Dr. Md. Tapan Mahmud
Associate Professor
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Department of Business Administration in Accounting & Information Systems
Faculty of Business Studies (FBS)
mahmud.tapan@bup.edu.bd
BANGLADESH UNIVERSITY OF
PROFESSIONALS
Mirpur Cantonment, Dhaka-1216
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Overview
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Education
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Publication
Research Activites
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Awards
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Course Taught
Biography
Dr. Md Tapan Mahmud started his teaching career in 2010 at ASA University Bangladesh. Later, he joined BUP in 2011 – he is among the first pool of BUP’s faculty members. He was promoted to Assistant Professor in 2014. Dr. Tapan is proud to play the role of the founder chairman of the Department of Accounting & Information Systems (AIS) from October 2015 to April 2018. Within this timeline, he was instrumental in pioneering the academic and administrative infrastructure of the AIS department. Additionally, he played a crucial part in bridging an MOU between the Association of Chartered Certified Accountants (ACCA) and the AIS department in 2017, which was renewed again in2023. Dr. Tapan earned a Japanese Embassy-recommended Monbusho scholarship in2018, completed his PhD focused on sustainability accounting from Kyushu University and rejoined BUP in 2022; he was promoted to Associate Professor in2023. His research and teaching interests revolve around sustainability, accountability, governance, ethics, and accounting education. Dr. Tapan believes that accounting is misunderstood as a ‘number-crunching’ discipline and has huge potential to positively influence numerous social indicators. He is toiling diligently to transform ‘accounting-academia’ into ‘accountability-academia’, pursuing his belief. Currently, he wants to establish a qualitative-conceptual research lab focused on his research interests - Sustainability, Accountability, Governance. Additionally, he is closely working with various professional accounting bodies to lessen the academia-industry gap of the accounting education paradigm.
Last Updated: 06 Oct 2026
Education
B.B.A, University of Dhaka
M.B.A, University of Dhaka
Ph.D, Graduate School of Economics of Kyushu University, Japan
M.B.A, University of Dhaka
Ph.D, Graduate School of Economics of Kyushu University, Japan
Last Updated: 06 Oct 2026
Journal Publication
1. Recent Publications SL Author and Year Title Publishing details DOI/ Link 1 Mahmud, M.T., Adnan, A., and Akter, P. (2026) Examining Japanese Integrated Reports for Materiality: An Interpretive Content Analysis Approach Acta Universitatis Sapientiae, Economics and Business, 14 https://doi.org/10.47745/auseb-2026-0001 2 Kumkum, S., Mahmud, M.T, Adnan, A., and Hasan, M.K. (2026) Impact of artificial intelligence on decision-making quality in mobile financial services in Bangladesh: the mediating role of risk mitigation Journal of Decision Systems, 35(1) https://doi.org/10.1080/12460125.2026.2620371 3 Adnan, A., Mahmud, M.T., and Al Mamun, A. (2026) The impact of geopolitical crisis on defense and aerospace stock performance: evidence from the Russia–Ukraine war Accounting Research Journal, 39(1) https://doi.org/10.1108/ARJ-05-2025-0176 4 Bokhtiar, H.M., Mahmud, M.T., Uddin, G.S., Ali. A., Donghyun, P., John, B (2025) Does Digitalization Lead to Climate Awareness? A Cross-Country Panel Data Analysis ADB Economics Working Paper Series No. 821 http://dx.doi.org/10.2139/ssrn.5794363 5 Adnan, A., Khan, M.A.H., Mahmud, M.T., Kumkum, S., Al Mamun, A. (2025) Geopolitical Shocks and Asset Pricing: Global Cross-Sectional Evidence from Defense and Aerospace Firms amid the Russia-Ukraine War European Journal of Business Science and Technology, 11(2) https://doi.org/10.11118/ejobsat.2025.013 6 Akter, P., Nakamoto, R. and Mahmud, M.T. (2025) Evolution and Trends in Bangladesh’s Ready-Made Garment Industry Research: A Comprehensive Bibliometric Analysis BUFT Journal of Business and Economics, 6(2) https://doi.org/10.58481/BJBE/2509 7 Rahman, N., Ghosh, R. and Mahmud, M.T. (2024) Unification of fintech platforms: reshaping the Bangladeshi financial frontier Journal of Science and Technology Policy Management https://doi.org/10.1108/JSTPM-01-2024-0022 8 Mahmud, M.T. (2022) Why are the Japanese Companies Publishing Integrated Reports? Perceiving through the Lens of Institutional Theory Contemporary CSR and Sustainable Development, Taylor & Francis, Oxfordshire https://doi.org/10.4324/9781003274575 9 Mahmud, M.T. (2022) History and Institutional Setting of Corporate Social Reporting (CSR): The Japanese Contex Journal of Innovation in Business Studies, 2(1) http://journal.bup.edu.bd/Journals/Article/Download/1065 10 Mahmud, M.T. (2020) Quest for a Single Theory to Explain Managerial Motivation for Sustainability Disclosures: Legitimacy Theory, Stakeholder Theory or Institutional Theory Bulletin of Japanese Association for International Accounting Studies, 1-2 https://jaias.org/content/files/pdf/academic_records/2019bulletin/12.pdf 11 Mahmud, M.T. (2019) Legitimacy Theory and its Relationship to CSR Disclosures: A Literature Review The Keizai Ronkyu, 163 https://doi.org/10.15017/2230676 12 Mahmud, M.T. (2018) Sustainability Report and Integrated Report: A Comprehensive Comparison AIUB Journal of Business and Economics https://ajbe.aiub.edu/index.php/ajbe/article/view/42/51
Last Updated: 06 Oct 2026
Conference Papers
1. · Mahmud,M.T. (2025), Professional Accounting in Public Interest, Presented at theannual seminar of the Department of Accounting and Information Systems,Bangladesh University of Professionals, Dhaka, Bangladesh (4thNovember). · Mahmud,M.T. (2025), Ethical Decision Making for the Business Professionals, Presentedat the 23rd Forum of the SME Enterprises Research Institute,Osaka Economics University, Osaka, Japan (26th September). · Mahmud,M.T. (2025), Impact Accounting: Fundamentals for ESG Reporting, Seminar(special lecture) at the Institute for Asian and Oceanian Studies (Q-AOS),Kyushu University, Fukuoka, Japan (29th September). · Akter,P., Mahmud, M.T. and Nakamoto, R. (2024), Managerial Perspectives on thePost-automation Human Factor Management and Its Alignment to the ComplianceProcess in the Bangladeshi RMG Industry, Presented at the 16th JOMSAConference, Ritsumeikan University, Osaka, Japan (12th October)· Mahmud,M.T. (2024), Why Are Japanese Companies Publishing Integrated Reports, Presentedat the 32nd BICM Research Seminar, Bangladesh Institute ofCapital Market, Dhaka (5th March). · Mahmud,M.T. (2023), Critical Perspective of Accounting, PhD seminar (speciallecture) in Financial Accounting, Kyushu University, Fukuoka (7thNovember). · Mahmud,M.T. (2019), Quest for a Single Theory to Explain Managerial Motivation forSustainability Disclosures: Legitimacy Theory, Stakeholder Theory orInstitutional Theory, Presented at the 36th JAIAS Research Conference,Hosei University, Tokyo (1st September)
Last Updated: 06 Oct 2026
Books
1. Dhiman,C., Mahmud, M.T., Akhter, T. and Khan, S. (2025), Applied Accounting Theory,Grantha Kutir, Dhaka.https://www.rokomari.com/book/521712/applied-accounting-theory)
Last Updated: 06 Oct 2026
Researchs
Sustainability, Governance & Accountability, Ethics, Accounting Education
Last Updated: 06 Oct 2026
Awards
Japanese Embassy recommended MEXT Scholarship – 2018
Research Encouragement Award 2020, from JapaneseAssociation for International Accounting Studies (JAIAS), https://jaias.org/awards.html
Placed in the Dean’s Honors and Merit list (for MBA), University of Dhaka – 2009-2010
Board Scholarship, University of Dhaka –2002-2003
Last Updated: 06 Oct 2026
Courses
1. Accounting Theory
2. Professional Ethics
3. Corporate Governance and Accountability
4. Corporate Reporting
5. Contemporary Issues in Accounting
6. Financial & Managerial Accounting
Last Updated: 06 Oct 2026
B.B.A, University of Dhaka
M.B.A, University of Dhaka
Ph.D, Graduate School of Economics of Kyushu University, Japan
M.B.A, University of Dhaka
Ph.D, Graduate School of Economics of Kyushu University, Japan
Last Updated: 06 Oct 2026
1. Recent Publications SL Author and Year Title Publishing details DOI/ Link 1 Mahmud, M.T., Adnan, A., and Akter, P. (2026) Examining Japanese Integrated Reports for Materiality: An Interpretive Content Analysis Approach Acta Universitatis Sapientiae, Economics and Business, 14 https://doi.org/10.47745/auseb-2026-0001 2 Kumkum, S., Mahmud, M.T, Adnan, A., and Hasan, M.K. (2026) Impact of artificial intelligence on decision-making quality in mobile financial services in Bangladesh: the mediating role of risk mitigation Journal of Decision Systems, 35(1) https://doi.org/10.1080/12460125.2026.2620371 3 Adnan, A., Mahmud, M.T., and Al Mamun, A. (2026) The impact of geopolitical crisis on defense and aerospace stock performance: evidence from the Russia–Ukraine war Accounting Research Journal, 39(1) https://doi.org/10.1108/ARJ-05-2025-0176 4 Bokhtiar, H.M., Mahmud, M.T., Uddin, G.S., Ali. A., Donghyun, P., John, B (2025) Does Digitalization Lead to Climate Awareness? A Cross-Country Panel Data Analysis ADB Economics Working Paper Series No. 821 http://dx.doi.org/10.2139/ssrn.5794363 5 Adnan, A., Khan, M.A.H., Mahmud, M.T., Kumkum, S., Al Mamun, A. (2025) Geopolitical Shocks and Asset Pricing: Global Cross-Sectional Evidence from Defense and Aerospace Firms amid the Russia-Ukraine War European Journal of Business Science and Technology, 11(2) https://doi.org/10.11118/ejobsat.2025.013 6 Akter, P., Nakamoto, R. and Mahmud, M.T. (2025) Evolution and Trends in Bangladesh’s Ready-Made Garment Industry Research: A Comprehensive Bibliometric Analysis BUFT Journal of Business and Economics, 6(2) https://doi.org/10.58481/BJBE/2509 7 Rahman, N., Ghosh, R. and Mahmud, M.T. (2024) Unification of fintech platforms: reshaping the Bangladeshi financial frontier Journal of Science and Technology Policy Management https://doi.org/10.1108/JSTPM-01-2024-0022 8 Mahmud, M.T. (2022) Why are the Japanese Companies Publishing Integrated Reports? Perceiving through the Lens of Institutional Theory Contemporary CSR and Sustainable Development, Taylor & Francis, Oxfordshire https://doi.org/10.4324/9781003274575 9 Mahmud, M.T. (2022) History and Institutional Setting of Corporate Social Reporting (CSR): The Japanese Contex Journal of Innovation in Business Studies, 2(1) http://journal.bup.edu.bd/Journals/Article/Download/1065 10 Mahmud, M.T. (2020) Quest for a Single Theory to Explain Managerial Motivation for Sustainability Disclosures: Legitimacy Theory, Stakeholder Theory or Institutional Theory Bulletin of Japanese Association for International Accounting Studies, 1-2 https://jaias.org/content/files/pdf/academic_records/2019bulletin/12.pdf 11 Mahmud, M.T. (2019) Legitimacy Theory and its Relationship to CSR Disclosures: A Literature Review The Keizai Ronkyu, 163 https://doi.org/10.15017/2230676 12 Mahmud, M.T. (2018) Sustainability Report and Integrated Report: A Comprehensive Comparison AIUB Journal of Business and Economics https://ajbe.aiub.edu/index.php/ajbe/article/view/42/51
Last Updated: 06 Oct 2026
1. · Mahmud,M.T. (2025), Professional Accounting in Public Interest, Presented at theannual seminar of the Department of Accounting and Information Systems,Bangladesh University of Professionals, Dhaka, Bangladesh (4thNovember). · Mahmud,M.T. (2025), Ethical Decision Making for the Business Professionals, Presentedat the 23rd Forum of the SME Enterprises Research Institute,Osaka Economics University, Osaka, Japan (26th September). · Mahmud,M.T. (2025), Impact Accounting: Fundamentals for ESG Reporting, Seminar(special lecture) at the Institute for Asian and Oceanian Studies (Q-AOS),Kyushu University, Fukuoka, Japan (29th September). · Akter,P., Mahmud, M.T. and Nakamoto, R. (2024), Managerial Perspectives on thePost-automation Human Factor Management and Its Alignment to the ComplianceProcess in the Bangladeshi RMG Industry, Presented at the 16th JOMSAConference, Ritsumeikan University, Osaka, Japan (12th October)· Mahmud,M.T. (2024), Why Are Japanese Companies Publishing Integrated Reports, Presentedat the 32nd BICM Research Seminar, Bangladesh Institute ofCapital Market, Dhaka (5th March). · Mahmud,M.T. (2023), Critical Perspective of Accounting, PhD seminar (speciallecture) in Financial Accounting, Kyushu University, Fukuoka (7thNovember). · Mahmud,M.T. (2019), Quest for a Single Theory to Explain Managerial Motivation forSustainability Disclosures: Legitimacy Theory, Stakeholder Theory orInstitutional Theory, Presented at the 36th JAIAS Research Conference,Hosei University, Tokyo (1st September)
Last Updated: 06 Oct 2026
1. Dhiman,C., Mahmud, M.T., Akhter, T. and Khan, S. (2025), Applied Accounting Theory,Grantha Kutir, Dhaka.https://www.rokomari.com/book/521712/applied-accounting-theory)
Last Updated: 06 Oct 2026
Sustainability, Governance & Accountability, Ethics, Accounting Education
Last Updated: 06 Oct 2026
Japanese Embassy recommended MEXT Scholarship – 2018
Research Encouragement Award 2020, from JapaneseAssociation for International Accounting Studies (JAIAS), https://jaias.org/awards.html
Placed in the Dean’s Honors and Merit list (for MBA), University of Dhaka – 2009-2010
Board Scholarship, University of Dhaka –2002-2003
Last Updated: 06 Oct 2026
1. Accounting Theory
2. Professional Ethics
3. Corporate Governance and Accountability
4. Corporate Reporting
5. Contemporary Issues in Accounting
6. Financial & Managerial Accounting
Last Updated: 06 Oct 2026