International Journal of Emerging Trends in Social Sciences

Forensic accounting as a panacea to financial crime in Bangladesh: An empirical investigation

Fahimul Kader Siddique — 2024-09-25

Forensic accounting has become significant in recent years due to the colossal scale of financial fraud and other financial crimes. It is gaining attention not only from corporate sectors but also from economists, policymakers, financial analysts and many others as embezzlement surges in many sectors. The study looks at different factors of forensic accounting as an effective tool for reducing fraud in Bangladesh. A well-designed questionnaire was used to gather primary data. Following the purposive sampling method, 150 responses were collected. Data were analyzed with the use of tables, and statistical regression tools like Chi-square, correlation, and regression. Besides, model diagnostics revealed that all the regressions are free from autocorrelation, and errors are normally distributed. The study reveals that forensic accounting significantly reduces fraud in firms by strengthening internal controls, increasing financial transparency, and enhancing the trustworthiness of financial reporting. These findings are executed under simple regression analysis as the beta ranges between 0.251 and 0.339 under a 1% significance level. Thus, the study concludes that strong internal control systems, reliable financial reporting, and financial transparency can help to reduce financial crime. Therefore, it is suggested that the government of Bangladesh and regulatory bodies should foster the development of forensic accounting through education, training, awareness programmes, and investigations of alleged financial crime cases. This could result in a more robust forensic accounting framework, ultimately reducing financial crime.

Innovating STEM education: Teacher reflections on challenges, strategies, and development

Damyana Grancharova — 2024-10-02

This study investigates the crucial role of teachers' perspectives in enhancing STEM education, specifically focusing on evaluating existing programs, identifying challenges, and proposing actionable improvements. A comprehensive survey was administered to gather detailed insights from teachers regarding the effectiveness of STEM educational materials and methodologies. The survey results reveal key areas requiring enhancement to better support student learning, particularly in the integration of science, technology, engineering, and mathematics within the curriculum. The findings indicate that incorporating teachers' feedback can lead to substantial improvements in teaching practices, professional development opportunities, and overall student outcomes. The study emphasizes the significance of inclusive education, the importance of hands-on and experiential learning, and the critical role of technology integration in modern STEM curricula. Additionally, it highlights the necessity for targeted professional development programs that are closely aligned with the specific needs and challenges identified by teachers. By applying the firsthand experiences and practical recommendations of teachers, this research aims to inform and influence curriculum development processes, ultimately fostering a more effective and equitable STEM education system. The practical implications of the study suggest that schools and educational institutions can overcome current barriers by adopting these recommendations, thereby improving the STEM learning experience and more effectively preparing students to face future challenges and seize opportunities in the rapidly evolving fields of science and technology.

Public confidence towards judiciary court: An empirical study in Bangladesh

Md Sha Jalal — 2024-11-01

The judiciary is the most significant component of the criminal justice system, which ensures the legal rights of citizens and is strongly linked to public confidence. The judiciary system of Bangladesh is ineffective and inadequate in safeguarding citizens' rights, highlighting the need for the building of trust between citizens and the judiciary system. The main objective of this study was to explore the nature of public trust in the judiciary system in Bangladesh. Moreover, it also identified the entire public perception of the judicial system, which influences public trust in the judiciary. The study was quantitative in nature which followed the survey method, and the data was collected from 52 respondents. This study found that around 63.5% of the participants expressed a negative perception regarding the court's integrity and meticulousness in dealing with people. At the same time, specifically 38.5% who agreed and 48.1% who strongly agreed, believe that corruption has a substantial impact on the level of public confidence in the judiciary court system. Additionally, 51.9% of the respondents believed that unfriendly behavior has an impact on the level of public confidence in the judiciary court system. Most importantly, the majority of respondents (76.9%) assess the courts' performance in ensuring responsibility as either low (53.8%) or average (23.1%). Finally, this study suggests that the government and concerned authorities should take proactive measures to enhance public confidence in the justice system.