The Routledge Companion to Accounting in Emerging Economies

Cover
Half Title
Series Page
Title Page
Copyright Page
Table of Contents
List of illustrations
Notes on contributors
Acknowledgements
1 Introduction
	IFRS in emerging economies
	The accounting profession in emerging economies
	Audit, governance and accountability
	Researchers’ experiences and reflections
	Cross-cutting themes
	Final word
	Notes
	References
Part I: IFRS in emerging economies
	2 IFRS adoption in Brazil
		Introduction
		The process of IFRS adoption in Brazil
		Wider changes arising from the adoption of IFRS in Brazil
		Investigating the effects of IFRS adoption in Brazil
		Accounting practices in Brazil in the IFRS era
		Future directions
	3 IFRS in India in the context of developing the profession
		Introduction
		Socio-economic and political context of India
		Accounting in India post-independence
		Accounting professionalisation in India post-independence
		Standard setting in India
		Move towards IFRS convergence in India
		Interactions between the ICAI and the IASB
		Future directions
		Notes
		References
	4 Applying IFRS in Russia
		Introduction
		Literature review
		National specifics of Russian accounting
		Reasons for introducing IFRS in Russia
		Stages of IFRS implementation in Russia
		Application of IFRS by Russian companies
		Applying IFRS in Russia – practice
		Future directions
		Notes
		References
	5 IFRS and fair value accounting in China
		Introduction
		Stages of IFRS adoption and FVA development in China
		Literature assessing convergence with IFRS
		Literature assessing FVA implementation in practice
		Literature assessing factors driving/impeding IFRS and FVA adoption: discussion and critique of convergence
		Future directions
		Notes
		References
	6 Convergence with IFRS in Malaysia
		Introduction
		Overview of financial reporting and disclosure regulation in Malaysia
		Convergence with IFRS
		Issues and challenges of IFRS convergence in Malaysia
		Studies of IFRS in the context of Malaysia
		Future directions
		Notes
		Reference
	7 The accounting environment and alignment with IFRS in Vietnam
		Introduction
		Politics, the economy and their effect on the environment of accounting
		Gradualist mixed approach to regulating accounting
		The Uniform Accounting System and Vietnamese Accounting Standards
		Issues of accounting regulation aligned with IAS/IFRS
		Accounting tradition
		Accounting profession
		Future directions
		Notes
		References
	8 The adoption of IFRS in eight South Asian countries: the institutional context
		Introduction
		SAARC – an outline
		Financial reporting regulations in SAARC countries
		Due process of accounting standards setting in SAARC countries
		Bodies responsible for setting accounting standards
		Standard-setting process in SAARC countries
		Adoption of IFRS in SAARC countries
		Enforcement of and compliance with accounting standards
		The role of the South Asian Federation of Accountants in improving corporate reporting in SAARC countries
		The role of capital markets in improving corporate reporting in SAARC countries
		Future directions
		References
	9 Usefulness of accounting information to professional investors in an IFRS environment: the case of China
		Introduction
		Background
		Literature review
		Survey evidence from China
		Future directions
		Acknowledgements
		Notes
		References
Part II: The accounting profession in emerging economies
	10 Accounting competencies in Romania
		Introduction
		State–profession boundaries and efforts for professionalisation
		The role and image of accountants in society
		Changes in the economic, technological, social and organisational environment
		Future directions
		Note
		References
	11 The accountancy profession and emerging economies: reflections on the case of Syria at the margins of the global order
		Introduction
		Syria and the accountancy profession: an historical review
		Globalisation: Syrian professional accountants at the crossroads between globalism and isolation
		Future directions
		Notes
		References
	12 The Brazilian accounting profession and accounting education: an historical perspective
		Introduction
		Accounting education in Brazil and the creation of the CFC/CRC system
		Accounting education in Brazil after the creation of the CFC/CRC system
		Challenges for accounting education and the accounting profession
		Future directions
		Notes
		References
	13 The socio-economic context of the accounting profession in Cambodia
		Introduction
		Cambodian socio-economic context
		The Cambodia Securities Exchange (CSX) and stock market regulation
		Accounting and accountability policy making
		Assurance and auditing standards
		Economic and political influence on the accounting profession
		Future directions
		Notes
		References
Part III: Audit, governance and accountability
	14 International Standards on Auditing (ISAs): conflicting influences on implementation
		Introduction
		ISA implementation: a review of prior studies
		ISAs in developing and emerging economies
		The micro-level picture: an Egyptian case
		Future directions
		Notes
		References
	15 Development and impact of corporate governance in Egypt
		Introduction
		Corporate governance
		Prior corporate governance research
		Future directions
		Notes
		References
	16 Institutional characteristics and outcomes of corporate governance in Bangladesh: research challenges
		Introduction
		Bangladesh: an institutional overview
		Research themes – theories and methods
		Institutions and CG in Bangladesh
		CG and outcomes
		Future directions
		Note
		References
	17 NGOs in Ghana: accountabilities, performance and motivations
		Introduction
		NGOs and overseas assistance in Ghana
		Hierarchical and holistic accountability
		Upward accountability
		Downward accountability
		Performance management in faith-based NGOs in Ghana
		Future directions
		Note
		References
	18 Accountability and labour governance in a ‘State of denial’
		Introduction
		Theorising denial
		Human rights and accountability in Bangladesh: the ‘State of denial’
		Denial of human rights in the RMG sector pre-Rana Plaza
		The Rana Plaza collapse: a crisis of legitimacy and eventual acceptance of private sector governance
		Five years since Rana Plaza: return of the denial regime?
		Future directions
		References
Part IV: Researchers’ experiences and reflections
	19 Ethnographic significance in researching management accounting: Bangladesh and Sri Lanka
		Introduction
		The art of ethnography
		An account of ethnographic studies in LDC accounting
		Experiences in contextualising and textualising
		Future directions
		References
	20 Approaches to researching management accounting in Thailand
		Introduction
		Background to Thailand
		Management accounting in the private sector
		Management accounting in the public sector
		Environmental management accounting and CSR
		Future directions
		Note
		References
	21 Researching and publishing on accounting in emerging economies: an experiential account
		Introduction
		Progress to date
		Issues facing researchers in emerging economies
		Factors leading to publication (or not)
		Future directions
		Notes
		References
Index