Volume: 01, No: 2, July 2008

BOOK REVIEW: Sen, Dilip Kumar. Anatomy of Human Resource Measurement and Accounting (Dhaka: The University Grants Commission of Bangladesh), June 2008, pp.XXVI+443, Hardcover TK.365.00, US $10.00

Tue, 01 Jul 2008 00:00:00 GMT

BOOK REVIEW: Sen, Dilip Kumar. Anatomy of Human Resource Measurement and Accounting (Dhaka: The University Grants Commission of Bangladesh), June 2008, pp.XXVI+443, Hardcover TK.365.00, US $10.00 Jahangir, Nadim Numerous challenges for the decade of 1990s still facing the industrial and economic world, where the distinctive feature of an emerging economy is the increasing emphasis on "human capital"—the knowledge, skills and experience of people rather than on "physical capital" have provided the backdrop of this study on an interdisciplinary subject (covering Economics, Accounting, Human Resource Management etc.) titled /lnazomy of Human Resource Measurement and Accounting authored by Professor Dilip Kumar Sen. Presumably, Human Resource Accounting (HRA) is a para-economic as well as a para-accounting concept. Both Economists and Accounting scholars are directly concerned with the process of analysis of the data and the theoretical constructs based thereupon. Prof, Sen’s book is the ﬁrst published work on l-lRA in Bangladesh, and the University Grants Commission (UGC) of Bangladesh is the publisher of this pioneering work. There has been a long cherished desire of our universities for introducing Human Resource Accounting (HRA) as a course of study in the business education stream at post-graduate level while there is no book on HRM in the market of Bangladesh. lt deserves mention in this connection that the School of Business, Independent University, Bangladesh has already introduced Human Resource Accounting (HRM) as a course ofstudy in the stream ofl—human Resource Management (HRM) at both BBA and MBA levels. So, Prof. Sen’s monumental Work will hopefully ﬁll up the existing vacuum in this area in Bangladesh. This book adopts a systems approach in assessing the need and designing a meaningful and relevant model for HRM in the banking industry of Bangladesh. The speciﬁc objectives of the study are: (1) to conduct a comprehensive review of literature on various aspects of HRM; (2) to attempt an empirical investigation of the reactions of different experts [including Bank Executives, Personnel Executives of different banks in Bangladesh, Chartered Accountants, Cost and Management Accountants, University and University-College Teachers of Finance & Accounting and of Economics, Tax Authorities and Financial Analysts] to different HRA related issues in present day Bangladesh, aiming at studying the possible impact of HRA on personnel management decisions and also on the investment decisions of

Role of Information Technology in Socio-economic Development of Bangladesh: An Overview

Tue, 01 Jul 2008 00:00:00 GMT

Role of Information Technology in Socio-economic Development of Bangladesh: An Overview Islam, Mohammad Shaﬁqul; Abdullah-Al-Hossienie, Chowdhury Information Technology (IT) is a crucial source in socioeconomic development of a country. It is considered in Bangladesh as a thrust sector and its impact is very important in socio-economic development of the country. The business, health, and agriculture are ingredient sector in development and I T plays an important role to ensure socioeconomic development. Education is the ﬁmdarnental issue in development and it is based on information technology because it’s directly linked to each other. The other issues in socioeconomic development are also depends on proper utilization of information technology. The government of Bangladesh emphasized on this issue but due to some dij)‘i<:ultie.s like rich IT infrastructure, expertise, and regulatory policy it is not achieved. Considering any difficulties, government should be prioritized on information technology to achieve the goal socioeconomic development in Bangladesh.

Factors Affecting IT Project Implementation Success in the Manufacturing Industry in Malaysia

Tue, 01 Jul 2008 00:00:00 GMT

Factors Affecting IT Project Implementation Success in the Manufacturing Industry in Malaysia Islam, Md. Aminul; Vembaiyan, Senthilatiban Globally bi/lions of dollars are spent on information technology projects by both public and private sectors annually. Unfortunately, more than half of these projects fail to deliver the intended objectives. Thus, millions of dollars are wasted on failed projects. This research intends to investigate the factors that inﬂuence the success of Information Technology (1 T) project implementations in Malaysia. In this study, ﬁve factors that influence the success of the project such as project management, requirements and risk management, organizational culture, management support and communication were selected through literature review. The scope of the research was limited to three industries only namely manufacturing, I T service providers and banking. The primary research methodology deployed for this research was a questionnaire survey. Based on the regression analysis, management support, project management and communication were found to have significant positive inﬂuence on the success of IT projects. Meanwhile, organizational culture, requirements, and risk management did not have any significant relationship with the outcome of the IT projects’ success. The survey also revealed that quality procedures, project implementation approaches and system ownership by end-users could be the other potential barriers to a successful I T project implementation. The /Zndings of this research could help organizations embarking on IT projects to address the potential deficiency and pitfalls in their [T projects" in order to ensure the success of its implementation.

UGC Based Websites: Exploring the Business Models and their Sustainability

Tue, 01 Jul 2008 00:00:00 GMT

UGC Based Websites: Exploring the Business Models and their Sustainability Ahmed, Mohammad Naveed; Hemman, Kanya At present web content is not only ﬂowingfroni ﬁrm to its end users but also from users to the web. Users are empowered to generate the content. Y0uTube, Wikipedia, Flickr, C)=w0rld. OhmyNews etc. are gaining millions of users within their own UGC space. There are notable commonalities among those top Internet properties. However, apart the commonalities, what more important to look at is their specific resources and capabilities“, how they craft the key activities to support their unique value proposition to the users and what is their revenue model. This paper will look into mme of these UGC based web entities to ﬁnd 02:1 their revenue model and the similrities of them.