Accounting And Accountability In Emerging And Transition Economies
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Author | : Trevor M. Hopper |
Publisher | : JAI Press Incorporated |
Total Pages | : 608 |
Release | : 2003-12-15 |
Genre | : Business & Economics |
ISBN | : 9780762310760 |
The supplement presents an intriguing combination of 21 chapters, separated for presentation purposes into seven themes, dealing respectively with (1) the role of external agencies in the structural adjustment of emerging and transition economies (3 chapters); (2) the nexus among financial accounting standards, auditing and the reporting of intellectual capital (3 chapters); (3) the interface between corporate governance and financial management (5 chapters); (4) the transformation of public sector accounting and management (3 chapters); (5) the conjunction between liberalization policies and privatisation of state-owned enterprises (3 chapters); (6) the influence of culture and historical antecedents on accounting and accountability (2 chapters); and (7) the role of accounting education and profession in transition economies (2 chapters).
Author | : Trevor M. Hopper |
Publisher | : JAI Press Incorporated |
Total Pages | : 622 |
Release | : 2003-12-15 |
Genre | : Business & Economics |
ISBN | : 9780762310760 |
The supplement presents an intriguing combination of 21 chapters on Accounting and Accountability in Emerging and Transition Economies
Author | : Kelum Jayasinghe |
Publisher | : Emerald Group Publishing |
Total Pages | : 239 |
Release | : 2015-10-16 |
Genre | : Business & Economics |
ISBN | : 1784416614 |
Volume 15 of Research in Accounting in Emerging Economies focuses on how NPM ideas have been conceptualised, implemented and affected the accounting, accountability and auditing practices in emerging economies characterised by different ideologies, social and political factors.
Author | : Robert W. McGee |
Publisher | : Springer Science & Business Media |
Total Pages | : 506 |
Release | : 2008-11-16 |
Genre | : Business & Economics |
ISBN | : 038725708X |
The editor has assembled a stellar group of experts to address such topics as: accounting reform in Russia, Ukraine, Estonia, Armenia, Serbia, China, and Spain; accounting education and development of the accounting profession in several transition economies; and corporate governance issues in the developing world.
Author | : Mr. M. Cangiano |
Publisher | : International Monetary Fund |
Total Pages | : 468 |
Release | : 2013-04-05 |
Genre | : Business & Economics |
ISBN | : 1475512198 |
The first two decades of the twenty-first century have witnessed an influx of innovations and reforms in public financial management. The current wave of reforms is markedly different from those in the past, owing to the sheer number of innovations, their widespread adoption, and the sense that they add up to a fundamental change in the way governments manage public money. This book takes stock of the most important innovations that have emerged over the past two decades, including fiscal responsibility legislation, fiscal rules, medium-term budget frameworks, fiscal councils, fiscal risk management techniques, performance budgeting, and accrual reporting and accounting. Not merely a handbook or manual describing practices in the field, the volume instead poses critical questions about innovations; the issues and challenges that have appeared along the way, including those associated with the global economic crisis; and how the ground can be prepared for the next generation of public financial management reforms. Watch Video of Book Launch
Author | : Ezio Caruso |
Publisher | : |
Total Pages | : |
Release | : 2021 |
Genre | : |
ISBN | : |
In 2009, the G-20 in London recommended that accounting standard setters, strengthen accounting recognition of loan-loss provisions by incorporating a broader range of credit information (G20 2009). In response, the International Accounting Standards Board (IASB) issued International Financial Reporting Standard 9 (IFRS 9) in July 2014, it became effective in 2018. This paper relies on a survey and bilateral meetings with prudential supervisors. This paper deals with the expected credit loss framework, with a particular focus on EMDEs. In 2020, EMDEs were facing challenges when dealing with IFRS 9 during the Coronavirus (COVID-19) pandemic, given the unprecedented reversals in capital flows as global risk appetite declined. EMDEs are coping with weaker health care systems and more limited fiscal space to provide support. Based on the experience of the surveyed countries and their reflections on challenges and potential remedies that they used while implementing the IFRS 9 accounting framework, the authors identified a set of high level policy recommendations for prudential supervisors in emerging markets and developing economies (EMDEs) willing to transition to IFRS 9. The paper is organized as follows: Section 2 presents the survey results; Section 3 presents policy recommendations for supervisory authorities in countries that implemented IFRS 9 as well as in countries that are still in the process of IFRS 9 implementation; and Section 4 offers conclusions.
Author | : Mathew Tsamenyi |
Publisher | : Emerald Group Publishing |
Total Pages | : 397 |
Release | : 2009-11-19 |
Genre | : Business & Economics |
ISBN | : 1849506256 |
Accounting research in emerging economies has grown over the years. This title includes articles that contribute to our understanding of how accounting functions in emerging economies.
Author | : Brian A. Rutherford |
Publisher | : Lexis Law Publishing (Va) |
Total Pages | : 280 |
Release | : 1983 |
Genre | : Business & Economics |
ISBN | : |
Provides a general introduction to the economic and political structure of the public sector, the main principles of accounting and auditing in the public sector, the description of current practice in all main branches of ...
Author | : Robin Roslender |
Publisher | : Routledge |
Total Pages | : 703 |
Release | : 2017-09-11 |
Genre | : Business & Economics |
ISBN | : 131768673X |
The field of critical accounting has expanded rapidly since its inception and has become recognised as offering a wealth of provocative insights in the wake of the global financial crisis. It is now firmly embedded within accounting literature and in how accounting is taught. Surveying the evolving field of Critical Accounting, including theory, ethics, history, development and sustainability, this Companion presents key debates in the field, providing a comprehensive overview. Incorporating interdisciplinary perspectives on accounting, the volume concludes by considering new directions in which critical accounting research may travel. With an international array of established and respected contributors, this Routledge Companion is a vital resource for students and researchers across the world.
Author | : Trevor Hopper |
Publisher | : Edward Elgar Publishing |
Total Pages | : 337 |
Release | : 2012-01-01 |
Genre | : Business & Economics |
ISBN | : 1781002606 |
'The Handbook of Accounting and Development examines the major areas of accounting and development (financial reporting, management control, taxation, education) in both the public and private sectors. The four editors have written two of the chapters, including the "Introduction" which is more substantial and useful than an average introduction. The remaining 14 chapters are contributed by 22 distinguished authors who work in nine different countries. The quality of the writing is high throughout. The Handbook should be warmly welcomed by policy-makers and academics, especially those of us who have not paid enough attention to such matters in the past.' – Christopher Nobes, Royal Holloway, University of London, UK 'Trevor Hopper and his colleagues provide a central point of reference for research into accounting and development. Definitive chapters from internationally recognised authors (including Marcia Annisette, Kerry Jacobs, Chris Poullaos, Brendan O'Dwyer, Chibuike Uche and Jeffrey Unerman) cover the full range of issues from the role of capital markets in development, through accounting professionalization, to taxation and transfer pricing. Contributions from authors working for donors and non-governmental organisations provide a useful practical dimension that builds on the more academic chapters.' – Christopher Napier, Royal Holloway, University of London, UK This innovative and informative Handbook brings together leading international researchers on accounting and development to review empirical evidence, issues, policies and practices both past and present. The perspectives of the expert contributors reflect the strong growth of research on the topic, as accounting is increasingly recognised as an important factor in development. The book draws commentary and analyses together to inform future research, practice and policy and raises awareness of the actual and potential role of accounting in formulating and executing development policy. With theoretical and empirically focused chapters, this Handbook will appeal to academics and postgraduate students in accounting and development studies, practitioners, policymakers and development partners.