The Routledge Companion to Accounting in Emerging Economies: 1st Edition (e-Book) book cover

The Routledge Companion to Accounting in Emerging Economies

1st Edition

Edited by Pauline Weetman, Ioannis Tsalavoutas


290 pages | 3 B/W Illus.

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Hardback: 9780815356202
pub: 2019-07-30
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pub: 2019-07-23
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As researchers reveal the increasing complexities of accounting practices in emerging economies, there is a growing need for an overview of the topic. The Routledge Companion to Accounting in Emerging Economies is a prestige work offering an introduction to current scholarship in the field, with indications of future directions for enhancing the contribution to knowledge.

With regional coverage of key emerging economies such as Brazil, Russia, India and China, the team of contributors analyse issues in accounting in detail, while shedding light on the role of the accounting profession in providing accountability and governance across the developing world. Each chapter is headed up by an internationally recognised author who is a leading expert in designing and implementing research approaches to the topic. Within the team of authors, some are experienced senior contributors while others are developing new avenues of exploration on the basis of high-quality doctoral study. This range of author experience has been deliberately chosen to allow the reader to envisage working in such a team while growing in confidence.

This unique reference offers a comprehensive guide to advanced students, academics, practitioners and policy makers on the current state of, and potential developments in, accounting in developing economies globally. This work will be of particular interest to students and researchers looking to identify topics in emerging economies, academics and practitioners seeking convenient access to an unfamiliar area, and established researchers seeking a single repository on the current state of knowledge, current debates and relevant literature.


'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

Table of Contents

1 Introduction Ioannis Tsalavoutas and Pauline Weetman Part I IFRS in emerging economies 2 IFRS adoption in Brazil Isabel Lourenço and Guillermo Braunbeck 3 IFRS in India in the context of developing the profession Shraddha Verma and Sarada Rajeswari Krishnan 4 Applying IFRS in Russia Viatcheslav I. Sokolov, Natalia V. Generalova, Iurii N. Guzov and Svetlana N. Karelskaia 5 IFRS and fair value accounting in China Songlan (Stella) Peng and Kathryn Bewley 6 Convergence with IFRS in Malaysia Mazni Abdullah and Marizah Minhat 7 The accounting environment and alignment with IFRS in Vietnam Nguyen Cong Phuong 8 The adoption of IFRS in eight South Asian countries: the institutional context Muhammad Jahangir Ali, Kamran Ahmed and Mohammad Zakaria Masud 9 Usefulness of accounting information to professional investors in an IFRS environment: the case of China Guoqiang Hu, Hui Lin and Jason Zezhong Xiao Part II The accounting profession in emerging economies 10 Accounting competencies in Romania Cătălin N. Albu and Nadia Albu 11 The accountancy profession and emerging economies: reflections on the case of Syria at the margins of the global order Rania Kamla, Habiba Al-Shaer, Sonja Gallhofer and Jim Haslam 12 The Brazilian accounting profession and accounting education: an historical perspective Lúcia Lima Rodrigues, Maria Clara Bugarim and Russell Craig 13 The socio-economic context of the accounting profession in Cambodia Prem W. Senarath Yapa, Bopta Chan Huot and Sarath Ukwatte Part III Audit, governance and accountability 14 International Standards on Auditing (ISAs): conflicting influences on implementation Pran K. Boolaky, Peter Ghattas, Teerooven Soobaroyen and Oliver Marnet 15 Development and impact of corporate governance in Egypt Tarek Abdelfattah and Khaled Hussainey 16 Institutional characteristics and outcomes of corporate governance in Bangladesh: research challenges Abdus Sobhan and Sudipta Bose 17 NGOs in Ghana: accountabilities, performance and motivations Gloria Agyemang, Brendan O’Dwyer, Charles Antwi Owusu and Jeffrey Unerman 18 Accountability and labour governance in a ‘State of denial’ Javed Siddiqui, Melita Mehjabeen and Sharmin Shabnam Rahman Part IV Researchers’ experiences and reflections 19 Ethnographic significance in researching management accounting: Bangladesh and Sri Lanka Saiful Alam, Seuwandhi B. Ranasinghe and Danture Wickramasinghe 20 Approaches to researching management accounting in Thailand Sirinuch Nimtrakoon and Mike Tayles 21 Researching and publishing on accounting in emerging economies: an experiential account Junaid Ashraf, Trevor Hopper, Philippe Lassou, Olayinka Moses, Kelum Jayasinghe, Teerooven Soobaroyen and Shahzad Uddin

About the Editors

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.

About the Series

Routledge Companions in Business, Management and Accounting

Routledge Companions in Business, Management and Accounting are prestige reference works which provide an overview of a whole subject area or sub-discipline. These books survey the state of the discipline including emerging and cutting edge areas. Providing a comprehensive, up to date, definitive work of reference, Routledge Companions can be cited as an authoritative source on the subject.

Edited by an array of highly regarded scholars, these volumes also benefit from teams of contributors which reflect an international range of perspectives. Individually, Routledge Companions in Business, Management and Accounting provide an impactful one-stop-shop resource for each theme covered. Collectively, they represent a comprehensive learning and research resource for researchers, postgraduate students and reflective practitioners.

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Subject Categories

BISAC Subject Codes/Headings:
BUSINESS & ECONOMICS / Accounting / General
BUSINESS & ECONOMICS / Accounting / Financial
BUSINESS & ECONOMICS / Accounting / Managerial
BUSINESS & ECONOMICS / Accounting / Standards (GAAP, IFRS, etc.)