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The study is to understand the livelihood-related impact on the marginalized people due to the outburst of the COVID-19 pandemic. This paper also investigates the effects on child health of the vulnerable households who lost their work or job during these crisis moments. Following the fisher sampling method, 348 respondents are interviewed for quantitative and qualitative data. In this study, 20 districts from 7 divisions of Bangladesh are covered. Among the respondents, 90% said that the COVID-19 pandemic negatively impacts their livelihood due to income loss. This study also found that 50% of people (respondents) lost their jobs, and almost 90% of people revealed that their income level declined due to COVID-19. As a result, their dietary patterns changed significantly. Due to inadequate food consumption and marginal income, people face an acute health crisis, especially child health. They declined their food intake, ultimately maintaining their partial expenditure by borrowing from financial institutions and relatives. The empirical evidence shows that job loss and income reductions positively impact raising children's health vulnerability. Since the government did not support them properly, their survival will be threatened in the long run. So, the study shows that COVID-19 affects the daily income and consumption patterns of vulnerable households who live by daily earnings.

The study aims to investigate the impact of knowledge sharing (KS) on employees’ innovative work behavior. To conduct this research, 90 respondents from 4 private universities of the Sylhet region of Bangladesh were surveyed conveniently through a structured questionnaire; then the responses were analyzed by conducting correlation and regression analysis using SPSS software to test the hypotheses. Correlation analysis reveals that the two dimensions of knowledge sharing i.e., knowledge donation, and knowledge collection has a significant and positive relationship with the innovative work behavior of faculty members, besides regression analysis shows that the two dimensions of knowledge sharing depicted in the model explain about 34 percent of innovative work behavior among the academics of private universities. It has also been found that knowledge collection (KC) has comparatively more influence on employee’s innovative work behavior (IWB) than knowledge donation (KD). Therefore, findings of this study have significant implications to the university authority to ensure sustainable competitive advantage over rivals through academics’ innovative work behavior by cultivating a knowledge sharing culture among their institutions.

Smart manufacturing has become a vital technique for increasing productivity and efficiency. Firms are following a smart manufacturing implementation system to compete in the market. Therefore, it is mandatory to find the crucial factors that enable the implementation of intelligent manufacturing in enterprises. This study proposes the framework for a new model factory based on the three-dimensional model that extends the product lifecycle layer. It also analyzes the significant attributes and interdependence relationships of causes and effects through the fuzzy DEMATEL approach for the selected small and medium enterprises discussed as a case study. The results show that the factors in Region 1 are significant attributes that need to be focused on for the development and establishment of small and medium enterprises under consideration. These attributes include design documentation (A11), intelligently management of small and medium enterprises (A3), visualization and monitoring of logistics and production (A6), flow of information, energy, and materials (A12), management platform and data acquisition for equipment (A7), and visualization of quality and process (A5). The sensitivity analysis is also performed to check the results’ validity, reliability, and robustness. This study aids any manufacturing firm in analyzing the critical attributes that contribute to implementing smart manufacturing.

Purpose This study aims to explore the challenges in implementing and sustaining lean in garment supplier factories and the buyer–supplier role in mitigating lean barriers in a typical situation and pandemic. Design/methodology/approach Following a qualitative research approach and multiple embedded case study method, data were collected through in-depth interviews with senior managers of one lead buyer and their four key garment supplier factories in Bangladesh. Within and cross-case analysis, techniques were applied to understand the context-oriented lean challenges and buyer–supplier role in mitigating the challenges. Findings The study findings demonstrate that garment suppliers are less prepared and unsystematic in lean implementation having limited capabilities and less preparation. Moreover, they have limited support from buyers, less commitment from top management and employee resistance to implementing lean. Lean challenges become more intense because of the COVID-19 pandemic. However, buyer–supplier responsible, cooperative and collaborative behaviour can mitigate lean challenges. Research limitations/implications Whereas many stakeholders may be responsible for lean challenges, this study explores dyadic role between buyer and supplier only based on a single lead buyer and their four suppliers. Hence future studies could consider more buyers and suppliers for a holistic understanding. Practical implications This study could help buyers and suppliers understand the underlying causes of lean implementation challenges in garment supplier factories and their role in sustaining lean reducing the challenges, particularly in a pandemic. Originality/value To the best of the authors’ knowledge, for the first time, this study depicts how buyer and supplier can play their due roles to mitigate lean challenges in garment supplier factories in a pandemic situation.

Commercial banking sector plays significant role in achieving economic development. Service quality in banking sector is vital issues for developing country like Bangladesh. The present study explores the relationship between customer satisfaction and service quality of the commercial banks in Cumilla district. The total number of sample was 400. The data was collected by face to face interview using structured questionnaire method. In questionnaire, the close ended and open ended questions were used to collect data. The principle point of the investigation is to evaluate the service quality of commercial banks in Cumilla and its effect on customer satisfaction. The SERVQUAL model considers five major components like responsiveness, reliability, assurance, empathy and tangibility. Five hypotheses have been used by considering five major factor of SERVQUAL model. The coefficients of SERVQUAL factors estimated by SEM approach, the factors like responsiveness, reliability, assurance, empathy and tangibility takes the coefficients value 0.67, 0.62, 0.60, 0.84 and 0.58 respectively. The results indicate that other independent variable remains constants, 1-unit change in responsiveness will build consumer loyalty 0.67 units; similarly, 1-unit change in reliability will build consumer loyalty by 0.62 units; 1-unit change in assurance will increase consumer loyalty by 0.60 units. Where, the results of empathy and tangibility also show positive coefficients are 0.84 and 0.58 respectively to explain the customer satisfaction. The study concluded that the considered five factors plays effective role to increase the service quality. The study findings might contribute to understand the customer’s pulse and take necessary modification by the management, board of governance and policy makers.

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.

Understanding the elements that influence buyers' purchase intentions is critical for real estate companies. The goal of this study is to develop a model for investigating behavioural intentions to purchase apartments in Bangladesh. To obtain the preliminary elements, the Theory of Planned Behaviour (TPB) was used as the underpinning theoretical framework. Other elements relevant to the study context were identified by an extensive literature review, which was subsequently evaluated by industry experts. A systematic questionnaire was used to collect two hundred and thirty-six samples. To find the relevant factors, an exploratory factor analysis (EFA) was used. In addition to the criteria mentioned by the TPB, the results reveal three additional aspects: perceived physical quality, access to money, and favourable government policy. The study contributes to the literature by presenting an extended TPB model suitable for studying behavioural intention to buy apartments in an emerging country.

The sustainable development of a country largely depends on the effective utilization of its productive human resources. Technical and vocational education and training (TVET) plays a pivotal role in human resource development and thereby moves up the economic acceleration, poverty alleviation, youth and women’s empowerment, and social inclusion by creating skilled manpower, enhancing industrial productivity, and improving the quality of life. Bangladesh is currently enjoying a demographic dividend that has produced a huge working-age population which implies that if this manpower could be equipped with employable skills sustainable development of Bangladesh could be ensured very easily and earlier than expected through rapid industrialization, skilled manpower exports, attracting FDI inflows, spurring entrepreneurial initiatives and lessening the dependency of foreign workers in our industrial units that drain down a huge amount of foreign currency. Thus, human resource development has become an emergency issue for Bangladesh to achieve sustainable development goals (SDGs) and other targets like vision 2021 and 2041, thereby ensuring a solid and sustainable national development of Bangladesh. Given this background and in consideration of the increasingly competitive nature of global markets, this paper aims to focus on the role of TVET as an effective tool for human resource development and contribute to driving the sustainable national development of Bangladesh. In preparing the paper, secondary data has been used by reviewing relevant literature. It has been found that TVET plays a significant role in producing skilled human resources that can ultimately drive a nation to sustainable development. The findings of the study will have an immense impact on policymakers and government authorities and agencies as they ponder how to effectively use TVET interventions to equip manpower with the requisite employable skills. In the end, the paper, therefore, proposes some suggestions based on the findings of the study.

The contribution of this study is to apply a hybrid method to identify critical green supply chain practices (GSCP) based on importance and performance level under linguistic preferences. The leather industry in Bangladesh is facing acute pressure to minimize environmental pollution. Proper assessment of GSCP ensure effective implementation and thereby helping the industry face environmental challenges. However, there is lack of methods available for the assessment of GSCP concerning their importance and performance attributes under linguistic preferences. This study uses fuzzy set theory to handle fuzziness of human perceptions since the GSCP attributes usually expressed in linguistic preferences. Then, fuzzy importance and performance analysis (FIPA) approach was applied to identify GSCP importance and performance levels. Moreover, FIPA matrix was plotted to determine the critical GSCP as enablers of environmental performance enhancement. Additionally, a comprehensive measurement structure is also absent that requires the inclusion of supply chain partners as aspects. The objective is to assess GSCP based on importance and performance level. The study reveals that supplier and manufacturer viewpoints are the most critical aspects. Furthermore, designing for recycling water and minimizing waste during manufacturing, participation in an ISO 14001 environmental certification system, selection of suitable suppliers based on environmental criteria are the critical GSCP attributes. The managerial implications also are presented. The study presents certain limitations and thus proposes future studies.

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.

Recent turmoil in capital market after an era has reached its devastating pinnacle. Unpredictable market index and its dubious nature have demotivated thousands of small investors. Consequently, violent protest of the investors against the capitalist elites and the delinquency of market authority has been focused seemingly as criminal activities, once whoever was considered as accelerator of economic development. The current scenario resembles that of 1996, and the futile efforts of the market authority alongside with the government proved the failure of the economic system that promotes this bubble market. Once the bubble bust, the tricksters try to bring back the trust of the small investors in the name of adopting different regulations that again save the swindlers. Because of nosedive and abrupt upheaval in stock market, small investors are entrapped again and again; the fruits of the scam are favored to the elites. Different analysis was undergone finding the causes of this collapse and remedies were suggested but the charlatans could not treat the ailing market. Actually that’s the capitalism-on the threshold of its decline, on international financial recession context masquerade the real panorama behind the crisis. In this article the real causes of the turbulence in the stock market will be revealed and the solution to overcome this trick-trap will be suggested.

Over the past decade, there has been a significant change in the world trade regime, too. The WTO techniques agreements limit the use of certain trade measures as quantitative restrictions and subsidies. Such development has also implication for a country's strategy in supporting its domestic industry in including SMEs. WTO agreements cover not only the traditional goods sector but also new sectors like services and intellectual property rights. There is a tendency for considering these newly included sectors as constraints to trade prospects of a poor country like Bangladesh. There are certain other areas where improvements pro­vide genuine incentives to SMEs and contribute to their enhanced competitiveness. Improved infrastructure, better law and order situation, and efficient ports and transportation are likely to impact favorably upon the SMEs sector and such things may be no less important than mere policy supported incentives. However, these provisions have now become realities. Bangladesh should continue its efforts to make the world community appreciate the difficult economic situation of the LDCs and to help to attain var­ious trade preferences and conces­sions. Its long-run economic pros­perity critically depends on success or otherwise of its efforts to turn the challenges of globalization opportunities. This will create a strong and potential base for economic development, which will in turn accelerate the process of poverty reduction, and reduction of unemployment, create employment opportunities as well as accelerate the overall economic growth of the country.