Crisis, recovery, and the role of accounting firms in the Pacific Basin
著者
書誌事項
Crisis, recovery, and the role of accounting firms in the Pacific Basin
Quorum Books, 2002
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注記
Includes bibliographical references (p. [189]-207) and index
内容説明・目次
内容説明
The authors bring the disciplines of accounting and economics to bear on an examination of the critical role played by the major accounting firms in the ongoing economic recovery of Pacific Rim nations from the Asian financial crisis of the late 1990s. Accounting firms, through their service offerings, are having an impact not only on economic indicators, but also on longer-term growth prospects and development patterns in the newly industrialized nations of Southeast Asia (Hong Kong, Singapore, South Korea, and Taiwan), emerging nations (Malaysia, Thailand, the Philippines, and Indonesia) and selected Pacific island nations (including Papua New Guinea, Fiji, and Vanuatu). For practitioners in the private and public sectors and their academic colleagues.
Demonstrating the full extent of the influence of global accounting firms on Pacific economies, the authors provide an overview of domestic accounting institutions for each grouping of nations in order to lend valuable context to the discussion of the role of international services firms in each individual jurisdiction. For those whose work or academic accounting services in Southeast Asia, or the role in the region of the World Bank, the International Monetary Fund, and various regional development banks and United Nations agencies.
目次
Preface
The General Frame of Reference
A Preliminary View of the Crisis
The Crisis, International Linkages, and Recovery
The Role of the Accounting Firms
Institutional Parameters for Accounting Practice
Accounting and Business Environments Facing the Asian Tigers
Accounting and Business Environments in Developing Asian Nations
Accounting and Business Environments among Island Economies
International Accounting Firms, Recovery, and Growth
The Role of the Firms among the Tigers
The Firms in Emerging Nations
Accounting Firms and Development Prospects among Pacific Island States
Implications for Recovery and Growth in the Pacific Basin
From National to Global Accounting and Reporting Standards
Accounting Services, Growth, and Change in the Pacific Basin
A Final Overview
Bibliography
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