Research in accounting in emerging economies

著者

• Wallace, R.S. Olusegun
• Samuels, J. M. (John Malcolm)
• Briston, R. J.

書誌事項

Research in accounting in emerging economies

managing and joint editor, R.S. Olusegun Wallace ; joint editors, John M. Samuels, Richard J. Briston, Shahrokh M. Saudagaran

JAI Press, [c1995-]

• v. 3. 1995
• v. 4
• v. 5

注記

v. 4, 5: edited by R.S. Olusegun Wallace ... [et al.]

Formerly published as: Research in Third World accounting

Publisher varies: Emerald

Includes bibliographical references

内容説明・目次

巻冊次

v. 5 ISBN 9780762309016

内容説明

This series arose out of the belief that the international accounting literature should devote more attention to the study of the accounting problems and issues of emerging economies (developing and newly industrialized countries). The aim of this volume is to raise both the level of interest in the specific problems of accounting in emerging economies and the 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.

目次

• Accounting and control in Gulf countries: information ethics - the role of moral intensity, A. Adhikari, A. Alshawaf
• perceptions of auditors' independence: a regional study involving Saudi Arabia, Kuwait and United Arab Emirates, R.W. Rutledge, et al
• the relationship between large stock and small stock returns in Kuwait, N.E. Al-Loughani
• pricing the internal transfer of funds - evidence drawn from Islamic banking, T.E. Ahmed
• enhancing cooperation between the Department of Accounting at The University of Bahrain and auditing firms - auditors' perceptions, H. Al-Bastaki, S. Ramadhan
• management accounting practices in the GCC petrochemical companies - an exploratory study (K. Al-Khater, J. Innes. accounting and banking in Africa: economies of Sub-Saharan Africa and the historical cost accounting model - definition of the problem, C.I. Anyanwu
• regulating banks in colonial Nigeria: the absence of accounts, C.U. Uche
• audit markets in emerging economies - evidence from Nigeria, M.H. Taylor, D.T. Simon
• an examination of internal audit in the Sudanese public sector, J.A. Brierley, et al
• an empirical investigation of the development of accounting education and practice in Libya, and of strategies for enhancing accounting education and accounting practice in Libya. M.B. Mahmud, A. Russell. Accounting in South Asia: economic integration and accounting harmonization options in emerging markets - adopting the IASC model in ASEAN, S.M. Saudagaran, J.G. Diga
• accounting education and training in ASEAN - the Western influence and the experience of Singapore, Malaysia, Indonesia and Brunei Darussalam, P.W. Senarath Yapa.

巻冊次

v. 3. 1995 ISBN 9781559386975

内容説明

In line with the practice of earlier volumes, this text brings together a collection of 16 articles (and a book review) covering 12 individual countries across four regions. The articles are grouped into four separate, though interrelated, themes.

目次

• Preface, R.S. Olusegun Wallace
• introduction to the series, the editors
• editorial policy and manuscript submission guidelines
• foreword: The changing world of accounting in emerging economies, Sidney Gray. Part 1 Accounting and culture: Accounting and culture: the case of Iran, Hamid Poyrjalali, Gary Meek
• The South African corporate economy: from racial to social capitalism, Derek Botha
• Value added productivity analysis as a management tool: a review of Singapore, Britain and Japan, Sebastian Chong
• The value added accounting principles of the OCAM plan: a theoretical appraisal, Charles M. Elad. Part 2 Empirical studies: Prediction performance of earning forecasts of U.S. firms active in developed and developing countries, Ahmed Riahii-Belkaoui
• Financial reporting practices in the Caribbean: a comparison and analysis in light of the import model of financial reporting, Stephen B. Salter et al
• Is it prudent for Islamic banks to make investment decisions without the interest rate instrument? Victor Murinde et al
• Disclosure quality in corporate annual reports of non-financial companies in Bangladesh, Des Nicholls, Kamran Ahmed
• A survey of businessmen and chartered accountants' attitudes towards the advertising of accounting services in India, Sankaran Venkateswar
• An exploratory study of budgetary participation, motivation and performance in Thailand, Virachai Virameteekul et al. Part 3 Accounting and auditing in five countries: The evolution of responsibility accounting systems in China, Robert W. Scapens, Hou Ben-Ling
• Accounting development in Papua New Guinea, Fabian Pok
• The auditing regulatory framework in the Philippines, See Liang Foo, Pearl Tan
• Financial reporting of state-owned enterprises in Third World countries: the case of Zaire, Moshe Hagigi, Patricia A. Williams. Part 4 Accounting education and training: The future of accounting education in South Africa, Jeffrey E. Rowlands
• Large-scale intership programmes: the Singapore experience, Joanne S.W. Tay, Susan Teo. Part 5 A book review and reply: Financial reporting in the West Pacific Rim: an extension and an update, R.J. Briston et al
• A reply, Terence E. Cooke, Robert H. Parker.

巻冊次

v. 4 ISBN 9781559389952

内容説明

This series rose out of the belief that the international accounting literature should devote more attention to the study of the accounting problems and issues of emerging economies (developing and newly industrialized countries). The desire of the series is to raise the level of interest in the specific problems of accounting in emerging economies and raise the awareness of the real issues, so that accounting in these countries will not be seen as a matter of copying what is done in industrialized countries. Through an increasing awareness of the real issues and the accounting practices advocated in it, the annual has become relevant to actual needs, and is making a real contribution to the accounting development process of emerging economies.

目次

Accounting in the Far East: China. Toward internationally accepted accounting practice: improvement of Chinese accounting regulations (Z. Jun Lin, Chen Feng). Financial reporting in the emerging Chinese economy: state-owned enterprises. joint ventures and public corporations (M. Hagigi et al.). Accounting and Financial Control in South Asia. Pre-1988 reforms in financial reporting in Indonesia: the impact of capital market (J.G. Diga, S.M. Saudagaran). Statutory control in accounting and regulation: a case study of the development and financial supervisory board (BPKP) of Indonesia (J.L. Hutagoal et al.). A comparative study of accounting education and certification in South Asia (K. Ahmed, H.M. Zafarullah). Accounting in Europe. Accounting for lease contracts: the acceptability of international principles and practices in Turkey (T. Curuk, T.E. Cooke). Accounting in transitional economies: a case study of consolidation regulation in the Czech Republic (R. Jelic et al.). Accounting and Budgetary Control in the Middle East. Report on strategies for enhancing accounting profession and practices in Bahrain: accounting experts' perceptions (H. Al-Basteki). An examination of the relationships among budget participation, information asymmetry, budget emphasis, budget activities and budgetary slack: evidence based on a case study from Bahrain (P.L. Joshi). The distribution of financial ratios of Saudi Arabian companies (J.S. Al-Bumaihi et al.). External reporting in less developed countries with moderately sophisticated capital markets: a study of user needs and information provision in Jordan (M. Abu-Nassar, B.A. Rutherford). Companies' voluntary disclosure behavior when raising equity capital: a case study of Jordan (R. Buckland et al.). Accounting Education and Financial Reporting in Southern Africa. Accounting change: a case study of Tanzania (D. Alexander et al.).

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詳細情報

• NII書誌ID(NCID): BA28918798
• ISBN:
  • 1559386975
  • 1559389958
  • 0762309016
• 出版国コード: us
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Greenwich, Conn. ; London
• ページ数/冊数: v.
• 大きさ: 24 cm
• 分類:
  • NDC9 : 336.905
• 件名:
  • LCSH : Accounting -- Developing countries -- Case studies -- Periodicals
  • LCSH : Accounting -- Research -- Developing countries -- Periodicals
  • LCSH : Accounting -- Standards -- Developing countries -- Periodicals
  • LCSH : Comparative accounting -- Periodicals