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El. knyga: Routledge Companion to Accounting in Emerging Economies

Edited by (University of Glasgow, UK), Edited by (University of Edinburgh, UK)

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As researchers reveal the increasing complexities of accounting practices in emerging economies, there is a growing need for an overview of the topic. The Routledge Companion to Accounting in Emerging Economies is a prestige work offering an introduction to current scholarship in the field, with indications of future directions for enhancing the contribution to knowledge.

With regional coverage of key emerging economies such as Brazil, Russia, India and China, the team of contributors analyse issues in accounting in detail, while shedding light on the role of the accounting profession in providing accountability and governance across the developing world. Each chapter is headed up by an internationally recognised author who is a leading expert in designing and implementing research approaches to the topic. Within the team of authors, some are experienced senior contributors while others are developing new avenues of exploration on the basis of high-quality doctoral study. This range of author experience has been deliberately chosen to allow the reader to envisage working in such a team while growing in confidence.

This unique reference offers a comprehensive guide to advanced students, academics, practitioners and policy makers on the current state of, and potential developments in, accounting in developing economies globally. This work will be of particular interest to students and researchers looking to identify topics in emerging economies, academics and practitioners seeking convenient access to an unfamiliar area, and established researchers seeking a single repository on the current state of knowledge, current debates and relevant literature.

Recenzijos

'A comprehensive guide full of insightful information for those who want to enhance their current stock of knowledge on international best practices for accounting, governance and accountability in emerging economies a must-read primer for higher degrees by research students, practitioners and consultants.' Professor Zahirul Hoque, La Trobe Business School, La Trobe University, Australia

'This handbook is a welcome and timely addition to the limited literature on accounting in emerging economies timely in particular because there is a need to shift the focus away from the much-examined developed capital market economies, towards settings and jurisdictions of which less is known and published in the English language. It is a welcome reminder that accounting practice, regulation and the accounting profession are not homogenous, but subject to local as well as global socio-economic and political influences. In essence, this book provides a wealth of resources for the classroom as well as for researchers.' Professor Lisa Evans, University of Stirling, UK

'It is a privilege to endorse Part IV of this book, especially Chapter 21 offers an authoritative and up-to-date overview of research in accounting in emerging economies from the leading researchers in the world, including its main originator, Professor Trevor Hopper.' Professor Collins Ntim, Professor of Accounting and Deputy Head of Southampton Business School, University of Southampton, UK

"Weetman and Tsalavoutas provide a solid view of the challenges of implementing Western accounting principles and practices in emerging countries and the challenges that researchers face in disseminating their work. Summing Up: Recommended. Upper-division undergraduates through faculty and professionals."

--L. Camacho, Brigham Young University for CHOICE Awards

List of illustrations
x
Notes on contributors xi
Acknowledgements xxii
1 Introduction
1(12)
Ioannis Tsalavoutas
Pauline Weetman
PART I IFRS in emerging economies
13(108)
2 IFRS adoption in Brazil
15(13)
Isabel Lourenco
Guillermo Braunbeck
3 IFRS in India in the context of developing the profession
28(14)
Shraddha Verma
Sarada Rajeswari Krishnan
4 Applying IFRS in Russia
42(14)
Viatcheslav I. Sokolov
Natalia V. Generalova
Iurii N. Guzov
Svetlana N. Karelskaia
5 IFRS and fair value accounting in China
56(14)
Songlan (Stella) Peng
Kathryn Bewley
6 Convergence with IFRS in Malaysia
70(13)
Mazni Abdullah
Marizah Minhat
7 The accounting environment and alignment with IFRS in Vietnam
83(10)
Nguyen Cong Phuong
8 The adoption of IFRS in eight South Asian countries: the institutional context
93(12)
Muhammad Jahangir Am
Kamran Ahmed
Mohammad Zakaria Masud
9 Usefulness of accounting information to professional investors in an IFRS environment: the case of China
105(16)
Guoqiang Hu
Hui Lin
Jason Zezhong Xiao
PART II The accounting profession in emerging economies
121(48)
10 Accounting competencies in Romania
123(12)
Catalin N. Albu
Nadia Albu
11 The accountancy profession and emerging economies: reflections on the case of Syria at the margins of the global order
135(11)
Rania Kamla
Habiba Al-Shaer
Sonja Gallhqfer
Jim Haslam
12 The Brazilian accounting profession and accounting education: an historical perspective
146(10)
Lucia Lima Rodrigues
Maria Clara Bugarim
Russell Craig
13 The socio-economic context of the accounting profession in Cambodia
156(13)
Prem W. Senarath Yapa
Bopta Chan Huot
Sarath Ukwatte
PART III Audit, governance and accountability
169(64)
14 International Standards on Auditing (ISAs): conflicting influences on implementation
171(13)
Pran K. Boolaky
Peter Ghattas
Teerooven Soobaroyen
Oliver Mamet
15 Development and impact of corporate governance in Egypt
184(12)
Tarek Abdelfattah
Khaled Hussainey
16 Institutional characteristics and outcomes of corporate governance in Bangladesh: research challenges
196(14)
Abdus Sobhan
Sudipta Bose
17 NGOs in Ghana: accountabilities, performance and motivations
210(11)
Gloria Agyemang
Brendan O'Dwyer
Charles Antwi Owusu
Jeffrey Unerman
18 Accountability and labour governance in a `State of denial'
221(12)
Japed Siddiqui
Melita Mehjabeen
Sharmin Shabnam Rahman
PART IV Researchers' experiences and reflections
233(41)
19 Ethnographic significance in researching management accounting: Bangladesh and Sri Lanka
235(12)
Saiful Alam
Seuwandhi B. Ranasinghe
Danture Wickramasinghe
20 Approaches to researching management accounting in Thailand
247(12)
Sirinuch Nimtrakoon
Mike Tayles
21 Researching and publishing on accounting in emerging economies: an experiential account
259(15)
Junaid Ashraf
Trevor Hopper
Philippe Lassou
Olayinka Moses
Kelum Jayasinghe
Teerooven Soobaroyen
Shahzad Uddin
Index 274
Pauline Weetman is Professor Emerita in Accounting at the University of Edinburgh and holds the Distinguished Academic Award 2005 of the British Accounting and Finance Association. She is a co-author of International Corporate Reporting: A Comparative Approach.

Ioannis Tsalavoutas is Professor of Accounting and Finance at the University of Glasgow and holds a PhD in Accounting from the University of Edinburgh. His research on financial accounting and reporting has featured in leading journals such as Accounting and Business Research.