000 04907nam a2200433Ka 4500
001 bslw06340391
003 UtOrBLW
005 20161010130650.0
006 m d
007 cr un|||||||||
008 101115s2009 enk o 000 0 eng d
020 _a9781849506267 (electronic bk.) :
_c£74.95 ; €113.95 ; $144.95
040 _aUtOrBLW
_cUtOrBLW
043 _ad------
050 4 _aHC59.7
_b.A23 2009
072 7 _aKFC
_2bicssc
072 7 _aFIN
_2bicssc
072 7 _aBUS001020
_2bisacsh
080 _a338.1
082 0 4 _a338.90091724
_222
245 0 0 _aAccounting in emerging economies
_h[electronic resource] /
_cedited by Mathew Tsamenyi, Shahzad Uddin.
260 _aBingley, U.K. :
_bEmerald,
_c2009.
300 _a1 online resource (xviii, 378 p.).
490 1 _aResearch in accounting in emerging economies,
_x1479-3563 ;
_vv. 9
505 0 _aThe adoption of international financial reporting standards (IFRS) in emerging economies : the case for South Asia / Muhammad Jahangir Ali, Kamran Ahmed, Ian A. Eddie -- Corporate social reporting (CSR) in emerging economies : a review and future direction / Ataur Rahman Belal, Mahmood Momin -- Social and environmental accounting in Malaysia : practitioners views / Norhayah Zulkifli, Brian Telford, Neil Marriott -- Implementing public sector accounting reform in Russia : evidence from one university / Konstantin Timoshenko, Pawan Adhikari -- The budget process in Jordanian private universities (JPUs) / Osama Mah'd, Roger Buckland -- An empirical study of activity-based costing (ABC) systems within the Jordanian industrial sector : critical success factors and barriers to ABC implementation / Mahmoud Nassar, David Morris, Andrew Thomas, Alan Sangster -- Female accountants in partnership positions : persona non grata? / Maria Krambia-Kapardis, Anastasios Zopiatis -- The current status of related party disclosure in India : a longitudinal analysis / Bikram Chatterjee, Monir Zaman Mir, Omar Al Farooque -- Company characteristics as determinants of Internet financial reporting in emerging markets : the case of Egypt / Abdelmohsen M. Desoky -- The audit expectation gap concept : examining views on auditors reports from Ghana / Joseph Mensah Onumah, Samuel Nana Yaw Simpson, Adafula Babonyire -- Regulators and regulations for financial instruments in the context of financial crisis two emergent countries point of view / Dumitru Matis, Jiri Strouhal, Carmen Giorgiana Bonaci -- Ownership concentration, board characteristics and performance : evidence from Jordan / Aziz Jaafar, Mahmoud El-Shawa -- The responsibilities of the board : the level of compliance of Latin Americans companies to the OECD principles of corporate governance / Carlos Henrique Kitagawa, Maisa de Souza Ribeiro, Paula Carolina Ciampaglia Nardi.
520 _aAccounting 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.
650 7 _aBusiness & Economics
_xAccounting
_xGovernmental.
_2bisacsh
650 7 _aAccounting.
_2bicssc
650 0 _aAccounting
_zDeveloping countries
_vCase studies.
650 0 _aAccounting
_xResearch
_zDeveloping countries.
650 0 _aAccounting
_xStandards
_zDeveloping countries.
650 0 _aDeveloping countries
_xEconomic policy.
700 1 _aTsamenyi, Mathew.
700 1 _aUddin, Shahzad.
776 1 _z9781849506250
830 0 _aResearch in accounting in emerging economies ;
_vv. 9.
856 4 0 _uhttp://www.emeraldinsight.com/1479-3563/9
913 _1BMEbacklist
999 _c994
_d994