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Adoption of International Financial Reporting Standards in Developing Countries

In: Handbook of Accounting and Development

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  • Hector Perera

Abstract

The perspectives of the expert contributors reflect the strong growth of research on the topic, as accounting is increasingly recognised 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.

Suggested Citation

  • Hector Perera, 2012. "Adoption of International Financial Reporting Standards in Developing Countries," Chapters, in: Trevor Hopper & Mathew Tsamenyi & Shahzad Uddin & Danture Wickramasinghe (ed.), Handbook of Accounting and Development, chapter 6, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:13725_6
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    Cited by:

    1. Bakre, Owolabi M. & McCartney, Sean & Fayemi, Simeon Olufemi, 2022. "Accounting as a technology of neoliberalism: The accountability role of IPSAS in Nigeria," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 87(C).
    2. Hopper, Trevor & Lassou, Philippe & Soobaroyen, Teerooven, 2017. "Globalisation, accounting and developing countries," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 125-148.
    3. Ghattas, Peter & Soobaroyen, Teerooven & Marnet, Oliver, 2021. "Charting the development of the Egyptian accounting profession (1946–2016): An analysis of the State-Profession dynamics," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).

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    Keywords

    Development Studies; Economics and Finance;

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