Accounting in emerging economies
著者
書誌事項
Accounting in emerging economies
(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, v. 9)(Emerald books)
Emerald, 2009
大学図書館所蔵 全13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
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.
目次
List of Contributors.
The adoption of international financial reporting standards (IFRS) in emerging economies: The case for South Asia.
Company characteristics as determinants of Internet financial reporting in emerging markets: the case of Egypt.
Ownership concentration, board characteristics and performance: evidence from Jordan.
The responsibilities of the board: The level of compliance of Latin Americans' companies to the OECD principles of corporate governance.
Corporate social reporting (CSR) in emerging economies: A review and future direction.
Social and environmental accounting in Malaysia: Practitioners' views.
Implementing public sector accounting reform in Russia: Evidence from one university.
The budget process in Jordanian private universities (JPUs).
An empirical study of activity-based costing (ABC) systems within the Jordanian industrial sector: Critical success factors and barriers to ABC implementation.
Female accountants in partnership positions: Persona non grata?.
The current status of related party disclosure in India: A longitudinal analysis.
The audit expectation gap concept: Examining views on auditors' reports from Ghana.
Regulators and regulations for financial instruments in the context of financial crisis - two emergent countries' point of view.
CALL FOR PAPERS.
List of Reviewers.
Research in accounting in emerging economies.
Accounting in Emerging Economies.
Copyright page.
Announcing the Journal of Accounting in Emerging Economies.
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