Exploring Accounting History: Literature and Standard Setting in India

IF 1.2 Q3 BUSINESS, FINANCE

Accounting Historians Journal Pub Date : 2023-10-01 DOI:10.2308/aahj-2023-013

Shraddha Verma

引用次数: 0

Abstract

ABSTRACT This paper provides a summary of the accounting history literature relating to India and provides suggestions for potential future research. The paper also identifies key events in standard setting between 1973 and 2023 and presents an exploratory analysis of the introduction of standard setting in India in 1977, highlighting both local and international factors influencing the process. Data Availability: Data are available from the public sources cited in the text.

查看原文本刊更多论文

探索会计史:印度的文献和标准制定

摘要本文对印度的会计史文献进行了综述，并对未来的研究提出了建议。本文还确定了1973年至2023年期间标准制定中的关键事件，并对1977年印度引入标准制定进行了探索性分析，强调了影响这一进程的本地和国际因素。数据可用性:数据可从文本中引用的公共来源获得。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

求助全文

约1分钟内获得全文求助全文

来源期刊

Accounting Historians Journal BUSINESS, FINANCE-

CiteScore

0.50

自引率

33.30%

发文量

期刊介绍： Accounting Historians Journal is an international journal that addresses the development of accounting thought and practice. AHJ embraces all subject matter related to accounting history, including but not limited to research that provides historical perspective on contemporary issues.