The Routledge Handbook of Accounting in Asia  book cover
1st Edition

The Routledge Handbook of Accounting in Asia

ISBN 9781138189034
Published August 23, 2017 by Routledge
314 Pages 18 B/W Illustrations

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Book Description

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.

Table of Contents


Section I Financial Accounting and Reporting:

1. Development of Financial Reporting Standards and Practices in Indonesia, Agus Fredy Maradona and Parmod Chand

2. Transparency at the Crossroads: Contemporary Accountancy in Korea, Jay Junghun Lee and Han Yi

3. Adoption of Fair Value Accounting and Its Implementation in China, Guoqiang Hu, Bing Huang, Jason Xiao, Qin Xu, and Dehui Yu

4. Development of Accounting and Financial Reporting Practices in The Islamic Republic of Pakistan, Imtiaz Badshah and Frode Mellemvik

Section II Management Accounting

5. Management Accounting in Japan: Current Practices, S. Ueno, P. Scarbrough and S. Hosomi

6. Development of Management Accounting Practices in Indonesia, Johnny Jermias

7. Evolution and Development of Management Accounting Practices in Thailand, Anbalagan Krishnan and Prem Lal Joshi

8. Development of Management Accounting in Sri Lanka, Janek Ratnatunga, Kashi Balachandran and Michael Tse

Section III Auditing and Accounting Professionalization

9. Auditing Standards and Practice in China: an Overview of the Development in Past Two Decades, Guiru Hua, and Haiyan Zhou

10. Development of Accounting Profession in Cambodia, Juliet Cadungog-Uy

11. Development of Accounting Professionalization in Taiwan, Wen-Ching Chang

Section IV Governmental and Public Sector Accounting

12. The Evolution and Reforms of Governmental Accounting in China, Zhibin Chen, Yan Wang, Ying Wang , and Z. Jun Lin

13. Accounting for Governments and Organizations in the Public Sector in India, Saleha B. Khumawala and Aepita Shroff

14. Public Sector Accounting Practices and Reforms in Nepal, Pawan Adhikari

Section V Accounting education

15. Accounting Education in Japan, Satoshi Sugahara

16. Accounting Education in Singapore, Chan Yoke Kai

Section VI Accounting Development in Asian Emerging Economies

17. Recent Development of Accounting and Reporting Practices in Vietnam, Nguyen Cong Phuong

18. Accounting Development in Bangladesh,  P.W. Senarath Yapa and Saiful Azam

19. Accounting Environment in Cambodia, P.W. Senarath Yapa, Kerry Jacobs, and C.B. Chan Phenom Penh

20. Development of Accounting Practices in Mongolia, B. Sainjargal, L. Naranchimeg, D. Battuya

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