Exploring Accounting History: Literature and Standard Setting in India

IF 16.4 1区化学 Q1 CHEMISTRY, MULTIDISCIPLINARY

Accounts of Chemical Research 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.

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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。

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来源期刊

Accounts of Chemical Research 化学-化学综合

CiteScore

31.40

自引率

1.10%

发文量

312

审稿时长

2 months

期刊介绍： Accounts of Chemical Research presents short, concise and critical articles offering easy-to-read overviews of basic research and applications in all areas of chemistry and biochemistry. These short reviews focus on research from the author’s own laboratory and are designed to teach the reader about a research project. In addition, Accounts of Chemical Research publishes commentaries that give an informed opinion on a current research problem. Special Issues online are devoted to a single topic of unusual activity and significance. Accounts of Chemical Research replaces the traditional article abstract with an article "Conspectus." These entries synopsize the research affording the reader a closer look at the content and significance of an article. Through this provision of a more detailed description of the article contents, the Conspectus enhances the article's discoverability by search engines and the exposure for the research.