http://reposit.library.du.ac.bd:8080/xmlui/xmlui/handle/123456789/7 Mon, 03 Aug 2026 13:43:50 GMT 2026-08-03T13:43:50Z http://reposit.library.du.ac.bd:8080/xmlui/xmlui/handle/123456789/4847 The Dynamics of Digital Transformation in Employees’ Performance Management Systems in Bangladesh Hossain, Tanjela The rapid growth of digital technologies has led to significant changes in performance management systems. This doctoral thesis explores the nexus of digital transformation of performance management systems (PMS) in the Bangladeshi telecom workforce. The telecommunications industry is a significant contributor to economic growth and innovation in Bangladesh, and this study aims to examine the dynamics of digital transformation of employees’ performance management systems in the telecommunications sector in Bangladesh. Therefore, this study aims to understand the trends of Digital Performance Management Systems (hereafter DPMS) implementations, and their impact on organizational capabilities, employee perceptions, competitive advantages, sustainability, and data privacy & Security challenges. The telecommunication sector has been selected for this study since it is one of Bangladesh’s most technologically dynamic and rapidly changing industries. This study uses a theoretical framework that combines Maximilian`s Theory of Digital Transformation and the Technology Acceptance Model (TAM). This study addresses theoretical gaps through empirical evidence on the effect of DPMS on performance evaluation and management processes. Through a comprehensive mixed-methods approach, the study entailed pilot testing, Focus Group Discussions (FGDs), Key Informant Interviews (KIIs), and a guided survey of 176 employees from top telecom firms. Quantitative data were examined through SPSS for ascertaining reliability and regression analysis, along with Smart PLS for Structural Equation Modeling (SEM). The analysis validated six hypotheses, revealing strong connections between digital Performance Management System (PMS) adoption and important factors such as employee perceptions, organizational capabilities, sustainability, competitive advantage, employee privacy, and security concerns. The findings indicate that Digital Performance Management Systems (DPMS), if strategically adopted, drastically improve employee engagement, data accuracy, timely decision-making, and organizational sustainability in the long term. Privacy and security concerns, however, must be addressed meticulously to establish trust and effectiveness. Furthermore, this research highlights the need for customizing digital PMS tools based on the specific requirements of employees and the strategic agenda of the organization. The study makes a significant contribution to literature by reporting empirical findings from a ii developing country setting where these changes are in emerging stages. Secondly, the study offers practical recommendations for human resource practitioners and policy makers in the areas of performance appraisal strategy improvement, system uptake improvement, and fostering digital resilience. Lastly, this thesis contends that digital transformation is more than a technological change; it is a strategic enabler of organizational excellence and nurtures employee-centric performance cultures. This thesis is submitted for the degree of Doctor of Philosophy Mon, 03 Aug 2026 00:00:00 GMT http://reposit.library.du.ac.bd:8080/xmlui/xmlui/handle/123456789/4847 2026-08-03T00:00:00Z http://reposit.library.du.ac.bd:8080/xmlui/xmlui/handle/123456789/4846 Conformity of Accounting Practices with International Standards in the Local Government of Bangladesh Saha, Shuvabrata Purpose: The shift from cash to accrual accounting and the establishment of globally recognized International Public Sector Accounting Standards (IPSAS) represent a significant development in public sector accounting (PSA) practices. These reforms are largely inspired by the New Public Management (NPM) paradigm, which demands enhanced efficiency, transparency, and accountability in public financial management, similar to the private sector. However, the uniqueness and complexity of the public sector have made the reform process challenging. In this context, the present study focuses on the local governments (LGs) of Bangladesh, one of the most significant entities in the public sector with distinctive features. The study primarily aimed to explore and examine the current accounting practices of LG in relation to international standards. Furthermore, the research also intended to explore the factors influencing the IPSAS-based accrual reform and evaluate the perceived benefits associated with these reforms in the LG of Bangladesh. DiMaggio and Powell’s (1983) Neo-institutional Sociology (NIS), as well as an integrated theoretical framework of contingency theory by Lueder (1992) and its further development in Lueder’s FMR model (2002), along with NPM philosophies, were deployed as the theoretical underpinning of the study. Methodology and Data: The study collected data from various complementary sources to yield robust and comprehensive findings, following an explanatory sequential mixed-method research design. This study has assembled secondary data from the documentary evidence of the respective LG offices, relevant acts, and other organizations associated with the LGs. Additionally, the study has reviewed relevant literature. In the quantitative phase, cross-sectional data were collected from 153 accounting personnel of local governments using a five-point Likert scale questionnaire, employing a multi-stage random sampling technique. In addition, to explain the quantitative outcomes, 31 semi-structured interviews and 10 Key Informants interviews have been conducted. The questionnaire data were analyzed by applying SEM via SmartPLS software, and interviews were analyzed employing thematic narrative analysis. Findings: The study reveals that the existing manual cash basis accounting practices of LGs deviate from international norms and fail to provide detailed and timely information to the users. The study revealed that both institutional and contextual aspects significantly influence local government accrual transformation. This study suggested that ensuring | viii sufficient ICT infrastructure, updated legal frameworks, improved training facilities, appointment of skilled accounting personnel, engaging professionals and their strong support, and a sincere leadership commitment to reform are the significant factors for the successful implementation of accrual reform in the LGs. Therefore, the study concluded that without creating a favorable implementation environment, sheer pressure from resource providers or imitative tendency would not yield the intended reform in the LG. Research Implications: The study outcomes will benefit the researchers, policymakers, relevant authorities, and other stakeholders in advancing local government accounting reform. Moreover, the research outcomes may significantly contribute to the implementation of the accounting reform initiatives of the Financial Reporting Council (FRC), Bangladesh. Finally, the study has a great potential to contribute to the PSA literature and the ongoing arguments on accrual reform in the public sector. Originality: In the global context, there is limited research that explores the factors influencing accrual reform in local government, employing an explanatory sequential mixed-method research design together with structural equation model techniques. The study is the first of its Kind in Bangladesh. This thesis is submitted for the degree of Doctor of Philosophy. Mon, 03 Aug 2026 00:00:00 GMT http://reposit.library.du.ac.bd:8080/xmlui/xmlui/handle/123456789/4846 2026-08-03T00:00:00Z http://reposit.library.du.ac.bd:8080/xmlui/xmlui/handle/123456789/4845 Green Financing by Banks in Bangladesh Bahadur, Subrota Kumar Environmental pollution is a severe challenge to human existence and comfortable living now a-days. It is a great concern globally from the last few decades. The western and some other developed countries had adopted green financing and green efforts as remedial measures to environmental degradation from a number of years before. The developing and least developed countries (LDCs) are yet to start the race with full impetus. Bangladesh stepped into the race by adopting green financing in the year 2011. The government of Bangladesh provided patronage to the initiative by reducing the interest rate of bank loan in a package titled ‘Green Financing’. The campaign has passed more than a decade from 2011 to till now. As implementation agent, the commercial banks of the country expanded loan facilities for green projects under the supervision of the central bank of the country. Bangladesh Bank has adopted initiatives to impose the Green Banking for saving the people of the country. The Bangladesh Bank (BB), central bank of Bangladesh, has taken special programs to promote “green banking”, and issued policy guidelines and formulated 5-year strategic plan for 2010-2014 period to launch green banking in the country. Green Banking is an active agenda under this plan. Bangladesh Bank (BB) has emphasized that all commercial banks (Public and Private) should finance in the environmental projects and all should be disclosed in their annual reports. Green Banking has changed the way banks were rendering their services. Commercial banks of the country have been successful in financing a number of green projects from effluent treatment plant (ETP) to green industry. The performance of the green financing efforts is appreciable, but not satisfactory. As the mission in green financing is environmental protection and long-term human welfare, it is ~ ~ ix against banks’ higher profitability and against borrowers’ urgent necessity. So, the real picture of green finance taking and project implementations is below expectation. The effect of green financing on some variables had been tried to find out. A correlation between green finance and net profit after tax was found out. There is low positive correlation (r = + 0.146) between green finance and net profit after tax. There exists low positive correlation between green finance and log of deposits (r = + 0.211). Multiple regression model shows there is significant impact of independent variables (green finance) on the dependent variables (RoA, Lod, CL, etc.). The Durbin-Watson statistic is 2.14 which show that there is positive autocorrelation between the variables. Green Finance is contributing positive impacts on economic and environmental aspects, ecosystems, social dimensions of Bangladesh. Under Sustainable Development Goals (SDGs), United Nations is emphasizing Environmental, Social and Governance Reporting (ESG Reporting). By the end of 2030, Bangladesh would achieve sustainable performance in the field of economic, social and environmental areas by green financing. The study also focusses on the sustainable financial system. For ensuring sustainable financial system, we should focus on policy based financial institutions, fully digital banks, other digital financial institutions, green credit, green insurance, green bonds, green venture capital and green investments. Findings based on opinion survey, focus group discussion (FGD) and key informant interview (KII) were also attempted. Through factor analysis, the researcher has found that there are eight factors that are influencing green finance significantly. Those factors are environmental, social, governance; Green bonds, Green Credits and other sustainable financial products, mismatch of time horizon and its impact on long-term decision-making; Governance of sustainable investment and green financing; Green products and its impacts on ~ ~ x Environment; Credit ratings’ impact on Green Finance, Insurance companies’ roles in green finance; and Insurance companies’ role in enhancing green finance. There are other six factors which the researcher has studied, but factor analysis showed that these are less significant for enhancing green finance in Bangladesh. Those are – mobilizing the private financing in green projects; Bangladesh Bank motivations and incentives for green financial projects; green finance’s effect on the climate change and impacts, carbon emission, etc. Bangladesh Bank’s regulatory framework has been proved to be very effective. Green Finance is contributing a lot for achieving SDGs in Bangladesh. Lastly, the selected 10 Banks are enhancing their earnings and corporate image by extending green credits for green products. The incentives given by the government in green financing are reduction of interest rate and noble encouragement, which are not adequate to offset the loss or additional cost incurred by the banks or the borrowers. As a result, in spite of high optimism of environmental up-gradation by green financing, it is yet to achieve certain level even after a decade of launching green initiative. To achieve the target of green environment with possible up–gradation, government should provide more incentives, such as, interest free green financing, tax incentives, cash incentives, etc. for the banks and also cash or profit incentives for the borrowers for taking green projects, like, effluent treatment plant, solar panel for solar or renewable energy and other measures. Above all, the present trend of green financing should be continued for sustainable and environment-friendly development. This thesis is submitted for the degree of Doctor of Philosophy Mon, 03 Aug 2026 00:00:00 GMT http://reposit.library.du.ac.bd:8080/xmlui/xmlui/handle/123456789/4845 2026-08-03T00:00:00Z http://reposit.library.du.ac.bd:8080/xmlui/xmlui/handle/123456789/4831 Women as Social Entrepreneurs in Bangladesh: An Exploratory Study Tabassum, Tahsina By considering the rising notion of social entrepreneurship, the study intends to contribute to this novel phenomenon by exploring the lived experiences of women social entrepreneurs in Bangladesh. This study aims to sketch an experiential understanding of women social entrepreneurs' thoughts of devotion to addressing social entrepreneurship, which is embedded with social, economic, and environmental sustainability. The study adopted a phenomenological approach to advance methodological understanding, capturing in-depth interviews with nine diverse women social entrepreneurs. It tried to uncover the experiential structure that shapes their journeys to make them sustainable. The protocol analysis method has been adopted to engage with the noetic process that is designed to reveal noematic elements. These noematic elements include 'aggregate essences' along with essences. The first aggregate essence, named 'drives', including essences such as personal, entrepreneurial, and societal drives, reflects their pursuit of social entrepreneurship. The second aggregate essence highlighted as 'challenges' the women social entrepreneurs have encountered so far, which include essences such as gender discrimination, remote regions, workforce complexity, negative perception, inadequate preparation, and poor networking. Moreover, the third aggregate essence is termed 'opportunities', which clarifies how women social entrepreneurs capitalize on empowerment, financial stability, and positive transformation issues. Finally, the analysis uncovered the fourth aggregate essence - 'strategies' they deployed, such as building entrepreneurial capability, social values, proposing rewards, providing empowerment opportunities, promoting networking ability, and focusing on sustainable business models as essences that guide their paths to become sustainable social entrepreneurs. By considering the rising trend of social entrepreneurship, the study seeks to understand how women as social entrepreneurs shape the dynamics of this novel phenomenon. With an emphasis on the lived experiences of women social entrepreneurs, the study aims to contribute fresh insights to the existing body of knowledge on social entrepreneurship. The study aims to identify the driving forces in their respective social entrepreneurial fields that certainly foster the country’s sustainable development. In pertinence, this study highlights actionable strategies and illuminates practical mechanisms for negotiating with crucial challenges and ensuring future sustainability. Ultimately, the study serves as a guide for inspiring and supporting other women who aspire to become sustainable social entrepreneurs in the near future. xviii The study limited its scope by offering a nuanced, context-specific perspective on women social entrepreneurs. Future research projects could overcome this restriction and uncover a broader range of experiences by including both men and women covering developed and developing countries. However, this study urges the concerned authorities, including policymakers and governmental bodies, to provide appropriate attention, guidelines, and support (policy-related, technical, financial, and infrastructural) to encourage participatory contributions and mitigate challenges faced by women social entrepreneurs. This study put forth further investigations emphasizing innovative strategies and sustainable business models driven by social entrepreneurs. This thesis is submitted for the degree of Master of Philosophy. Tue, 21 Apr 2026 00:00:00 GMT http://reposit.library.du.ac.bd:8080/xmlui/xmlui/handle/123456789/4831 2026-04-21T00:00:00Z