Accounting in Latin America
著者
書誌事項
Accounting in Latin America
（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. 14）
Emerald, 2014
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注記
Includes bibliographical references
内容説明・目次
内容説明
Latin America consists of a diverse set of countries that nonetheless face common political, economic and social problems; in particular, high inequality and volatile growth which have contributed to high levels of poverty. However, since the 2000s, most countries in Latin America have reduced inflation, brought external debts under control and improved on most of the key economic and social performance indexes. These structural changes have attracted the attention of external investors, as well as large international audiences. With countries such as Mexico and Brazil becoming political and economic power houses, the Latin American region is set to play an important role in the global economy. Yet, international research communities currently lack a systematic understanding of Latin American accounting issues, in spite of a vibrant and growing accounting literature emanating from Latin American researchers. We aim with this volume to offer to the external audiences a sample of the research conducted in Latin American countries ranging from issues of financial and management Accounting, which can further theirs understanding of accounting issues in Latin America.
目次
Financial Reporting and Foreign Direct Investments in Latin America.
Accounting Information Quality in Latin- and North-American Public Firms.
A Social Disclosure Index for Assessing Social Programs in Brazilian Listed Firms.
Auditors and the Foreign Corrupt Practices Act: Lessons from Latin America.
Relations between Supply Chain Performance Indicators Usage Patterns and Strategic Goals Typologies: Evidence from Brazilian Agribusiness Companies.
Performance Measurement System and Quality Management in Small and Medium-Sized Brazilian Enterprises.
About the Authors.
List of Contributors.
Accounting in Latin America.
List of Reviewers.
About the Editors.
Introduction.
Editorial Advisory Board.
Research in accounting in emerging economies.
Accounting in Latin America.
Copyright page.
Financial Reporting and Foreign Direct Investments in Latin America.
Accounting Information Quality in Latin- and North-American Public Firms.
A Social Disclosure Index for Assessing Social Programs in Brazilian Listed Firms.
Auditors and the Foreign Corrupt Practices Act: Lessons from Latin America.
Relations between Supply Chain Performance Indicators Usage Patterns and Strategic Goals Typologies: Evidence from Brazilian Agribusiness Companies.
Performance Measurement System and Quality Management in Small and Medium-Sized Brazilian Enterprises.
About the Authors.
List of Contributors.
Accounting in Latin America.
List of Reviewers.
About the Editors.
Introduction.
Editorial Advisory Board.
Research in accounting in emerging economies.
Accounting in Latin America.
Copyright page.
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