ABSTRACT

This volume is a peer-reviewed collection of chapters. Routledge is the world’s leading commercial publisher of social sciences and humanities books. Routledge also is a multi-disciplinary publisher of research books for an academic audience. Routledge Studies in Accounting series examines the roles of accounting and accounting theory in the contemporary world based on a major work of scholarship by the authors. Routledge’s research book seeks to advance scholarly knowledge and debate by providing cutting edge and insightful research. To maintain this high quality of publishing, peer review is a fundamental element of Routledge’s publication process for research-based books. Independent scholarly referees are appointed to provide anonymous independent review comments on the content, quality, contribution, and potential market for a finished book to be offered for sale in the form of hardbound or softbound copies. This feedback is shared with authors, enhanced by insights from an in-house subject specialist editor in order to develop the volume’s content. The book has an International Standard Book Number (ISBN), and the authors share responsibility for the whole book.