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.
1. Introduction Ioannis Tsalavoutas and Pauline Weetman Part I IFRS in emerging economies 2. IFRS adoption in Brazil Isabel Lourenço and Guillermo Braunbeck 3. IFRS in India in the context of developing the profession Shraddha Verma and Sarada Rajeswari Krishnan 4. Applying IFRS in Russia Viatcheslav I. Sokolov, Natalia V. Generalova, Iurii N. Guzov and Svetlana N. Karelskaia 5. IFRS and fair value accounting in China Songlan (Stella) Peng and Kathryn Bewley 6. Convergence with IFRS in Malaysia Mazni Abdullah and Marizah Minhat 7. The accounting environment and alignment with IFRS in Vietnam Nguyen Cong Phuong 8. The adoption of IFRS in eight South Asian countries: the institutional context Muhammad Jahangir Ali, Kamran Ahmed and Mohammad Zakaria Masud 9. Usefulness of accounting information to professional investors in an IFRS environment: the case of China Guoqiang Hu, Hui Lin and Jason Zezhong Xiao Part II. The accounting profession in emerging economies 10. Accounting competencies in Romania Cătălin N. Albu and Nadia Albu 11. The accountancy profession and emerging economies: reflections on the case of Syria at the margins of the global order Rania Kamla, Habiba Al-Shaer, Sonja Gallhofer and Jim Haslam 12 .The Brazilian accounting profession and accounting education: an historical perspective Lúcia Lima Rodrigues, Maria Clara Bugarim and Russell Craig 13. The socio-economic context of the accounting profession in Cambodia Prem W. Senarath Yapa, Bopta Chan Huot and Sarath Ukwatte Part III. Audit, governance and accountability 14. International Standards on Auditing (ISAs): conflicting influences on implementation Pran K. Boolaky, Peter Ghattas, Teerooven Soobaroyen and Oliver Marnet 15. Development and impact of corporate governance in Egypt Tarek Abdelfattah and Khaled Hussainey 16. Institutional characteristics and outcomes of corporate governance in Bangladesh: research challenges Abdus Sobhan and Sudipta Bose 17. NGOs in Ghana: accountabilities, performance and motivations Gloria Agyemang, Brendan O’Dwyer, Charles Antwi Owusu and Jeffrey Unerman 18. Accountability and labour governance in a ‘State of denial’ Javed Siddiqui, Melita Mehjabeen and Sharmin Shabnam Rahman Part IV. Researchers’ experiences and reflections 19. Ethnographic significance in researching management accounting: Bangladesh and Sri Lanka Saiful Alam, Seuwandhi B. Ranasinghe and Danture Wickramasinghe 20. Approaches to researching management accounting in Thailand Sirinuch Nimtrakoon and Mike Tayles 21. Researching and publishing on accounting in emerging economies: an experiential account Junaid Ashraf, Trevor Hopper, Philippe Lassou, Olayinka Moses, Kelum Jayasinghe, Teerooven Soobaroyen and Shahzad Uddin