The Routledge Companion to Accounting in Emerging Economies

ISBN-13: 9780367783815 / Angielski / Miękka / 2021 / 290 str.

Pauline Weetman; Ioannis Tsalavoutas

Opis

It provides a prestige reference work which offers students, researchers, practitioners and policy makers an introduction to current scholarship in the field of accounting in emerging economies, with indications of future directions for enhancing the contribution to knowledge in the field.

Spis treści

1 Introduction  Part I IFRS in emerging economies  2 IFRS adoption in Brazil  3 IFRS in India in the context of developing the profession  4 Applying IFRS in Russia  5 IFRS and fair value accounting in China  6 Convergence with IFRS in Malaysia  7 The accounting environment and alignment with IFRS in Vietnam 8 The adoption of IFRS in eight South Asian countries: the institutional context  9 Usefulness of accounting information to professional investors in an IFRS environment: the case of China  Part II The accounting profession in emerging economies  10 Accounting competencies in Romania 11 The accountancy profession and emerging economies: reflections on the case of Syria at the margins of the global order  12 The Brazilian accounting profession and accounting education: an historical perspective  13 The socio-economic context of the accounting profession in Cambodia  Part III Audit, governance and accountability  14 International Standards on Auditing (ISAs): conflicting influences on implementation  15 Development and impact of corporate governance in Egypt  16 Institutional characteristics and outcomes of corporate governance in Bangladesh: research challenges  17 NGOs in Ghana: accountabilities, performance and motivations  18 Accountability and labour governance in a ‘State of denial’  Part IV Researchers’ experiences and reflections  19 Ethnographic significance in researching management accounting: Bangladesh and Sri Lanka  20 Approaches to researching management accounting in Thailand  21 Researching and publishing on accounting in emerging economies: an experiential account

O autorze

Pauline Weetman is Professor Emerita in Accounting at the University of Edinburgh and holds the Distinguished Academic Award 2005 of the British Accounting and Finance Association. She is a co-author of International Corporate Reporting: A Comparative Approach.

Ioannis Tsalavoutas is Professor of Accounting and Finance at the University of Glasgow and holds a PhD in Accounting from the University of Edinburgh. His research on financial accounting and reporting has featured in leading journals such as Accounting and Business Research.