Accounting at home in developing economies : current practices and implications for the accounting professional

Prasad, Acklesh, Finau, Glen, & Samuwai, Jale (2011) Accounting at home in developing economies : current practices and implications for the accounting professional. The Fiji Accountant.

[img] pending for publisher permission (PDF 155kB)
Accepted Version.
Administrators only | Request a copy from author

View at publisher

Abstract

We determine the extent of accounting at home in developing economies in this research. We then consider the role of the accounting profession may have in promoting accounting values at home. A language of business, accounting today plays a fundamental support role within the business community to evaluate the impact past decisions, and foresees directions for future initiatives. Sound accounting practices are fundamental to ensure symmetrical information dissemination across various stakeholders. Accounting literature has sought to investigate a number of questions that attempt to improve the practice of accounting in the corporate world. Equally, we must obtain adequate understanding of how we use accounting in our everyday life, and how accounting could assist the people most affected by the effects of accounting scandals, economic conditions, and corporate collapses.

Impact and interest:

Citation counts are sourced monthly from Scopus and Web of Science® citation databases.

These databases contain citations from different subsets of available publications and different time periods and thus the citation count from each is usually different. Some works are not in either database and no count is displayed. Scopus includes citations from articles published in 1996 onwards, and Web of Science® generally from 1980 onwards.

Citations counts from the Google Scholar™ indexing service can be viewed at the linked Google Scholar™ search.

ID Code: 50784
Item Type: Other
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2011 Fiji Institute of Accountants
Copyright Statement: Copyright: © Reproduction in whole or part of any text, photograph or illustration without the written permission of the Executive Director is prohibited.
Deposited On: 07 Jun 2012 23:54
Last Modified: 18 Dec 2012 01:11

Export: EndNote | Dublin Core | BibTeX

Repository Staff Only: item control page