Contemporary performance measurement systems in commercial banks of Bangladesh

Md. Habib-Uz-Zaman Khan

Research output: Contribution to journalMeeting abstract

Abstract

Purpose: The purpose of this study is to investigate the relationships between contextual and institutional factors and levels of performance measurement practices. Originality: The study is first to explore performance measurement practices in the context of Bangladesh. Key literature/Theoretical perspective: The study is informed in the new institutional sociology theory (NIS), and Weberian framework. Design/methodology/approach: Using the mixed method of research, the study includes all 34 banking companies (representing over 80 % financial sector) from Bangladesh. A questionnaire based survey will be conducted to attain research questions. Post questionnaire interviews will then be conducted to reveal further insights and to corroborate survey findings. Findings: Not applicable Research limitations/implications: Findings of the study will be limited to a single sector (i.e., the banking sector) in a single country (i.e., Bangladesh). Further studies may be required to consider other services and manufacturing sectors sector in Bangladesh. Further studies of other less-developed countries (LDC) may also be needed. Research implications: Theoretically, this study extends knowledge of performance measurement practices in an area of limited research (i.e., banks, in LDC). The study will also explore the relevance of western management accounting techniques in an emerging economy setting (i.e., Bangladesh). The outcomes can be useful to the managers of banking corporations, when adopting performance practices.
Original languageEnglish
Pages (from-to)45-46
Number of pages2
JournalExpo 2010 Higher Degree Research : book of abstracts
Publication statusPublished - 2010
EventHigher Degree Research Expo (6th : 2010) - Sydney
Duration: 19 Nov 201019 Nov 2010

Keywords

  • performance measures
  • Bangladesh
  • Weberian framework
  • mixed method
  • banks

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