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This innovative and informative Handbook brings together leading
international researchers on accounting and development to review
empirical evidence, issues, policies and practices both past and
present. The perspectives of the expert contributors reflect the
strong growth of research on the topic, as accounting is
increasingly recognized as an important factor in development. The
book draws commentary and analyses together to inform future
research, practice and policy and raises awareness of the actual
and potential role of accounting in formulating and executing
development policy. With theoretical and empirically focused
chapters, this Handbook will appeal to academics and postgraduate
students in accounting and development studies, practitioners,
policymakers and development partners. Contributors: M. Annisette,
J. Brown, A. Cobham, C. Emmanuel, J. Everett, S. Fyson, C. Graham,
M. Habib, K. Holmes, T. Hopper, Mahmud Hossain, Monirul Hossain, K.
Jacobs, C. Jubb, S. Lawrence, D. McNair, P. Molisa, N. Musyoki, B.
O'Dwyer, H. Perera, C. Poullaos, K. Sen, J. Siddiqui, M. Tsamenyi,
C.U. Uche, S. Uddin, J. Unerman, D. Vandangombo, D. Wickramasinghe,
A. Wynne
The objective of "Research in Accounting in Emerging Economies" is
to raise the level of interest in the specific problems of
accounting in emerging economies; and increase awareness of real
issues, so that accounting in these countries will not just be seen
as a matter of copying what is done in the industrialized
countries. "RAEE" is intended to provide an authoritative overview
of accounting research and progress in emerging economies.
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Accounting in Africa (Hardcover, New)
Venancio Tauringana, Kojo Menyah, Joshua Abor, Musa Mangena; Series edited by Shahzad Uddin, …
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R3,696
Discovery Miles 36 960
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Ships in 12 - 17 working days
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The African context provides a unique environment for accounting
research: the stage of economic and market development is low,
corruption is rife and politics often meddles in corporate affairs.
Such an environment can affect the nature of accounting and indeed
the manner in which accounting is used, which makes accounting
research in Africa important and interesting. The 10 papers in this
volume were presented at the inaugural African Accounting and
Finance Association (AAFA) in 2011 and are based on data from
Ghana, Mauritius, Nigeria, Uganda and South Africa. Motivated by
the AAFA vision, this special volume provides a source of rich data
for academics, practitioners and policy makers with interest in
accounting research in Africa to draw upon to inform accounting
debate and help provide better understanding of accounting in
Africa and beyond.
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Accounting in Asia (Hardcover)
S. Susela Devi, Keith Hooper, Shahzad Uddin, Mathew Tsamenyi
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R3,402
Discovery Miles 34 020
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Ships in 12 - 17 working days
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"This thematic volume covers issues such as Executive compensation
and corporate governance with special reference to Bangladesh;
leading companies in India; Fraudulent Financial Reporting;
Non-financial performance measures and performance relationship in
the Bangladeshi manufacturing firms; Fair value accounting
usefulness and implementation Obstacles; Funding organisations: the
conflict between the creative versus scientific approach of
allocating funds in New Zealand; and more.
Governance is very much a current concern in the public interest.
The global economic recession, from which we are just emerging, has
highlighted failures in governance and regulation with much blame
being laid at the feet of regulators and demands for perpetrators
to be sanctioned accordingly. A key to managing the prevention of
future financial crisis is concerned with the recognition and
regulation of a truly global market for finance, trade, labour etc.
and accepting that there are different perspectives from different
parts of the world. Published in association with the Social
Responsibility Research Network, Volume 2 in this new and exciting
series recognises these issues and takes a global interdisciplinary
perspective to the matter of governance in the business
environment. Contributions range from the UK, Portugal and Belgium
to Brazil, Japan, China and Malaysia, and topics of investigation
include: governance and the management of global markets;
governance mechanisms of strategic alliances in the Japanese car
industry; multinational corporations and democratic governance;
market governance to governance in the market - a return to old
order; and a socio-legal framework for governance.
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.
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.
This innovative and informative Handbook brings together leading
international researchers on accounting and development to review
empirical evidence, issues, policies and practices both past and
present. The perspectives of the expert contributors reflect the
strong growth of research on the topic, as accounting is
increasingly recognized as an important factor in development. The
book draws commentary and analyses together to inform future
research, practice and policy and raises awareness of the actual
and potential role of accounting in formulating and executing
development policy. With theoretical and empirically focused
chapters, this Handbook will appeal to academics and postgraduate
students in accounting and development studies, practitioners,
policymakers and development partners. Contributors: M. Annisette,
J. Brown, A. Cobham, C. Emmanuel, J. Everett, S. Fyson, C. Graham,
M. Habib, K. Holmes, T. Hopper, Mahmud Hossain, Monirul Hossain, K.
Jacobs, C. Jubb, S. Lawrence, D. McNair, P. Molisa, N. Musyoki, B.
O'Dwyer, H. Perera, C. Poullaos, K. Sen, J. Siddiqui, M. Tsamenyi,
C.U. Uche, S. Uddin, J. Unerman, D. Vandangombo, D. Wickramasinghe,
A. Wynne
The objective of Research in Accounting in Emerging Economies is to
raise the level of interest in the specific problems of accounting
in emerging economies; and increase awareness of real issues, so
that accounting in these countries will not just be seen as a
matter of copying what is done in the industrialized countries.
RAEE is intended to provide an authoritative overview of accounting
research and progress in emerging economies.
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