Accounting in Emerging Economies

by Mathew Tsamenyi (Editor), Shahzad Uddin (Editor)

Overview

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.

Product Details

ISBN-13:	9781849506250
Publisher:	Emerald Group Publishing Limited
Publication date:	11/19/2009
Series:	Research in Accounting in Emerging Economies , #9
Pages:	358
Product dimensions:	5.98(w) x 9.02(h) x 0.87(d)

Table of Contents

List of Contributors. The adoption of international financial reporting standards (IFRS) in emerging economies: The case for South Asia. Company characteristics as determinants of Internet financial reporting in emerging markets: the case of Egypt. Ownership concentration, board characteristics and performance: evidence from Jordan. The responsibilities of the board: The level of compliance of Latin Americans’ companies to the OECD principles of corporate governance. Corporate social reporting (CSR) in emerging economies: A review and future direction. Social and environmental accounting in Malaysia: Practitioners’ views. Implementing public sector accounting reform in Russia: Evidence from one university. The budget process in Jordanian private universities (JPUs). An empirical study of activity-based costing (ABC) systems within the Jordanian industrial sector: Critical success factors and barriers to ABC implementation. Female accountants in partnership positions: Persona non grata?. The current status of related party disclosure in India: A longitudinal analysis. The audit expectation gap concept: Examining views on auditors’ reports from Ghana. Regulators and regulations for financial instruments in the context of financial crisis – two emergent countries’ point of view. CALL FOR PAPERS. List of Reviewers. Research in accounting in emerging economies. Accounting in Emerging Economies. Copyright page. Announcing the Journal of Accounting in Emerging Economies.