Routledge Companion to Accounting in Emerging Economies

Pauline Weetman is Professor Emerita in Accounting at the University of Edinburgh and holds the Distinguished Academic Award 2005 of the British Accounting and Finance Association. She is a co-author of International Corporate Reporting: A Comparative Approach. Ioannis Tsalavoutas is Professor of Accounting and Finance at the University of Glasgow and holds a PhD in Accounting from the University of Edinburgh. His research on financial accounting and reporting has featured in leading journals such as Accounting and Business Research.

'A comprehensive guide full of insightful information for those who want to enhance their current stock of knowledge on international best practices for accounting, governance and accountability in emerging economies … a must-read primer for higher degrees by research students, practitioners and consultants.' — Professor Zahirul Hoque, La Trobe Business School, La Trobe University, Australia'This handbook is a welcome and timely addition to the limited literature on accounting in emerging economies – timely in particular because there is a need to shift the focus away from the much-examined developed capital market economies, towards settings and jurisdictions of which less is known and published in the English language. It is a welcome reminder that accounting practice, regulation and the accounting profession are not homogenous, but subject to local as well as global socio-economic and political influences. In essence, this book provides a wealth of resources for the classroom as well as for researchers.' — Professor Lisa Evans, University of Stirling, UK'It is a privilege to endorse Part IV of this book, especially Chapter 21 offers an authoritative and up-to-date overview of research in accounting in emerging economies from the leading researchers in the world, including its main originator, Professor Trevor Hopper.' — Professor Collins Ntim, Professor of Accounting and Deputy Head of Southampton Business School, University of Southampton, UK"Weetman and Tsalavoutas provide a solid view of the challenges of implementing Western accounting principles and practices in emerging countries and the challenges that researchers face in disseminating their work. Summing Up: Recommended. Upper-division undergraduates through faculty and professionals."--L. Camacho, Brigham Young University for CHOICE Awards

• 1 Introduction Part I IFRS in emerging economies 2 IFRS adoption in Brazil 3 IFRS in India in the context of developing the profession 4 Applying IFRS in Russia 5 IFRS and fair value accounting in China 6 Convergence with IFRS in Malaysia 7 The accounting environment and alignment with IFRS in Vietnam 8 The adoption of IFRS in eight South Asian countries: the institutional context 9 Usefulness of accounting information to professional investors in an IFRS environment: the case of China Part II The accounting profession in emerging economies 10 Accounting competencies in Romania 11 The accountancy profession and emerging economies: reflections on the case of Syria at the margins of the global order 12 The Brazilian accounting profession and accounting education: an historical perspective 13 The socio-economic context of the accounting profession in Cambodia Part III Audit, governance and accountability 14 International Standards on Auditing (ISAs): conflicting influences on implementation 15 Development and impact of corporate governance in Egypt 16 Institutional characteristics and outcomes of corporate governance in Bangladesh: research challenges 17 NGOs in Ghana: accountabilities, performance and motivations 18 Accountability and labour governance in a ‘State of denial’ Part IV Researchers’ experiences and reflections 19 Ethnographic significance in researching management accounting: Bangladesh and Sri Lanka 20 Approaches to researching management accounting in Thailand 21 Researching and publishing on accounting in emerging economies: an experiential account