Globalisation and Accounting Reforms in an Emerging Market Economy: A Case Study of South Africa

Edwards, Iain, Schelluch, Peter, Du Plessis, Aadel, Struweg, Jean, & West, Andrew (2007) Globalisation and Accounting Reforms in an Emerging Market Economy: A Case Study of South Africa. In Godfrey, Jayne M. & Chalmers, Keryn (Eds.) Globalisation of Accounting Standards. Edward Elgar Publishing Limited, Cheltenham, UK, pp. 275-294.

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This chapter highlights the results of extensive literature searches and structured interviews conducted with technical and training partners of accounting firms as well as other senior officials, business executives and educators during 2005. Areas covered include the political, cultural and economic impacts of transformation in South Africa on the accounting profession and its adoption of global accounting standards; the role of the profession in harmonising South African and International Financial Reporting Standards as well as the pragmatic problems associated with the adoption of IFRS. It also looks at how the adoption and implementation of IFRS has impacted on the educational needs of practitioners, clients and higher education and the increasingly pivotal role of the South African government and the South African accounting profession in economic developments in Africa as a whole.

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ID Code: 84423
Item Type: Book Chapter
Keywords: globalisation, accounting reforms, emerging market economy
ISBN: 9781845428525
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
Deposited On: 24 Aug 2016 23:56
Last Modified: 29 Aug 2016 02:58

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