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基本説明
The book draws commentary and analyses together to inform future research, practice and policy and raises awareness of the actual and potential role of accounting in formulating and executing development policy.
Full Description
This innovative and informative Handbook brings together leading international researchers on accounting and development to review empirical evidence, issues, policies and practices both past and present. The perspectives of the expert contributors reflect the strong growth of research on the topic, as accounting is increasingly recognized as an important factor in development. The book draws commentary and analyses together to inform future research, practice and policy and raises awareness of the actual and potential role of accounting in formulating and executing development policy.
With theoretical and empirically focused chapters, this Handbook will appeal to academics and postgraduate students in accounting and development studies, practitioners, policymakers and development partners.
Contributors: M. Annisette, J. Brown, A. Cobham, C. Emmanuel, J. Everett, S. Fyson, C. Graham, M. Habib, K. Holmes, T. Hopper, Mahmud Hossain, Monirul Hossain, K. Jacobs, C. Jubb, S. Lawrence, D. McNair, P. Molisa, N. Musyoki, B. O'Dwyer, H. Perera, C. Poullaos, K. Sen, J. Siddiqui, M. Tsamenyi, C.U. Uche, S. Uddin, J. Unerman, D. Vandangombo, D. Wickramasinghe, A. Wynne
Contents
Contents:
1. Introduction: Accounting and Development
Trevor Hopper, Mathew Tsamenyi, Shahzad Uddin and Danture Wickramasinghe
2. Accounting and Development: The Role of Donor's from Policy to Practice
Sara Fyson
3. The Role of Rich Countries in Development: The Case for Reforms
Alexander Cobham and David McNair
4. The Role of Transnational Institutions in Framing Accounting in the Global South
Cameron Graham and Marcia Annisette
5. Accounting Professionalization in Developing Countries
Chris Poullaos and Chibuike U. Uche
6. Adoption of International Financial Reporting Standards in Developing Countries
Hector Perera
7. Audit Markets in Less Developed Economies: Caveats for Globalization?
Javed Siddiqui
8. Accounting Standards and Capital Market Development
Mahmud Hossain, Monirul Hossain and Kunal Sen
9. Accounting and Accountability for NGOs
Jeffrey Unerman and Brendan O'Dwyer
10. Empowering or Oppressing: The Case of Microfinance Institutions
Kerry Jacobs, Mohshin Habib, Nzilu Musyoki and Christine Jubb
11. Government Accounting in the Global South: The Design, Implementation and Use of Global Solutions for Local Needs
Andy Wynne and Stewart Lawrence
12. Management Control after Privatization: Illustrations from Less Developed Countries
Trevor Hopper, Mathew Tsamenyi, Shahzad Uddin and Danture Wickramasinghe
13. Corruption in the Developing Countries: 'Thinking About' the Role of Accounting
Jeff Everett
14. Taxation and Accounting Issues in Development Policies
Kevin Holmes
15. Exploring the Transfer Pricing Conundrum
Clive Emmanuel
16. Social and Environmental Accounting in Developing Countries - Challenges, Conflicts and Contradictions
Pala Molisa, Danaa Vandangombo and Judy Brown
Index
