A perspective on the utilization of accounting information in developing countries:
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Berlin
Köster
2002
|
| Edition: | 1. Aufl. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Item Description: | Zugl.: Karthoum, Univ., Diss., 2001 |
| Physical Description: | 166 S. |
| ISBN: | 3895744638 |
Staff View
MARC
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| 100 | 1 | |a Hamza, Mohamed Osman M. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a A perspective on the utilization of accounting information in developing countries |c by Mohamed Osman M. Hamza |
| 250 | |a 1. Aufl. | ||
| 264 | 1 | |a Berlin |b Köster |c 2002 | |
| 300 | |a 166 S. | ||
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| 500 | |a Zugl.: Karthoum, Univ., Diss., 2001 | ||
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Record in the Search Index
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| adam_text |
CONTENTS
PREFACE
.
F
CHAPTER
I:
INDRODACTION
1.1
THE
PROBLEM
OF
THE
LOW
UTILIZATION
OF
ACCOUNTING
INFORMATION
IN
THE
LDCS
.
1
1.2
THE
CAUSES
OF
THE
LOW
UTILIZATION
OF
ACCOUNTING
INFORMATION
IN
LDCS
.
5
1.3
THE
HYPOTHESES
.
6
1.4
THE
OPERATIONALIZATION
OF
THE
HYPOTHESES
.
7
1.5
SAMPLE
SELECTION
.
9
1.6
THE
METHODOLOGY
.
13
1.7
THE
CONCEPTUAL
FRAMEWORK
(I.E.,
THE
MODEL
OF
ANALYSIS)
.
15
1.8
DATA
COLLECTION
.
18
1.9
DATA
ANALYSIS
.
20
1.10
ORGANIZATION
OF
THE
BOOK
.
21
CHAPTER!!:
ACCOUNTING
INFORMATION
IN
DEVOLOPING
COUNTRIES
2.1
INTRODUCTION
TO
THE
CHAPTER
.
22
2.2
THE
USE
OF
ACCOUNTING
INFORMATION
IN
DEVELOPING
COUNTRIES
.
23
2.3
EXTERNAL
USE
OF
ACCOUNTING
INFORMATION
IN
THE
SUDAN
.
31
CHAPTER
III:
EXTERNAL
USERS
'
BACKGROUND
CHARACTERISTICS:
ANALYSIS
AND
IMPLICATIONS
3.1
INTRODUCTION
TO
THE
CHAPTER
.
38
3.2
SHAREHOLDERS
'
BACKGROUND
CHARACTERISTICS
.
39
3.3
CREDITORS
'
BACKGROUND
CHARACTERISTICS
.
46
3.4
TAX
OFFICIALS
'
BACKGROUND
CHARACTERISTICS
.
48
3.5
EXTERNAL
USERS
'
AGGREGATE
BACKGROUND
CHARACTERISTICS
.
50
CHAPTER
IV:
THE
DEMAND
FOR
ACCOUNTING
INFORMATION
IN
THE
SUDAN
4.1
TYPES
OF
DEMAND
FOR
ACCOUNTING
INFORMATION
.
53
4.2
SHAREHOLDERS
'
DEMAND
ANALYSIS
.
55
4.3
CREDITORS
'
DEMAND
ANALYSIS
.
69
4.4
TAX
OFFICIALS
'
DEMAND
ANALYSIS
.
75
4.5
USERS
'
AGGREGATE
DEMAND
ANALYSIS
.
79
CHAPTER
V:
THE
USE
AND
DEPENDENCE
ON
ACOUNTING
INFORMATION
IN
SUDAN
5.1
INTRODUCTION
TO
THE
CHAPTER
.
82
5.2
SHAREHOLDERS
'
USE
AND
DEPENDENCE
ON
CORPORATE
'
ANNUAL
FINANCIAL
REPORTS
.
83
5.3
CREDITORS
'
USE
AND
DEPENDENCE
ON
ACCOUNTING
INFORMATION
.
96
5.4
TAX
OFFICIAL
'
S
USE
AND
DEPENDENCE
ON
ACCOUNTING
INFORMATION
.
104
5.5
EXTERNAL
USERS
'
AGGREGATE
USE
AND
DEPENDENCE
ON
FINANCIAL
STATEMENTS:
OVERALL
RESPOUSE
ANALYSIS
.
110
CHAPTER
VI:
SUMMARY
AND
CONCLUSION
6.1
SUMMARY
.
115
6.2
SUMMARY
OF
FINDINGS
AND
THEIR
IMPLICATIONS
.
118
6.3
FUTURE
PROSPECTS
.
125
6.4
LIMITATIONS
OF
THE
BOOK
AND
IMPLICATIONS
FOR
FURTHER
RESEARCH
.
128
BIBLIOGRAPHY
.
131
APPENDIX
(1)
.
141
APPENDIX
(2)
.
148
APPENDIX
(3)
.
155
APPENDIX
(4)
.
161 |
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| classification_rvk | QP 800 |
| ctrlnum | (OCoLC)51560811 (DE-599)BVBBV014614367 |
| discipline | Wirtschaftswissenschaften |
| edition | 1. Aufl. |
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| id | DE-604.BV014614367 |
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| institution | BVB |
| isbn | 3895744638 |
| language | English |
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| physical | 166 S. |
| publishDate | 2002 |
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| spelling | Hamza, Mohamed Osman M. Verfasser aut A perspective on the utilization of accounting information in developing countries by Mohamed Osman M. Hamza 1. Aufl. Berlin Köster 2002 166 S. txt rdacontent n rdamedia nc rdacarrier Zugl.: Karthoum, Univ., Diss., 2001 Entwicklungsländer Accounting Developing countries Informationsbedarf (DE-588)4026911-5 gnd rswk-swf Informationsverhalten (DE-588)4123428-5 gnd rswk-swf Informationseffizienz (DE-588)4277107-9 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Entwicklungsländer (DE-588)4014954-7 gnd rswk-swf Sudan (DE-588)4058378-8 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Entwicklungsländer (DE-588)4014954-7 g Rechnungslegung (DE-588)4128343-0 s Informationseffizienz (DE-588)4277107-9 s DE-604 Sudan (DE-588)4058378-8 g Informationsbedarf (DE-588)4026911-5 s Informationsverhalten (DE-588)4123428-5 s DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009935110&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Hamza, Mohamed Osman M. A perspective on the utilization of accounting information in developing countries Entwicklungsländer Accounting Developing countries Informationsbedarf (DE-588)4026911-5 gnd Informationsverhalten (DE-588)4123428-5 gnd Informationseffizienz (DE-588)4277107-9 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| subject_GND | (DE-588)4026911-5 (DE-588)4123428-5 (DE-588)4277107-9 (DE-588)4128343-0 (DE-588)4014954-7 (DE-588)4058378-8 (DE-588)4113937-9 |
| title | A perspective on the utilization of accounting information in developing countries |
| title_auth | A perspective on the utilization of accounting information in developing countries |
| title_exact_search | A perspective on the utilization of accounting information in developing countries |
| title_full | A perspective on the utilization of accounting information in developing countries by Mohamed Osman M. Hamza |
| title_fullStr | A perspective on the utilization of accounting information in developing countries by Mohamed Osman M. Hamza |
| title_full_unstemmed | A perspective on the utilization of accounting information in developing countries by Mohamed Osman M. Hamza |
| title_short | A perspective on the utilization of accounting information in developing countries |
| title_sort | a perspective on the utilization of accounting information in developing countries |
| topic | Entwicklungsländer Accounting Developing countries Informationsbedarf (DE-588)4026911-5 gnd Informationsverhalten (DE-588)4123428-5 gnd Informationseffizienz (DE-588)4277107-9 gnd Rechnungslegung (DE-588)4128343-0 gnd |
| topic_facet | Entwicklungsländer Accounting Developing countries Informationsbedarf Informationsverhalten Informationseffizienz Rechnungslegung Sudan Hochschulschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009935110&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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