Globalisation, accounting and developing countries
@article{Hopper2017GlobalisationAA, title={Globalisation, accounting and developing countries}, author={Trevor Hopper and Philippe J. C. Lassou and Teerooven Soobaroyen}, journal={Critical Perspectives on Accounting}, year={2017}, volume={43}, pages={125-148} }
145 Citations
Decision‐making processes of public sector accounting reforms in India—Institutional perspectives
- Political ScienceFinancial Accountability & Management
- 2021
While International Financial Reporting Standards (IFRS) convergence has been the face of the global accounting standardisation movement for the past few decades accounting reforms in the public…
Standadization and harmonization of management accounting and economic analysis in a transition economy
- EconomicsBulletin of Taras Shevchenko National University of Kyiv. Economics
- 2020
Globalization and integration processes require further improvement of accounting and analysis of each country in order to form common standards and principles of accounting and financial reporting.…
Government accounting reforms in Sub-Saharan African countries and the selective ignorance of the epistemic community: A competing logics perspective
- Political ScienceCritical Perspectives on Accounting
- 2021
Essays on Financial Reporting and Auditing Regulation
- Business
- 2019
The global business world requires precise, reliable financial information. It has been argued that the International Financial Reporting Standards (IFRSs) and International Standards on Auditing…
Institutionalisation of the Cash Basis International Public Sector Accounting Standard in the Central Government of Bangladesh
- Political Science, BusinessJournal of Accounting in Emerging Economies
- 2019
Purpose
The purpose of this paper is to examine public sector accounting reforms, mainly the adoption and implementation of the Cash Basis International Public Sector Accounting Standard (IPSAS) in…
Unintended consequences in implementing public sector accounting reforms in emerging economies: evidence from Egypt, Nepal and Sri Lanka
- Political ScienceInternational Review of Administrative Sciences
- 2019
This study investigates the implementation of public sector accounting reforms in Egypt, Nepal and Sri Lanka. Data for the article are derived through document analysis and semi-structured interviews…
Neopatrimonialism, good governance, corruption and accounting in Africa: Idealism vs pragmatism
- Business
- 2017
Purpose: The aim is to reflect on how best to design, implement and assess accounting reforms in Africa.
Design/methodology/approach: A cross-disciplinary literature review
Findings: Whilst…
Accounting polycentricity in Africa: Framing an ‘accounting and development’ research agenda
- Economics, BusinessCritical Perspectives on Accounting
- 2021
Analysing corporate governance and accountability practices from an African neo-patrimonialism perspective: Insights from Kenya
- BusinessCritical Perspectives on Accounting
- 2021
Why Do African Countries Adopt IFRS? An Institutional Perspective
- Business
- 2020
We examine the institutional drivers of International Financial Reporting Standards (IFRS) adoption in Africa. The study covers all 54 African countries and relies on data from 2010 to 2015. Our…
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