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Book cover: Research in Accounting in Emerging Economies

Research in Accounting in Emerging Economies

ISSN: 1479-3563
Series editor(s): Professor Mathew Tsamenyi and Prof. Shahzad Uddin

Subject Area: Accounting and Finance

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Document request:
Corporate Governance in Bangladesh: A Quest for the Accountability or Legitimacy Crisis?


Document Information:
Title:Corporate Governance in Bangladesh: A Quest for the Accountability or Legitimacy Crisis?
Author(s):Afzalur Rashid
Volume:11 Editor(s): S. Susela Devi, Keith Hooper ISBN: 978-1-78052-444-3 eISBN: 978-1-78052-445-0
Citation:Afzalur Rashid (2011), Corporate Governance in Bangladesh: A Quest for the Accountability or Legitimacy Crisis?, in S. Susela Devi, Keith Hooper (ed.) Accounting in Asia (Research in Accounting in Emerging Economies, Volume 11), Emerald Group Publishing Limited, pp.1-34
DOI:10.1108/S1479-3563(2011)0000011006 (Permanent URL)
Publisher:Emerald Group Publishing Limited
Article type:Chapter Item
Abstract:

Purpose – This study aims at presenting an overview, development, and process of current corporate governance practices in Bangladesh.

Design/Methodology/Approach – Based on New Institutional Sociology (NIS) as a theoretical framework and by using archival data, this study highlights the roles of key institutional forces in reinforcing the existing corporate governance practices in Bangladesh.

Findings – This study notes that corporate governance practices in Bangladesh are still at infancy. While Bangladesh is trying to adopt many international corporate governance best practices for institutional legitimacy, the weak institutional enforcement regime, along with the absence of an effective check and balance, poses serious challenges to the firm-level good corporate governance practices in Bangladesh. The absence of isomorphic pressures to regulate the firms leads to many incidences of noncompliance.

Practical implications – This study takes part in the following global debate: whether corporate governance in an emerging economy is a reality or an illusion.

Originality/Value – This study seeks to contribute to the increasing literature by recognizing the interest of readers, academics, practitioners, and regulators to gain more insight and understanding of corporate governance practices in an emerging economy, such as Bangladesh.


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