RESUMO
The study examines the effect of rural women's participation in social media entrepreneurship on sustainable development in Bangladesh. The study collects 376 responses from the entrepreneurs of online clothing shops employing the simple random sampling technique. The data analysis was conducted using the PLS-SEM technique using Smart PLS 3.3v software. Developing the quantitative research design, the authors test the conceptual model by employing the deductive approach. The study finds a positive effect of women's participation in social media entrepreneurship on sustainable development within online clothing shops in Bangladesh. Bangladesh is capable of creating employment opportunities for rural women through ICT project offerings. Consistently this study also proves social media entrepreneurship increases women's contribution to their family income. Furthermore, this study finds that rural women's family income contribution positively affects sustainable development in Bangladesh. The study can help to achieve SDG 5: Gender Equality and Vision 2041 of Bangladesh at the earliest. Thus, the government, policymakers, and academics can use the study findings as a policy dialogue.
RESUMO
This study identifies the key factors accelerating the eco-innovation initiatives of manufacturing Small & Medium Enterprises (SMEs) in Bangladesh. The study further attempted to measure the impact of eco-innovation on a firm's economic, environmental, and societal performance, broadly called sustainability. Following the convenience sampling technique, data was collected from 876 respondents through a structured questionnaire considering the 7-point Likert scale. The Structural Equation Model (PLS-SEM) has been employed using Smart PLS v3.3 software to simultaneously show the constructs' relationships. Moreover, the study incorporated several tests to check the reliability and validity of the data. Furthermore, the degree to which data collected for this study fits well with the model has been tested by calculating model fit indices- NFI and SRMR. The findings reveal that all other factors Technological Capabilities (TC), Environmental Regulations (ER), Green products (GP), Competitive Pressure (CP), and Energy Price (EP) has a significant positive association with the firm's Eco-innovation initiatives except FR. Moreover, Eco-innovation (EI) greatly enhances the two domains of Sustainability- Environmental Performance (EnP) and Societal Performance (SoP) in manufacturing SMEs in Bangladesh. However, the relationship between EI and EcP was found to be insignificant. Apart from Economic Performance (EcP) andEnvironmental Performance(EnP), Societal Performance (SoP) as a sustainability domain remains unattended in the prior study, which has been incorporated in this research. Thus, the findings of this study will provide some unique implications for business managers and policymakers.
RESUMO
This study examines the antecedents and effects of creative accounting practices (CAP) on organizational outcomes in Bangladesh. Thus, this research recognizes the antecedents of creative accounting, such as sustainable financial data (SFD), political connections (PC), corporate ethical values (CEV), future company orientations (FCO), and corporate governance practices (CGP). And also examine how the quality of financial reporting (QFR) and decision-making effectiveness (DME) are influenced by CAP. This study incorporates these fundamental antecedents of creative accounting practices on organizational outcomes by collecting survey data (n = 354) from publicly traded companies in the Dhaka Stock Exchange (DSE), Bangladesh. The study model has been tested through the "Partial Least Square- Structural Equation Modelling" (PLS-SEM) technique using Smart PLS v3.3 software. In addition, we pass various model fit measures, i.e., reliability, validity, factor analysis, and goodness of fit. This study finds that SFD does not work as an antecedent of creative accounting practices. But, the outcomes of the PLS-SEM confirm that PC, CEV, CFO and CGP work as an antecedent of CAP. Furthermore, the results of PLS-SEM also confirm that CAP influence the QFR in the positive direction and CAP influence the DME in the negative direction. Finally, QFR has a positive and significant impact on DME. Any study that has tested the impact of CAP on QFR & DME is yet to be found in the literature. However, policymakers, accounting bodies, regulators, and investors can consider these findings to formulate policy and investment decisions. Mainly, organizations can focus on PC, CEV, CFO and CGP to reduce CAP. But organizations need QFR and DME, which are critical components of organizational outcomes.
