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This study aimed to quantify the inequalities and identify the associated factors of the UN sustainable development goal (SDG) targets in relation to safe drinking water. The concentration of the gut bacterium Escherichia coli in drinking water at the point of use (POU) and other information were extracted from the latest wave of the nationally representative Bangladesh Multiple Indicator Cluster Survey (MICS 2019). Bivariate and multivariable multinomial logistic regression models were used to identify potential predictors of contamination, whereas, classification trees were used to determine specific combinations of background characteristics with significantly higher rates of contamination. A higher risk of contamination from drinking water was observed for households categorized as middle or low wealth who collected water from sources with higher concentrations of E. coli. Treatment of drinking water significantly reduced the risk of higher levels of contamination, whereas owning a pet was significantly associated with recontamination. Regional differences in the concentrations of E. coli present in drinking water were also observed. Interventions in relation to water sources should emphasize reducing the level of E. coli contamination. Our results may help in developing effective policies for reducing diarrheal diseases by reducing water contamination risks. [ABSTRACT FROM AUTHOR]

This paper complements prior studies on the public accounts committees (PACs) by considering the notions of 'agency' and 'structure' of institutional theory in tandem in understanding the changes in structures and activities of the PAC of a less-developed democratic country - Bangladesh. While prior studies examined 'external' institutional pressures on the development and operation of the PAC in various settings, the role of internal and external institutional agents in this context has not been their primary focus. Our empirical evidence from a qualitative field study indicates that over the past two decades, Bangladesh's PAC underwent significant changes to its internal governance structures and administrative processes. While these changes were indirectly driven by pressures from international donor agencies, PAC members and the national audit office played a key role as institutional agents in initiating and institutionalising the changes in PAC governance and operation. [ABSTRACT FROM AUTHOR]

This article reports on a study of the operation of management control systems in a large nationalized jute mill of Bangladesh. The study seeks to describe how 'control' operated in practice and to explain why the systems of control worked in these ways. Investigations revealed a number of significant factors. First, the organization operated in both competitive and regulated environments; it had little authority over its operational activities and, head office and the sponsoring ministry were prominent in organizational planning and control. Second, the accounting system in the mill was mainly a response to external legitimacy (e.g. stewardship and tax matters). Third, although budgeting was perceived as part of the formal structure of control, it was not a dominant mode of control in the organization; the budgeting system was created to comply with head office and state requirements. Fourthly, the mill managers used a variety of social/informal control and mechanisms to cope with the complexity and uncertainty around the mill's operations. This study reinforces the conclusions of other research claiming that the wider social, economic, political and institutional contexts govern the ways management control operates in an organization. [ABSTRACT FROM AUTHOR]