Descripción del título
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
Monografía
monografia Rebiun28137947 https://catalogo.rebiun.org/rebiun/record/Rebiun28137947 m o d cr cnu---unuuu 100408s2009 enk ob 000 0 eng d 640419374 647846372 823930104 956751457 960282665 964605839 1154990331 1170581801 1171007458 9781849506267 electronic bk.) 1849506264 electronic bk.) 9781849505833 1849505837 1849506256 9781849506250 AU@ 000050996102 AU@ 000051451247 AU@ 000058165057 CDX 12123153 DEBBG BV042958888 DEBSZ 421900679 DEBSZ 43080265X NZ1 15572460 245754 MIL N$T eng pn N$T EBLCP YDXCP IDEBK OCLCQ HS0 TXM OCLCO E7B CDX COO OCLCQ BWS OCLCF OCLCQ NLGGC OCLCQ OCLCO BEDGE DEBSZ OCLCQ SUF AGLDB OCLCQ ESU KIJ LND VNS OCLCQ VTS OCLCQ S9I STF M8D OCLCQ UKSSU LUN OCLCO d------ BUS 001010 bisacsh 338.1 657.091724 22 Accounting in emerging economies edited by Mathew Tsamenyi, Shahzad Uddin Bingley, UK Emerald 2009 Bingley, UK Bingley, UK Emerald 1 online resource (xviii, 378 pages) 1 online resource (xviii, 378 pages) Text txt rdacontent computer c rdamedia online resource cr rdacarrier data file rda Research in accounting in emerging economies 1479-3563 v. 9 Includes bibliographical references The adoption of international financial reporting standards (IFRS) in emerging economies: the case for South Asia / Muhammad Jahangir Ali, Kamran Ahmed and Ian A. Eddie -- Company characteristics as determinants of Internet financial reporting in emerging markets: the case of Egypt / Abdelmohsen M. Desoky -- Ownership concentration, board characteristics and performance: evidence from Jordan / Aziz Jaafar and 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 and Paula Carolina Ciampaglia Nardi -- Corporate social reporting (CSR) in emerging economies: a review and future direction / Ataur Rahman Belal and Mahmood Momin -- Social and environmental accounting in Malaysia: practitioners' views / Norhayah Zulkifli, Brian Telford and Neil Marriott -- Implementing public sector accounting reform in Russia: evidence from one university / Konstantin Timoshenko and Pawan Adhikari -- The budget process in Jordanian private universities (JPUS) / Osama Mah'd and 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 and Alan Sangster -- Female accountants in partnership positions: persona non grata? / Maria Krambia-Kapardis and Anastasios Zopiatis -- The current status of related party disclosure in India: a longitudinal analysis / Bikram Chatterjee, Monir Zaman Mir and Omar Al Farooque -- The audit expectation gap concept: examining views on auditors' reports from Ghana / Joseph Mensah Onumah, Samuel Nana Yaw Simpson and Adafula Babonyire -- Regulators and regulations for financial instruments in the context of financial crisis: two emergent countries' point of view / Dumitru Matis, Jirí Strouhal and Carmen Giorgiana Bonaci 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 Accounting- Developing countries Finance, Public- Developing countries- Accounting BUSINESS & ECONOMICS- Accounting- Financial. Accounting. Gestion d'entreprises. Accounting. Finance, Public- Accounting. Developing countries. Electronic books Case studies. Tsamenyi, Mathew Uddin, Shahzad Print version Accounting in emerging economies. Bingley, UK : Emerald, 2009 9781849506250 (OCoLC)489212685 Research in accounting in emerging economies v. 9