Accounting in emerging economies

Accounting research in emerging economies has grown over the last two decades. This is partly due 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 f...

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Bibliographic Details
Other Authors Tsamenyi, Mathew, Uddin, Shahzad
Format eBook
LanguageEnglish
Published Bingley, U.K. : Emerald, 2009.
SeriesResearch in accounting in emerging economies ; v. 9.
Subjects
Accounting > Developing countries > Case studies.
Accounting > Research > Developing countries.
Accounting > Standards > Developing countries.
Developing countries > Economic policy.
elektronické knihy
electronic books
Online AccessPlný text

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MARC

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245 0 0 |a Accounting in emerging economies  |h [elektronický zdroj] /  |c edited by Mathew Tsamenyi, Shahzad Uddin. 
260 |a Bingley, U.K. :  |b Emerald,  |c 2009. 
300 |a 1 online zdroj (xviii, 378 p.). 
490 1 |a Research in accounting in emerging economies,  |x 1479-3563 ;  |v v. 9 
505 0 |a 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 barriers to 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. 
520 |a Accounting research in emerging economies has grown over the last two decades. This is partly due 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 in understanding 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 and theoretical issues that will have policy implications and also generate future academic debates. Overall, the volume advances debate on the role of accounting in different forms of organisations in emerging economies. We believe the audience will find the papers interesting and insightful in terms of theoretical development, practices, policy implications and future research directions. 
504 |a Obsahuje bibliografie 
506 |a Plný text je dostupný pouze z IP adres počítačů Univerzity Tomáše Bati ve Zlíně nebo vzdáleným přístupem pro zaměstnance a studenty univerzity 
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650 4 |a Accounting  |x Research  |z Developing countries. 
650 4 |a Accounting  |x Standards  |z Developing countries. 
650 4 |a Developing countries  |x Economic policy. 
655 7 |a elektronické knihy  |7 fd186907  |2 czenas 
655 9 |a electronic books  |2 eczenas 
700 1 |a Tsamenyi, Mathew. 
700 1 |a Uddin, Shahzad. 
776 1 |z 9781849506250 
830 0 |a Research in accounting in emerging economies ;  |v v. 9. 
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