Accounting in emerging economies (Emerald, 2009)
Includes bibliographical references
The adoption of international financial reporting standards (IFRS) in emerging economies: the case for South Asia / Muhammad Jahangir Ali, Kamran Ahmed and Ian A. Eddie -- Company characteristics as determinants of Internet financial reporting in emerging markets: the case of Egypt / Abdelmohsen M. Desoky -- Ownership concentration, board characteristics and performance: evidence from Jordan / Aziz Jaafar and 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 and Paula Carolina Ciampaglia Nardi -- Corporate social reporting (CSR) in emerging economies: a review and future direction / Ataur Rahman Belal and Mahmood Momin -- Social and environmental accounting in Malaysia: practitioners' views / Norhayah Zulkifli, Brian Telford and Neil Marriott -- Implementing public sector accounting reform in Russia: evidence from one university / Konstantin Timoshenko and Pawan Adhikari -- The budget process in Jordanian private universities (JPUS) / Osama Mah'd and 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 and Alan Sangster -- Female accountants in partnership positions: persona non grata? / Maria Krambia-Kapardis and Anastasios Zopiatis -- The current status of related party disclosure in India: a longitudinal analysis / Bikram Chatterjee, Monir Zaman Mir and Omar Al Farooque -- The audit expectation gap concept: examining views on auditors' reports from Ghana / Joseph Mensah Onumah, Samuel Nana Yaw Simpson and Adafula Babonyire -- Regulators and regulations for financial instruments in the context of financial crisis: two emergent countries' point of view / Dumitru Matis̜, Jiří Strouhal and Carmen Giorgiana Bonaci
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