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Research in Accounting in Emerging Economies (Hardcover, New)
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Research in Accounting in Emerging Economies (Hardcover, New)
Series: Research in Accounting in Emerging Economies
Expected to ship within 12 - 19 working days
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Accounting research in emerging economies has been growing
significantly over the last two decades due to the increasing
recognition of the roles that accounting systems play in these
environments. Globalization of capital markets and competition; the
emergence of international accounting standards and structural
adjustment programmes have all brought accounting issues in
emerging economies to the fore. Research papers in the current
volume have highlighted the implications of the aforementioned
issues. The papers have examined various issues including the
adoption of International Financial Reporting Standards (IFRS) and
International Public Sector Accounting Standards (IPSASs),
management accounting change in the context of public sector
reforms, corporate reporting disclosures, auditing, etc. The papers
published in this volume have provided us the opportunities to
further engage with 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 reforms in areas such as accounting standards,
disclosures, and corporate governance in both the public and
private sectors 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.
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