Research in Accounting in Emerging Economies最新文献

{"title":"The New Public Financial Management (NPFM) and accrual accounting in Sri Lanka","authors":"P. Yapa, S. Ukwatte","doi":"10.1108/S1479-356320150000015002","DOIUrl":"https://doi.org/10.1108/S1479-356320150000015002","url":null,"abstract":"Abstract \u0000Purpose \u0000The purpose of this paper is to analyse the reasons why Sri Lanka adopted International Public Sector Accounting Standards (IPSAS) recently. Many less developed countries (LDCs) have introduced IPSAS during the recent past. However, little research has been conducted to study the New Public Financial Management and accrual accounting and their impact on LDCs. \u0000 \u0000 \u0000Methodology/approach \u0000Using a qualitative approach, the methods of this paper consist of interviews, a documentary review and participatory observation in the Ministry of Finance and Planning (MOFP) and Auditor General’s Department of Sri Lanka, and present a critical interpretation supported by the perspective of globalisation. \u0000 \u0000 \u0000Findings \u0000The findings of the research indicate that the public sector reforms and the transition from cash accounting to accrual accounting in the public sector have been strongly affected by the global pressures imposed by international agencies such as International Public Sector Accounting Standards Board (IPSASB) and the World Bank (WB). Empirical evidence shows the dysfunctional impact of globalisation in the public sector accounting standards as there are major structural issues yet to resolve. There are increasing doubts over whether the change to accrual accounting is worth the costs and the additional risks involved. \u0000 \u0000 \u0000Research limitations \u0000The results of the interviews are based on the knowledge and past experiences of interviewees. What is generalisable is an understanding of the processes and mechanisms that relate to the way the public sector accounting functions. \u0000 \u0000 \u0000Originality/value \u0000This paper adds new literature on public sector accounting in LDCs, which recognises the nexus and interests of international agencies and practice of public sector accounting.","PeriodicalId":166645,"journal":{"name":"Research in Accounting in Emerging Economies","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128212037","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Introduction to Accounting in Asia","authors":"S. Devi, K. Hooper","doi":"10.1108/S1479-3563(2011)0000011005","DOIUrl":"https://doi.org/10.1108/S1479-3563(2011)0000011005","url":null,"abstract":"Purpose – This paper introduces the special issue on accounting in Asia. It summarises and reflects on themes and findings emerging from the papers in this volume. \u0000 \u0000Design/Methodology/Approach – The findings reported in the paper are based on desk research and review of the papers contained in the volume. \u0000 \u0000Findings – The papers evidence that corporate governance and financial reporting quality are interlinked. Accounting in Asia is preoccupied with the corporate governance–financial reporting quality nexus in the face of convergence with International Financial Reporting Standards (IFRS). \u0000 \u0000Research limitations/Implications – Policy makers in Asian countries need to develop appropriate regulatory mechanisms to address cultural issues, namely, attitudes towards secrecy and fraud, to ensure effective implementation of IFRS. This entails sound grounding in ethics and integrity within the financial reporting stakeholder community. Additionally, unintended consequences of fair value application need to be examined in the Asian context. \u0000 \u0000Originality/Value of paper – This paper is a summary of seven studies in Asia. The studies highlight critical issues emerging from Asia's experience with corporate governance reforms and the move to IFRS convergence, and set the agenda for future research in accounting in Asia, specifically, and emerging economies, generally.","PeriodicalId":166645,"journal":{"name":"Research in Accounting in Emerging Economies","volume":"519 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134458848","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Current Status of Related Party Disclosure in India: A Longitudinal Analysis","authors":"B. Chatterjee, Monir Mir, O. Farooque","doi":"10.1108/S1479-3563(2009)0000009013","DOIUrl":"https://doi.org/10.1108/S1479-3563(2009)0000009013","url":null,"abstract":"Purpose – This study investigates the status of related party disclosure in an emerging economy, that is, India. The reason behind concentrating on India is due to its opening of the economy in 1991 to attract foreign investment. Hence, it is significant that investors are provided with credible information. The accounting value of ‘secrecy’ underlying India and the voluntary nature of detailed reporting about related parties in this country further motivated the present study. \u0000 \u0000Methodology/Approach – The research method includes a content analysis of the ‘related party disclosure’ section of annual reports of a sample of Indian companies for the financial years 2002–2006. \u0000 \u0000Findings – Indian companies disclosed more than the required minimum level of related party disclosure as required in the Indian accounting standard. No association between related party disclosure with market capitalization, industry affiliation and foreign listing was found for the year 2006. However, when the scores of all the five years 2002–2006 were considered manufacturing and automotive companies disclosed more about related parties than diversified, service and technology. \u0000 \u0000Research Limitations – The limitations of our findings rests upon the fact that we have not examined the effect of factors such as the composition of management of each company and the presence of Indians/Non-Indians in management. \u0000 \u0000Originality/Value of the Paper – Most studies exploring disclosure practices are directed towards developed countries. The disclosure practices in developing countries is an under researched area. This paper contributes towards the existing literature by taking the case of an emerging economy, that is, India.","PeriodicalId":166645,"journal":{"name":"Research in Accounting in Emerging Economies","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125634173","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The budget process in Jordanian private universities (JPUs)","authors":"Osama Mah’d, R. Buckland","doi":"10.1108/S1479-3563(2009)0000009010","DOIUrl":"https://doi.org/10.1108/S1479-3563(2009)0000009010","url":null,"abstract":"Purpose of paper: A growing number of studies of the issues of budget process and budget participation have recently emerged in management accounting literature. This paper extends this literature by explaining budget process and budget participation. This research explores the budget process in JPUs, studies the level of budget participation in these universities, and highlights the views and perceptions of budget preparers about the government budget format. \u0000 \u0000Design/methodology/approach: Nineteen interviews were conducted in 11 universities in Jordan and in the Ministry of Higher Education during 2008. \u0000 \u0000Findings: The data suggest that the budget usage varies between JPUs, and budget participation in some universities is not consistent where management is centralized. Although respondents understand the importance of budget usage, most of them are dissatisfied with the ministry budget format. \u0000 \u0000Research implications: The influence of budget participation on the university's overall performance and on performance of head of department may consider one of the important topics to be researched in the future. While, studying the impact of the ministry budget format on the university performance, the reverse impact and relation might be of vital interest to verify the government's expectation about the universities’ compliance and to highlight the importance of implementing a unique standard for all Jordanian universities. \u0000 \u0000Originality/value of paper: This study contributes to the literature as prior studies have researched budget process and participation in commercial companies in developed countries; this study combines the budget process, participation level while researching the governmental budget format in HEIs in a developing country.","PeriodicalId":166645,"journal":{"name":"Research in Accounting in Emerging Economies","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122489899","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"AN EMPIRICAL STUDY OF ACTIVITY-BASED COSTING (ABC) SYSTEMS WITHIN THE JORDANIAN INDUSTRIAL SECTOR: CRITICAL SUCCESS FACTORS AND BARRIERS TO ABC IMPLEMENTATION","authors":"M. Nassar, David Morris, A. Thomas, A. Sangster","doi":"10.1108/S1479-3563(2009)0000009011","DOIUrl":"https://doi.org/10.1108/S1479-3563(2009)0000009011","url":null,"abstract":"Purpose – The aim of the study is to contribute to a better understanding of activity-based costing (ABC) implementation systems in the context of a developing country such as Jordan. The main objectives of the study were to determine the extent of ABC implementation within the Jordanian industrial sector and identify the factors that facilitate and motivate the decision to implement ABC. Additional objectives include determining the problems associated with ABC implementation and assessing the degree of success of ABC implementation. \u0000 \u0000Design/methodology/approach – A questionnaire survey was conducted during 2008 among 88 Jordanian industrial companies that are listed on the Amman stock exchange. Eighty-eight questionnaires were distributed and 61 were returned giving a rate of response of 69.3%. \u0000 \u0000Findings – The survey findings indicate that ABC implementation among the Jordanian industrial companies is quite satisfactory. The rate of ABC implementation is about 55.7%. The most cited factors that facilitate the decision to implement ABC were that adequate training was provided for designing ABC and operating data in the information system are updated in real time: followed by the fact that adequate training was provided for using ABC. The most influential factors that motivate the process of ABC implementation are among others the increasing proportion of overhead costs, growing costs, including product costs and administrative costs, and currently the increasing number of product variants. Further factors are identified in the paper. \u0000 \u0000Originality/value – Most previous studies focused only on the implementation of ABC in western developed countries. The results of this study make a contribution to existing knowledge in the area of the implementation of ABC, especially in eastern developing countries such as Jordan. In addition, the current study used a multi-attribute to measure success of ABC implementation within the Jordanian industrial sector. This multi-attribute was composed of satisfaction with ABC implementation, the degree of using ABC in decision making and the success of ABC implementation.","PeriodicalId":166645,"journal":{"name":"Research in Accounting in Emerging Economies","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133035457","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Changing regimes of governance in a less developed country","authors":"Chandana Alawattage, D. Wickramasinghe","doi":"10.1016/S1479-3563(08)08010-9","DOIUrl":"https://doi.org/10.1016/S1479-3563(08)08010-9","url":null,"abstract":"","PeriodicalId":166645,"journal":{"name":"Research in Accounting in Emerging Economies","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129426661","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The influence of ownership structures and board practices on corporate social disclosures in Bangladesh","authors":"Afzalur Rashid, S. Lodh","doi":"10.1016/S1479-3563(08)08008-0","DOIUrl":"https://doi.org/10.1016/S1479-3563(08)08008-0","url":null,"abstract":"","PeriodicalId":166645,"journal":{"name":"Research in Accounting in Emerging Economies","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129310502","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}