Volume 18, Article 5

An Evaluation of Studies on Professional Matters: Present Status and Future Initiatives

Md. Saiful Alam*
Amirus Salat**

Abstract: Accounting profession has apparently a clear role in the smooth operation of micro to macro sectors of an economy and the professional accountants as such have a recognizable position. However, evidences depicting various accounting professional matters are not pervasive in the Bangladeshi literature, particularly in professional research publications. This study tries to contribute in this regard by looking at the present status of studies on professional matters and identifying some further initiatives to be undertaken. A five year literature survey on ‘The Bangladesh Accountant’ reveals that only about 14% of the total published articles address various professional matters which must not be expected as the only voice of professional accountants of Bangladesh. Further efforts need to be taken by ICAB in encouraging professionals to provide more accounts on untouched issues like audit quality, non-audit services, internal audit matters etc. Also, academics and researchers must be engaged for conducting original research which can address the issues and concerns of current practice.

Key words: Accounting Profession, Audit, Accountant, Quality.

* Assistant Professor, Department of Accounting & Information Systems, University of Dhaka and Graduate Research Student, University of Glasgow, UK.
** Associate Professor, Department of Accounting & Information Systems, University of Dhaka.