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Title Accounting in emerging economies [electronic resource] / edited byMathew Tsamenyi, Shahzad Uddin
Imprint Bingley, U.K. : Emerald, 2009
book jacket
Descript 1 online resource (xviii, 378 p.)
Series Research in accounting in emerging economies, 1479-3563 ; v. 9
Research in accounting in emerging economies ; v. 9
Note The adoption of international financial reporting standards (IFRS) in emerging economies : the case for South Asia / Muhammad Jahangir Ali,Kamran Ahmed, Ian A. Eddie -- Corporate social reporting (CSR) in emerging economies : a review and future direction / Ataur Rahman Belal, Mahmood Momin -- Social and environmental accounting in Malaysia : practitioners views / Norhayah Zulkifli, Brian Telford, Neil Marriott -- Implementing public sector accounting reform in Russia : evidence from one university / Konstantin Timoshenko, Pawan Adhikari -- The budget process in Jordanian private universities (JPUs) / Osama Mah'd, Roger Buckland -- An empirical study of activity-based costing (ABC) systems within the Jordanian industrial sector : critical success factors and barriersto ABC implementation / Mahmoud Nassar, David Morris, Andrew Thomas, Alan Sangster -- Female accountants in partnership positions : persona non grata? / Maria Krambia-Kapardis, Anastasios Zopiatis -- The current status of related party disclosure in India : a longitudinal analysis /Bikram Chatterjee, Monir Zaman Mir, Omar Al Farooque -- Company characteristics as determinants of Internet financial reporting in emerging markets : the case of Egypt / Abdelmohsen M. Desoky -- The audit expectation gap concept : examining views on auditors reports from Ghana / Joseph Mensah Onumah, Samuel Nana Yaw Simpson, Adafula Babonyire -- Regulators and regulations for financial instruments in the context of financial crisis two emergent countries point of view / Dumitru Matis, Jiri Strouhal, Carmen Giorgiana Bonaci -- Ownership concentration, board characteristics and performance : evidence from Jordan / Aziz Jaafar,Mahmoud El-Shawa -- The responsibilities of the board : the level of compliance of Latin Americans companies to the OECD principles of corporate governance / Carlos Henrique Kitagawa, Maisa de Souza Ribeiro, Paula Carolina Ciampaglia Nardi
Accounting research in emerging economies has grown over the last two decades. This is partlydue to the increasing realisation that accounting has a central role to play in the development of these economies. Accounting can contribute to enterprise development, governance improvements and promote foreign direct investment. In addition, the increasing integration of the world economy has led to a significant interest inunderstanding accounting systems in emerging economies. The articles in the volume contribute immensely to our understanding of how accounting functions in emerging economies. The papers have examined various issues including the adoption of International Financial Reporting Standards (IFRS), internet financial reporting, the impacts of ownership concentration and board characteristics on firm performance, governance practices of firms, corporate social responsibility and environmental accounting, related party transactions, budgetary practices, activity-based costing, and females and the accounting profession. The papers have provided wide ranging empirical andtheoretical issues that will have policy implications and also generate future academic debates. Overall, thevolume advances debate on the role of accounting in different forms oforganisations in emerging economies. We believe the audience will findthe papers interesting and insightful in terms of theoretical development, practices, policy implications and future research directions
Subject Business & Economics -- Accounting -- Governmental. bisacsh
Accounting. bicssc
Accounting -- Developing countries -- Case studies
Accounting -- Research -- Developing countries
Accounting -- Standards -- Developing countries
Developing countries -- Economic policy
Alt Author Tsamenyi, Mathew
Uddin, Shahzad
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