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The Routledge Companion to Accounting in Emerging Economies

Edited by: Pauline Weetman , Ioannis Tsalavoutas

Print publication date:  August  2019
Online publication date:  August  2019

Print ISBN: 9780815356202
eBook ISBN: 9781351128506
Adobe ISBN:

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Book description

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.

Table of contents

Prelims Download PDF
Chapter  1:  Introduction Download PDF
Chapter  2:  IFRS adoption in Brazil Download PDF
Chapter  3:  IFRS in India in the context of developing the profession Download PDF
Chapter  4:  Applying IFRS in Russia Download PDF
Chapter  5:  IFRS and fair value accounting in China Download PDF
Chapter  6:  Convergence with IFRS in Malaysia Download PDF
Chapter  7:  The accounting environment and alignment with IFRS in Vietnam Download PDF
Chapter  8:  The adoption of IFRS in eight South Asian countries Download PDF
Chapter  9:  Usefulness of accounting information to professional investors in an IFRS environment Download PDF
Chapter  10:  Accounting competencies in Romania Download PDF
Chapter  11:  The accountancy profession and emerging economies Download PDF
Chapter  12:  The Brazilian accounting profession and accounting education Download PDF
Chapter  13:  The socio-economic context of the accounting profession in Cambodia Download PDF
Chapter  14:  International Standards on Auditing (ISAs) Download PDF
Chapter  15:  Development and impact of corporate governance in Egypt Download PDF
Chapter  16:  Institutional characteristics and outcomes of corporate governance in Bangladesh Download PDF
Chapter  17:  NGOs in Ghana Download PDF
Chapter  18:  Accountability and labour governance in a ‘State of denial’ Download PDF
Chapter  19:  Ethnographic significance in researching management accounting Download PDF
Chapter  20:  Approaches to researching management accounting in Thailand Download PDF
Chapter  21:  Researching and publishing on accounting in emerging economies Download PDF
Index Download PDF
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