jaynob sarker | Leading University,sylhet (original) (raw)
Papers by jaynob sarker
South Asian research journal of business and management, Dec 6, 2022
CERN European Organization for Nuclear Research - Zenodo, Aug 30, 2022
The emergence of a new concept cloud accounting is the result of globalization, rapid advances in... more The emergence of a new concept cloud accounting is the result of globalization, rapid advances in science and technology, the rise of big data and the wide spread use of internet-based applications that facilitate the efficiency and agility of the firm's financial operations and thereby ensure sustainable business performance. Against that backdrop, this paper aims to provide an overview of underlying factors affecting the adoption of cloud accounting in a developing country like Bangladesh by offering a framework. Moreover, possible obstacles to and benefits of adopting cloud accounting have also been focused on the study. As a theoretical review, this paper used secondary data sources for reviewing relevant literature that includes, browsing internet databases like Google scholar, emerald, web of science, and research gate to find research papers, articles, and study materials on cloud accounting. The findings of the study provide important implications for the researcher, policymakers, practitioners, and cloud accounting vendors to formulate better approaches to cloud accounting adoption.
This study aims to pursue scenario of Accounting Information Systems (AIS) in the private commerc... more This study aims to pursue scenario of Accounting Information Systems (AIS) in the private commercial banks in Bangladesh. It focuses on the thoroughness and behavior of AIS practices in the Bangladeshi private commercial banks. The method for collecting data was interviewing key bank personnel with individual questionnaires. An abuzz accounting information system is essential to any organization's long run success. There would be no way to determine how well the organization is performing without a means of monitoring the events that happen. For this reason an attempt has been made in the present paper to assess the AIS practices of the private commercial banks in Bangladesh. To this end, a total of 36 responses were collected on a structured questionnaire from Bangladeshi private commercial banks. In combine, AIS is in the primordial stage i.e., there is no such well structured AIS in the private commercial banks. They use computer usually for working purposes. But the impact of computerized AIS is insignificant. Data collection, data maintenance, data management, data control and information generation is somewhat acceptable. They should give more importance on internal control system, safeguarding of assets and information generation.
The purpose of the study is to investigate the influence of HRM practices on employees’ job satis... more The purpose of the study is to investigate the influence of HRM practices on employees’ job satisfaction. To conduct this research, 80 respondents from 20 private commercial banks of Sylhet region of Bangladesh were surveyed conveniently through a structured questionnaire; then the responses were analyzed by conducting a test of hypothesis, correlation and regression analysis using SPSS software. Correlation analysis reveals that HRM practices have a significant relationship with job satisfaction, besides regression analysis shows that the five factors of HRM practices depicted in the model explains about 57.3 percent of job satisfaction among the bank employees and have a positive influence on their job satisfaction. It has also been found that work-life balance practices (WLBP), compensation and reward (CNR), recruitment and selection (RNS) have the most influence on job satisfaction (JS).Thus findings of this study will provide new insights to the bank managers about the way to e...
IOSR Journal of Business and Management, Sep 1, 2016
Human resource accounting (HRA) is the process of identifying, measuring and communicating data r... more Human resource accounting (HRA) is the process of identifying, measuring and communicating data regarding human resources to the interested parties for pertinent decision making. Human resource is very vital component to run an organization efficiently and effectively and hence it is imperative to include all the transactions relating to human resources under conventional accounting practices, though there exist a constant debate among the academicians, accountants and standard setters as how to derive appropriate way out to recognize, measure and accounting treatment procedure of human resources and thus it becomes the real challenge of HRA. The present study aims to focus on practical challenges of HRA by bringing the views of different researchers on this concept, its practicability and valuation methods. Descriptive and content analysis were used through documented texts and journal articles in conducting the study. This paper proposes a way out of the challenges of HRA in line with the existing framework of accounting that can aid the standard setters and accountants.
South Asian research journal of business and management, Dec 6, 2022
CERN European Organization for Nuclear Research - Zenodo, Aug 30, 2022
The emergence of a new concept cloud accounting is the result of globalization, rapid advances in... more The emergence of a new concept cloud accounting is the result of globalization, rapid advances in science and technology, the rise of big data and the wide spread use of internet-based applications that facilitate the efficiency and agility of the firm's financial operations and thereby ensure sustainable business performance. Against that backdrop, this paper aims to provide an overview of underlying factors affecting the adoption of cloud accounting in a developing country like Bangladesh by offering a framework. Moreover, possible obstacles to and benefits of adopting cloud accounting have also been focused on the study. As a theoretical review, this paper used secondary data sources for reviewing relevant literature that includes, browsing internet databases like Google scholar, emerald, web of science, and research gate to find research papers, articles, and study materials on cloud accounting. The findings of the study provide important implications for the researcher, policymakers, practitioners, and cloud accounting vendors to formulate better approaches to cloud accounting adoption.
This study aims to pursue scenario of Accounting Information Systems (AIS) in the private commerc... more This study aims to pursue scenario of Accounting Information Systems (AIS) in the private commercial banks in Bangladesh. It focuses on the thoroughness and behavior of AIS practices in the Bangladeshi private commercial banks. The method for collecting data was interviewing key bank personnel with individual questionnaires. An abuzz accounting information system is essential to any organization's long run success. There would be no way to determine how well the organization is performing without a means of monitoring the events that happen. For this reason an attempt has been made in the present paper to assess the AIS practices of the private commercial banks in Bangladesh. To this end, a total of 36 responses were collected on a structured questionnaire from Bangladeshi private commercial banks. In combine, AIS is in the primordial stage i.e., there is no such well structured AIS in the private commercial banks. They use computer usually for working purposes. But the impact of computerized AIS is insignificant. Data collection, data maintenance, data management, data control and information generation is somewhat acceptable. They should give more importance on internal control system, safeguarding of assets and information generation.
The purpose of the study is to investigate the influence of HRM practices on employees’ job satis... more The purpose of the study is to investigate the influence of HRM practices on employees’ job satisfaction. To conduct this research, 80 respondents from 20 private commercial banks of Sylhet region of Bangladesh were surveyed conveniently through a structured questionnaire; then the responses were analyzed by conducting a test of hypothesis, correlation and regression analysis using SPSS software. Correlation analysis reveals that HRM practices have a significant relationship with job satisfaction, besides regression analysis shows that the five factors of HRM practices depicted in the model explains about 57.3 percent of job satisfaction among the bank employees and have a positive influence on their job satisfaction. It has also been found that work-life balance practices (WLBP), compensation and reward (CNR), recruitment and selection (RNS) have the most influence on job satisfaction (JS).Thus findings of this study will provide new insights to the bank managers about the way to e...
IOSR Journal of Business and Management, Sep 1, 2016
Human resource accounting (HRA) is the process of identifying, measuring and communicating data r... more Human resource accounting (HRA) is the process of identifying, measuring and communicating data regarding human resources to the interested parties for pertinent decision making. Human resource is very vital component to run an organization efficiently and effectively and hence it is imperative to include all the transactions relating to human resources under conventional accounting practices, though there exist a constant debate among the academicians, accountants and standard setters as how to derive appropriate way out to recognize, measure and accounting treatment procedure of human resources and thus it becomes the real challenge of HRA. The present study aims to focus on practical challenges of HRA by bringing the views of different researchers on this concept, its practicability and valuation methods. Descriptive and content analysis were used through documented texts and journal articles in conducting the study. This paper proposes a way out of the challenges of HRA in line with the existing framework of accounting that can aid the standard setters and accountants.