DSpace Collection: A collection of research papers prepared by students enrolled in the Business Research courses offered across the Faculty of Business Administration. The collection showcases students’ research work and scholarly contributions developed as part of their academic coursework.

Challenges and Barriers to AI Adoption in Accounting in Bangladesh

2026-09-23T07:39:32Z

Title: Challenges and Barriers to AI Adoption in Accounting in Bangladesh Authors: Hossain, Md. Istiak; Mitu, Tamanna Naznin; Midul, Sajidul Rahman; Mim, Rabia Akter Abstract: The use of artificial intelligence (AI) is increasingly gaining momentum in the accounting field, but there are challenges in its adoption by accounting professionals in emerging countries, like Bangladesh. This study empirically explores six barriers to the adoption of AI in accounting practice in Bangladesh: AI Skill Gap, Data Privacy and Security issues, High Implementation cost, System Integration issues, Resistance to change, and Lack of technical knowledge, and checks the relationship between these barriers and the effective use of AI in accounting practice. Structured five point likert scale type questionnaire was used to conduct the survey in which accounting and financial professionals have been targeted as the respondents from the accounting firms, audit firms and corporate finance/accounting department in the city of Dhaka, Bangladesh through quantitative, cross sectional survey. The 156 responses received were analyzed by descriptive statistics, cronbach's alpha reliability analysis and pearson correlation and multiple regression in SPSS & MS Excel. There were acceptable to excellent internal consistencies for each construct (α-values ranged from .899 to .940). The results showed that there were six constructs in the barriers model that positively and significantly affect the use of effective AI; with the implementation costs, resistance to change, and lack of technical knowledge being the strongest unique predictors (R² = .699; F(6, 149) = 57.54; p < .001). Exposure to and familiarity with AI is discussed below and the results suggest a correlation between feeling there are more barriers and feeling engaged with and value the use of AI. The scope and limitations of this study and future study is discussed and implications for accounting firms, teachers and policy makers in Bangladesh is discussed. In this regard, Artificial Intelligence can be seen as a game-changer technology that is shaping the future of the business. In the realm of business accounting, AI is being referred to as a game-changer and is transforming the future of accounting.

Role of Social Media Marketing Technologies in the Growth of Small Online Businesses in Bangladesh

2026-09-23T07:27:25Z

Title: Role of Social Media Marketing Technologies in the Growth of Small Online Businesses in Bangladesh Authors: Mondol, Emon; Lamha, Fahmida Taiaba; Asif, Jubayed Hossain; Ema, Roksana Akter Abstract: This study examines the role of social media marketing technologies in the growth of small online businesses in Bangladesh. The study focuses on Facebook Marketing, Instagram Marketing, TikTok Marketing, and WhatsApp Business, while also considering Customer Engagement and Brand Awareness as supporting constructs. A quantitative approach was used through a structured questionnaire containing five-point Likert-scale items. The final dataset contained 149 valid responses from owners, managers, and owner-managers of online businesses. Descriptive analysis indicates moderate average perceptions across the measured constructs, with Customer Engagement receiving the highest mean score (M = 3.11) and Business Growth the lowest (M = 2.89). Pearson correlation showed a small positive relationship between Instagram Marketing and Business Growth (r = .169, p = .039), while Customer Engagement showed a small negative relationship with Business Growth (r = -.167, p = .041). In the primary multiple regression model, Facebook Marketing, Instagram Marketing, TikTok Marketing, and WhatsApp Business jointly explained 5.9% of the variance in Business Growth (R² = .059; adjusted R² = .033), and the overall model was not statistically significant at the 5% level (F = 2.254, p = .066). Instagram Marketing was the only predictor reaching conventional statistical significance (B = .173, p = .016). Reliability analysis produced low Cronbach’s alpha values across the constructs, indicating that the measurement results should be interpreted cautiously. The study therefore provides an exploratory assessment of social media marketing and highlights the need for stronger measurement design and larger samples in future research.

The Impact of Free Credit Card Offers on University Students’ Financial Well-Being

2026-09-23T07:22:35Z

Title: The Impact of Free Credit Card Offers on University Students’ Financial Well-Being Authors: Hossain, Abias Sayem; Obony, Sumaiya Afrin; Tabassum, Tamanna; Emon, Rakibul Islam Abstract: This study looks at whether the attractiveness of free credit card offers and students’ financial literacy are related to their financial well-being. A quantitative, cross-sectional survey was conducted among university students in Bangladesh. Data were gathered through a Google Forms questionnaire containing 15 measurement statements rated on a five-point Likert scale. A total of 108 usable responses were processed in IBM SPSS Statistics. The analyses covered descriptive statistics, Cronbach’s alpha, Pearson correlation, multiple linear regression, and principal component analysis (PCA). Free credit card offer attractiveness showed a positive relationship with financial well-being (r = .696, p < .001). Financial literacy showed an even stronger relationship with financial well-being (r = .851, p < .001). In the regression model containing both predictors, financial literacy remained significant (β = .787, p < .001), whereas the unique contribution of offer attractiveness was not significant (β = .082, p = .319). Together, the predictors accounted for 72.7% of the variance in financial well-being. The results indicate that financial knowledge is more strongly associated with students’ reported financial well-being than offer attractiveness when the two predictors are considered at the same time.

Factors Influencing Online Purchase Intention in Bangladesh: The Role of Free Shipping, Price Discounts, and Shipping Costs

2026-09-23T07:15:33Z

Title: Factors Influencing Online Purchase Intention in Bangladesh: The Role of Free Shipping, Price Discounts, and Shipping Costs Authors: Orin, Irfat Nahar; Risha, Salma Fariha; Rahman, Maria; Nabila, Ishrat Zahan Abstract: Bangladesh e-commerce growth has led to the use of promotions, by online merchants. This e-commerce growth also brings chances for promotions. Among them shipping and price discounts are two of the most common types of promotion. I wonder which type of promotion is more appealing, to customers when shopping online . To find answers this paper Compare how free shipping and price discounts influence consumer perception of savings and purchasing behavior. This research looks at shoppers, in urban areas of Bangladesh especially in Dhaka. A quantitative method has been used for this research. In this method, data is collected through a structured questionnaire based on various scenarios of shopping and scaled at 5 points. The influences of independent variables (type of promotional offer and the cost of cart) and dependent variables (perceived savings and the rate of purchase abandonment) are studied. Besides that the effects of age, income and shopping frequency are also examined in this research. The study will help to determine which of the two types of promotions is more beneficial for online customers.