Accounting and development : a special case for Africa
著者
書誌事項
Accounting and development : a special case for Africa
(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, Supplement 1. 1999)
JAI Press, c1999
大学図書館所蔵 全16件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
注記
Includes bibliographical references
内容説明・目次
内容説明
This special edition (Supplement 1) of "Research in Accounting in Emerging Economies" (RAEE) focuses on accounting and economic development issues in developing countries, with special reference to Africa. The decision to publish a special supplement on Africa originated from the first conference on African accounting held under the aegis of the University of Botswana in February 1993. This supplement is a collaboration between African and non-African scholars. The chapters that have resulted have incorporated changes in accounting practices that have arisen between February 1993 (when the Botswana Conference took place) and December 1997. The last four chapters of this supplement did not originate from the Botswana Conference. They are derived from the unsolicited submissions to our annual series and went through our normal review process. They were included in this supplement because of their focus on an African country - Nigeria.
目次
Editorial board. List of contributors. Introduction to the series. Accounting and development: a special case for Africa (R.S. Olusegun Wallace). African Accounting and Economic Development. Accounting and economic development (S. Ndzinge, R.J. Briston). A macro approach for developing the accounting infrastructure in Third World economies (F.E. Amenkhienan et al.). Accounting Education and its Future. The future shape of accounting and accounting education (S.R. Letza, R.S. Olusegun Wallace). Accounting education and training in Botswana: a critical analysis (B.A.S. Magembe et al.). The role of accounting in economic development: financial training lessons from the public sector of Lesotho (S. Gill). Information technology and the accountant-cum-financial-manager: the case of Malawi (N.J. Ronan, F.E. Amenkhienan). Public Sector Audit, Taxation, and Privatization. The relevance of value for money audits toward economic development (C.A. Kyara, M.J. Kedslie). Economic versus equity considerations in forging tax policies for emerging economies: the case of Lesotho (K. Hlasa, M. Hagigi). Privatization and the further development of accounting policy in Africa (C.C. Okeahialam, M.J. Kedslie). Corporate Finance in Southern Africa. Risk and the Botswana stock market (K. Chisambi et al.). Interest rates and the demand for bank credit in Botswana (K.R. Jefferis). Corporate Financial Reporting in Southern Africa. The usefulness of annual financial statements to loan officers in Zimbabwe (O.L. Odhiambo, J. Simon). A review of disclosure requirements and accountability in Botswana (C.O. Agum et al.). Regular Articles: Accounting in Nigeria. Cost accounting among Nigerian artisans (D.P.S. Asechemie, J.O. Iker). A longitudinal analysis of the quality of audit reporting on the accounts of listed companies in Nigeria following the indigenization of equity capital (1978-1989) (E.N.M. Okike).
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