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Accounting and Accountability in Emerging and Transition Economies. 新興及び移行経済における会計と会計責任
・ISBN 978-0-7623-1076-0 hard US$ 174.99
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| 著者・編者 | Hopper, Trevor / Hoque, Zahirul (eds.), |
|---|---|
| シリーズ | Research in Accounting in Emerging Economies, Supplement |
| 出版社 | (Emerald, UK) |
| 出版年月 | 2004 |
| ページ数 | 582 pp. |
| 言語 | ENG |
| ニュース番号 | <505-556 505-L90> |
解説
The supplement presents an intriguing combination of 21 chapters, separated for presentation purposes into seven themes, dealing respectively with (1) the role of external agencies in the structural adjustment of emerging and transition economies (3 chapters); (2) the nexus among financial accounting standards, auditing and the reporting of intellectual capital (3 chapters); (3) the interface between corporate governance and financial management (5 chapters); (4) the transformation of public sector accounting and management (3 chapters); (5) the conjunction between liberalization policies and privatisation of state-owned enterprises (3 chapters); (6) the influence of culture and historical antecedents on accounting and accountability (2 chapters); and (7) the role of accounting education and profession in transition economies (2 chapters).