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Dr Ataur Belal (MBA FCCA FHEA)

Accounting Group

Ataur Belal

I started my career with KPMG Bangladesh in 1990 and worked there as a trainee accountant (1990-1993) and later as a part-time consultant (1994-1997). In January 1994 I joined in Chittagong University, Bangladesh as a full-time lecturer in accounting. Within one year in January, 1995 I was promoted to the post of Assistant Professor because of my excellent performance. After that I worked in Sheffield University Management School for over three years (1999-2002) as a part-time tutor. I left Sheffield in 2003 to take up my current full-time position at Aston Business School. My teaching interest includes social and environmental accounting, financial accounting and international accounting. I held visiting positions in the universities of Toulouse (France), Regensburg (Germany) and De los Andes (Colombia). During my time at Aston for over a decade I have served on various committees such as University Research Ethics Committee, Post Graduate Teaching and Leaning Committee and Staff- Student Consultative Committee. In addition, I have taken on a number of administrative and managerial roles including being Director of M.Sc. Accounting and Finance and Member of the Aston Business School Board. I am currently Director of the large M.Sc. Accounting and Finance Programme at Aston.

My principal research interest lies in the area of social and environmental accounting. My work in this area has led to a number of international large project collaborations funded by British Council. My work has attracted over 700 Google scholar citations. Currently I have editorial responsibilities in two journals and editorial board memberships in another two journals. I have presented my research in leading international conferences and workshops in various countries. My research papers have appeared in the leading international journals in the field such as Accounting, Auditing and Accountability Journal [ABS 3*], Journal of Business Ethics [ABS 3* and FT Ranked], Critical Perspectives on Accounting [ABS 3*], Accounting Forum [ABS 3*] and Advances in Accounting [ABS 2*].

Position: Senior Lecturer
Phone: +44(0)121 204 3031 
Email: a.r.belal@aston.ac.uk 
Room: ABS409 
CV

 

  • Ph D, University of Sheffield, 2004. Subject: Corporate Social Reporting
  • PCHE, University of Sheffield, 2002.
  • MBA, University of Wales, 1998.
  • M Com, University of Chittagong, Bangladesh, 1990.
  • B Com, University of Chittagong, Bangladesh, 1989.
  • Senior Lecturer, Aston Business School. (August 2011 - Present)
  • Visiting Lecturer, University od De Los Andes, Colombia. (2013)
  • Lecturer, Aston Business School. (January 2003 - July 2011)
  • Visiting Lecturer, University of Regensburg, Germany. (2008)
  • Visiting Lecturer, University of Toulouse, France. (2006)
  • Lecturer, Assistant Professor & Associate Professor, University of Chittagong, Bangladesh. (January 1994 - December 2002)
  • Assistant Professor, University of Chittagong, Bangladesh. (January 1995 - September 1997)

As a member of Accounting Group in the business school I'm currently teaching financial and sustainability accounting at the undergraduate level and postgraduate levels.

In addition, I'm supervising two doctoral students working on the research theme of NGO accountability and another two on sustainability reporting. I'm also engaged in supervising undergraduate [usually 3/4 students a year] and postgraduate students [usually 5/6 students a year].

My main teaching interest is in the area of SOCIAL & ENVIRONMENTAL ACCOUNTING, FINANCIAL ACCOUNTING and INTERNATIONAL ACCOUNTING.

I taught the following modules successfully at all levels of the undergraduate course in Sheffield University Management School (SUMS):

  • MGT 119 Introduction to Financial Accounting
  • MGT 102 Introduction to Management Accounting
  • MGT 211 Intermediate Management Accounting
  • MGT 301 Financial Accounting
  • MGT 302 Financial Reporting Theory (including social & environmental accounting)

At Aston I've successfully taught the following undergraduate and postgraduate modules:

  • BF 1101  Principles of Financial Accounting
  • BF 1162  Financial Accounting: an international perspective
  • BF 2211  Financial Accounting
  • BF 1169 International Accounting
  • BFM 221 Financial Statement Preparations
  • BFM 223 Sustainability Accounting and Accountability
  • BFM 236 Financial Accounting and Reporting

As part of Aston Business School's Internationalisation Programme in 2005 I delivered a course on International Accounting to a group of postgraduate students at the University of Toulouse, France. I also delivered the same course in 2008 at the University of Regensburg, Germany.  During the period of 1994-1997 I've also taught at the University of Chittagong, Bangladesh. I have worked as an external examiner for doctoral theses in the UK and abroad.

My current research focuses on corporate social responsibility [CSR] reporting from the context of developing countries. In particular, my interest is to find out why Bangladeshi managers started to disclose social and ethical information and also what are the attitudes of different Bangladeshi stakeholder groups towards this new phenomenon. My more recent interest includes case studies of CSR practices around the world, particularly UK, Brazil, Russia, India and China.

  • Belal, Ataur (with Stuart Cooper and Prasanta Dey), (£40,000) Climate Change Issues and environmental performance of Small and Medium-sized Enterprises in India and the UK. In collaboration with the Jadavpur University, India. Awarded by British Council. Date awarded 12/03/2012 [for 2 years, ongoing]. [Co-investigator] 
  • Belal, Ataur (with Stuart Cooper and Prasanta Dey), (£45,000) Corporate Reporting & Embeddedness of Environmental and Climate Change Issues in Bangladesh. In collaboration with the Dhaka University, Bangladesh. Awarded by British Council. Date awarded 12/03/2009 [for 3 years]. Completed in September, 2013. [Principal investigator]  
  • 2008 Aston Business School's Internal Fund [£1000] for the project on "Corporate Social Responsibility (CSR) reporting in a multinational subsidiary in Bangladesh: A Case Study". Completed in December, 2011. [Principal investigator] 
  • Belal, Ataur (with Reiner Grundmann and Prasanta Dey), (£15,000) Corporate Climate Change reporting and the media in BRICs. Awarded by Aston University, UK [Top ranked project in the sustainability related projects competition]. Date awarded August 2009 [for 1 year]. Completed in December, 2011. [Joint Principal investigator]  
  • 5th APIRA 2007 Research Fund based in New Zealand [NZ$3000] for my research work on CSR Reporting. 
  • 2007 British Academy's Conference Funding [£800] for the attendance of 5th APIRA Conference in New Zealand. 
  • Sheffield University Management School Grant (2000 – 2002) for undertaking doctoral work on corporate social reporting. One paper arising from the project has already been published in the refereed journals: Corporate Social Responsibility and Environmental Management, Critical Perspectives of Accounting, Journal of Business Ethics and Accounting, Auditing and Accountability Journal (see below). Several conference presentations were made from the materials arising from the project (see below). 
  • A project Funded by Chittagong University (Bangladesh) Research Cell (1995-1996) which investigated job satisfaction of professional accountants in Bangladesh.  The findings of the study were reported later in Chittagong University Studies in the form of an academic refereed paper.

PhD Supervision and Assessment Experience

  • Mr Mohi Uddin, A Case Study ofNGO Accountability in BRAC, Bangladesh, Submitted on 2 January, 2014. Now a full time lecturer in the Business School of Queens University of Belfast. [Main Supervisor] 
  • Mr Rezaul Kabir, A Case Study ofSustainability Reporting in Garments Manufacturing Company in Bangladesh, Expected Submission Date 30 September, 2014. Now a full time Assistant Professor at the Institute of Business Administration, Dhaka University. [Main Supervisor] 
  • Mr Teng Li, A Case Study ofSustainability Reporting in a Chines State Owned Oil Company, Expected Submission Date September, 2015. [Main Supervisor] 
  • Ms Miranti Dewi, A Case Study ofNGO Accountability in Indonesia, started in October, 2013. [Main Supervisor] 

I have worked as an external examiner for doctoral theses at the following universities: Queen Mary University of London, Nottingham Trent University, Macquarie University and Royal Melbourne Institute of Technology. In addition, I have worked as an internal examiner for a number of doctoral theses at Aston.

External appoitments

  • Currently I am working as an external examiner for M.Sc. Accounting and Financial Management programme in Middlesex University Business School, UK. [Since 2013] 
  • Chair of the Sub-committee on CSR in Emerging Economies of the Executive Council of Centre for Social and Environmental Accounting Research (CSEAR), University of St. Andrews, UK [2006-2012] 
  • Fellow, Association of Chartered Certified Accountants.
  • Fellow, Higher Education Academy.
  • Fellow, The Institute of Chartered Accountants of Bangladesh.
  • Fellow, The Institute of Cost and Management Accountants of Bangladesh.
  • Member, British Accounting Association.
  • Member, European Accounting Association. 
  • Editor, Associate Editor, Accounting Forum. (January 2014 - Present)
  • Editor, Advances in Environmental Accounting and Management. (January 2014 - Present)
  • Editor, Associate Editor, Accounting Forum. (July 2012 - Present)
  • Editorial Review Board Member, Issues in Social and Environmental Accounting.
  • Editorial Review Board Member, Journal of Financial Reporting and Accounting.

Articles in Refereed Academic Journals Since 2014

Sharmin, S., Khan, Niaz & Belal, A, 2014. Corporate Community Involvement in Bangladesh: An Empirical Study. Corporate Social Responsibility and Environmental Management. Forthcoming [ABS 1*] http://onlinelibrary.wiley.com/doi/10.1002/csr.1304/full

Belal, A., Abdelsalam, O., and Nizamee, S. 2014, Ethical Reporting in Islami Bank Bangladesh Limited (1983-2010), Journal of Business Ethics, Forthcoming. [ABS 3*]

Belal, A. Cooper, S. and Khan, N. Corporate environmental responsibility and accountability: What chance in vulnerable Bangladesh? Critical Perspectives on Accounting, Revise and Resubmit. [ABS 3*]

Belal, A. and Owen, D. The rise and fall of corporate social responsibility reporting in a multinational subsidiary in Bangladesh: a longitudinal case study. Accounting, Auditing & Accountability Journal, Revise and Resubmit. [ABS 3*]

Some Selected Earlier Articles in Refereed Academic Journals

Belal, AR, Cooper, SM, & Roberts, RW 2013, Vulnerable and exploitable: The need for organisational accountability and transparency in emerging and less developed economiesAccounting Forum, 37 (2): 81-91. [ABS 3*] http://dx.doi.org/10.1016/j.accfor.2013.04.001

Wagiciengo, M., & Belal, A. 2012. Intellectual Capital Disclosures by South African Companies: A Longitudinal Investigation. Advances in Accounting28(1): 111-118.  [ABS 2*] http://dx.doi.org/10.1016/j.adiac.2012.03.004  

Belal, A. R., & Cooper, S. 2011. The Absence of Corporate Social Responsibility Reporting in Bangladesh. Critical Perspectives on Accounting, 22 (8): 654-667. [ABS 3*] http://dx.doi.org/10.1016/j.cpa.2010.06.020

Belal, A., & Roberts, R. 2010. Stakeholders’ Perceptions of Corporate Social Reporting in Bangladesh. Journal of Business Ethics, 97(2): 311-324. [ABS 3*]  http://link.springer.com/article/10.1007/s10551-010-0511-4

Belal, A. R., & Owen, D. 2007. The Views of Corporate Managers on the Current State of, and Future Prospects for, Social Reporting in Bangladesh: An Engagement Based Study. Accounting, Auditing & Accountability Journal, 20(3): 472-494. [ABS 3*] DOI: http://dx.doi.org/10.1108/09513570710748599

Book

Belal, A. 2008. Corporate Social Responsibility (CSR) Reporting in Developing Countries: The Case of Bangladesh, 2008 Ashgate Publishers, UK. [Google Scholar citations over 50] http://www.ashgate.com/default.aspx?page=637&calcTitle=1&title_id=5805&edition_id=25260

Book Chapters

  • Belal, A. 2014. Social and Environmental Accountability in Developing Countries: An Overview. In D. Jamali, C. Karam and M. Blowfield (Ed.), CSR in Developing Countries - A Development-Oriented Approach, Greenleaf Publishing, Sheffield. [Invited chapter] 
  • Bahia, S., Belal, A. R., & Khan, N. A. 2009. Corporate Social Disclosure of Supply Chain Issues: A Focus on Selected Global Companies. In P. Maiti (Ed.), Corporate Social Responsibility: Critiques, Policies and Strategies, Vol. 2: 133-151. Jodhpur, India: Sharda Publishing House. 
  • Belal, A.R. & Lubinin, V. 2008. Corporate Social Disclosures (CSD) in Russia.  In S.O.Idowu, & W.L.Filho (Eds.), Global Practices of Corporate Social Responsibility. Berlin: Springer. http://www.springer.com/economics/social+policy/book/978-3-540-68812-9. 

Research Recognition and Impact

Journal Involvement

I’m also on the editorial board of the following journals:

  • Issues in Social and Environmental Accounting 
  • Journal of Financial Reporting and Accounting

Ad hoc Academic Reviewer for the following journals:

  • Accounting, Auditing and Accountability Journal 
  • Journal of Management Studies 
  • Journal of Business Ethics 
  • Critical Perspectives on Accounting 
  • The British Accounting Review 
  • Accounting Forum 
  • Accounting Education: An International Journal 
  • Research in Accounting in Emerging Economies 
  • Journal of Applied Accounting Research 
  • Journal of Islamic Accounting and Business 
  • Corporate Social Responsibility and Environmental Management.

Employable Graduates; Exploitable Research