Performance measurement matters in today’s complex business arena irrespective of the type, nature, and volume diversity in business. If the result of performance measurement goes wrong due to the faulty or inaccurate selection of tool(s), then the total process will prove wrong in due time....

In today’s complex business environment, both raising and application of fund becomes so costly. Thus, business needs to take a wise decision of investing funds in fixed facilities, which at one side consumes a lot of costly fund and on the other, set the value of the business. Net present...

The basic objective of higher education throughout the civilization was to be employable. Graduates are in competition to perform a good figure in the job market while they are there. Higher education and employment is intertwined though for few, it may be different. Higher Education...

In Bangladesh, the fundamental problem behind arresting the revenue deficit is the rising expenditure unmatched by corresponding means of finance. Of total revenue, the revenue from non-tax sources is nearly one-fifth and its share in GDP has shown a stable trend over the years. This paper...

The budget for the fiscal year 2009-10, for the National Parliament of Bangladesh, was proposed by the Finance Minister, Abul Mal Abdul Muhit, on June 11, 2009. The maiden budget of the newly elected government in Bangladesh is of the size Tk. 113,819 cr, the largest in history. It includes a...

Cost and management accounting practices (CMAP) are highly researched area in practical accounting with multi-dimensional considerations. Such considerations come from the intuition of the researchers affected by the internal and external factors generated from contingency framework. CMAP have...

Insurance industry has got some certain characteristics that are uncommon in other types of industries. Thus, the financial disclosure pattern is also different for insurance companies. Again, accounting standards, rules, laws and other prescriptions are very much divergent in this area....