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Cost accounting in bangladesh: use, ...
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Islam, S. M. Ebadul.
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Cost accounting in bangladesh: use, value, obstacles, and education needs.
Record Type:
Electronic resources : Monograph/item
Title/Author:
Cost accounting in bangladesh: use, value, obstacles, and education needs./
Author:
Islam, S. M. Ebadul.
Description:
126 p.
Notes:
Source: Dissertation Abstracts International, Volume: 76-10(E), Section: A.
Contained By:
Dissertation Abstracts International76-10A(E).
Subject:
Education. -
Online resource:
http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3706151
ISBN:
9781321796698
Cost accounting in bangladesh: use, value, obstacles, and education needs.
Islam, S. M. Ebadul.
Cost accounting in bangladesh: use, value, obstacles, and education needs.
- 126 p.
Source: Dissertation Abstracts International, Volume: 76-10(E), Section: A.
Thesis (Ph.D.)--University of the Incarnate Word, 2015.
Many business organizations in Bangladesh struggle for survival, not only due to poor quality products or bad service, but because executives lack the appropriate managerial tools necessary to control the businesses and to set strategic goals. Cost accounting is a vital tool to achieve greater efficiency for developing businesses. The purpose of this study was to identify the present level of use of cost accounting by the nature and type of organizations in the main cities of Bangladesh to improve use of cost accounting. The research identified the need for and the areas of current problems and prospects of use of cost accounting. This study also attempted to determine the level and nature of educational skills required effectively to apply cost accounting.
ISBN: 9781321796698Subjects--Topical Terms:
516579
Education.
Cost accounting in bangladesh: use, value, obstacles, and education needs.
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Cost accounting in bangladesh: use, value, obstacles, and education needs.
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126 p.
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Source: Dissertation Abstracts International, Volume: 76-10(E), Section: A.
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Adviser: S M Ebadul Islam.
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Thesis (Ph.D.)--University of the Incarnate Word, 2015.
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Many business organizations in Bangladesh struggle for survival, not only due to poor quality products or bad service, but because executives lack the appropriate managerial tools necessary to control the businesses and to set strategic goals. Cost accounting is a vital tool to achieve greater efficiency for developing businesses. The purpose of this study was to identify the present level of use of cost accounting by the nature and type of organizations in the main cities of Bangladesh to improve use of cost accounting. The research identified the need for and the areas of current problems and prospects of use of cost accounting. This study also attempted to determine the level and nature of educational skills required effectively to apply cost accounting.
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The research used a descriptive qualitative method with two parts: (a) descriptive and demographic questionnaires investigated the current level of use of cost accounting, its importance, and current obstacles and prospects; and (b) interview questions identified the importance for and need of cost accounting, plus the required education effectively to apply cost accounting in business enterprises in Bangladesh. The results showed that the use of cost accounting was not up to expectation due to the present obstacles: an absence of statutory requirement, a lack of appreciation of its importance, and a lack of qualified manpower. Interview data found that cost accounting was vital to serve management's strategic planning and informational needs, but was often inadequate or lacking in businesses. Business departments in colleges and universities offered cost accounting courses in graduate and master's programs, but they were inadequate to provide in-depth knowledge in cost accounting. Educational institutes were not providing practical training as needed for business organizations in Bangladesh.
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Findings showed that cost audit should be mandatory for the development of businesses, and more help should be provided to improve cost accounting education and training in the country. Implications of the findings were discussed and recommendations made for business practices and education, as well as future research opportunities, in Bangladesh.
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http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3706151
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