1st Edition

The Routledge Handbook of Accounting in Asia

Edited By Zhijun Lin Copyright 2018
    336 Pages
    by Routledge

    336 Pages 18 B/W Illustrations
    by Routledge

    As the centre of world economic development has shifted towards Asia over the last two decades, many Asian countries have witnessed rapid growth in economic and business operations. In light of these recent changes, accounting has played a significant role in assisting economic transition and advancement in Asian countries. However, although the general trend over recent decades towards convergence in financial reporting standards and practices has dramatically improved the comparability of accounting information, considerable variances remain in practices between countries.

    This Handbook therefore provides an up-to-date review of contemporary accountancy across Asia, illustrating how standards have been reshaped to accommodate the needs of economic and social trends. As well as providing an overview of standards in the larger Asian economies of China, India and Japan, contributions to the Handbook also include studies of countries such as Sri Lanka, Nepal, Cambodia and Mongolia. In particular, this Handbook analyses:

    • financial accounting and reporting

    • management accounting

    • auditing and accounting professionalization

    • governmental and public-sector accounting

    • accounting education

    • accounting development in Asian emerging economies

    The Routledge Handbook of Accounting in Asia offers students, academics, regulators and practitioners an essential reference guide to the current scholarship and practice in the field of accountancy in Asia. It will be a useful resource in particular for students of accountancy, business studies and Asian studies.


    Section I Financial Accounting and Reporting:

    1. Development of Financial Reporting Standards and Practices in Indonesia

    2. Transparency at the Crossroads: Contemporary Accountancy in Korea

    3. Adoption of Fair Value Accounting and Its Implementation in China

    4. Development of Accounting and Financial Reporting Practices in The Islamic Republic of Pakistan

    Section II Management Accounting

    5. Management Accounting in Japan: Current Practices

    6. Development of Management Accounting Practices in Indonesia

    7. Evolution and Development of Management Accounting Practices in Thailand

    8. Development of Management Accounting in Sri Lanka

    Section III Auditing and Accounting Professionalization

    9. Auditing Standards and Practice in China: an Overview of the Development in Past Two Decades

    10. Development of Accounting Profession in Cambodia

    11. Development of Accounting Professionalization in Taiwan

    Section IV Governmental and Public Sector Accounting

    12. The Evolution and Reforms of Governmental Accounting in China

    13. Accounting for Governments and Organizations in the Public Sector in India

    14. Public Sector Accounting Practices and Reforms in Nepal

    Section V Accounting education

    15. Accounting Education in Japan

    16. Accounting Education in Singapore

    Section VI Accounting Development in Asian Emerging Economies

    17. Recent Development of Accounting and Reporting Practices in Vietnam

    18. Accounting Development in Bangladesh

    19. Accounting Environment in Cambodia

    20. Development of Accounting Practices in Mongolia




    Zhijun Lin is Professor, Associate Vice President and Dean at the School of Business, Macau University of Science and Technology.