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Author Weetman, Pauline

Title The Routledge Companion to Accounting in Emerging Economies / edited by Pauline Weetman and Ioannis Tsalavoutas
Published Abingdon, Oxon ; New York, NY : Routledge, 2020
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Description 1 online resource (313 pages)
Series Routledge Companions in Business, Management and Accounting Series
Routledge companions
Routledge companions in business, management and accounting
Routledge companions
Contents Introduction -- Part I IFRS in emerging economies -- IFRS adoption in Brazil -- IFRS in India in the context of developing the profession -- Applying IFRS in Russia -- IFRS and fair value accounting in China -- Convergence with IFRS in Malaysia -- The accounting environment and alignment with IFRS in Vietnam -- The adoption of IFRS in eight South Asian countries -- Usefulness of accounting information to professional investors in an IFRS environment -- Part II The acccounting profession in emerging economies -- Accounting competencies in Romania -- The accountancy profession and emerging economies -- The Brazilian accounting profession and accounting education -- The socio-economic context of the accounting profession in Cambodia -- Part III Audit, governance and accountability -- International standards on auditing (ISAs) -- Development and impact of corporate governance in Egypt -- Institutional characteristics and outcomes of corporate governance in Bangladesh -- NGOs in Ghana -- Accountability and labour governance in a 'state of denial' -- Part IV Researchers' experiences and reflections -- Ethnographic significance in researching management accounting -- Approaches to researching management accounting in Thailand -- Researching and publishing on accounting in emerging economies
Summary 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
Bibliography Includes bibliographical references and index
Notes 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
Online resource; title from digital title page (viewed on October 08, 2019)
Subject Accounting -- Standards -- Developing countries
Accounting -- Developing countries
Finance, Public -- Developing countries -- Accounting
Accounting -- Standards.
BUSINESS & ECONOMICS -- Accounting -- Financial.
BUSINESS & ECONOMICS -- Accounting -- General.
Finance, Public -- Accounting.
Developing countries.
Form Electronic book
Author Tsalavoutas, Ioannis
ISBN 1351128477