered a crucial effort in the present literature.
- ItemOpen AccessPolitical Business Strategies: The Case of Bangladesh(North South University, 2021-06) Dr. Muslima Zahan; Abdul Hannan ChowdhuryPolitical business is termed as the businesses developed by or develop politician. Business owners want political support for achieving higher profitability with power exercise and incumbent politician (Members of Parliament) want huge amount of money backed by big entrepreneur. This study explores that political business strategy in Bangladesh is focused on profit maximization (54%); sustainable growth (11%), diversification (11%) and power exercise (9%). Likewise, the political strategy of businessmen-politician is on social welfare (57%), self-actualization (19%), power gain (13%) and economic gain (8%). This project also reveals their preferred business sectors as Apparel (24%), Banking & Insurance (18%), Real estate 15% and Media & Communication 12%. Likewise, their preferred wealth are Bond, LC & Share (38%), Cash (30%), Deposits in Banks & Financial Institutions (23%), and Gold and Jewelries 6%. This strategic investigation develops a diamond model on this political business strategy including wealth and sectors.
- ItemOpen AccessThe Relationship between Open Innovation and Innovation Persistence: A Contingency Framework(North South University, 2021-06) Dr. Md Shahedul Alam; Dr. Rod B. McNaughtonb; Abdul Hannan ChowdhuryManagers face alternatives in sourcing intellectual property and new ideas to fuel innovation. The traditional focus on in-house research is giving way to open innovation in which firms depend on external sources for technologies to use in new products and services. This article introduces a framework that identifies generic innovation pathways, how choices in one period influence later options, and likely outcomes in terms of creating innovation persistence. R&D managers will appreciate the framework as a tool that aids decision-making. The framework provides scholars with a foundation to guide future empirical research on the links between innovation form and outcome
- ItemOpen AccessUnderstanding digital divide in online class experiences during Covid-19 lockdown in Bangladesh(North South University, 2021-06) Asad Karim Khan Priyo; Ummaha Hazra; Abdul Hannan ChowdhuryThis paper explores students’ online class experiences during Covid-19 pandemic in Bangladesh. This has been an unprecedented situation and many educational institutions find it very difficult to balance the need to continue the courses with the uncertainties and mental stress faced by the students using digital platforms, mostly untested for in different contexts. To understand the online class experiences in a novel situation, we conduct an online survey of 204 top-tier private university students in Bangladesh. We find that students make logical choice between two types of online classes – live/ real-time and recorded video lectures. We observe income and gender based digital divide in how students engage with these online classes during a crisis. We find that recorded video lectures have the potential to reduce many of the problems students face during online classes by addressing digital divide to a large extent. We recommend instructors provide video recordings and other materials regularly even if they conduct live/ real-time online classes and consider novel yet empathetic approach towards learning.