Accounting research in emerging economies has grown over the last two decades. This is partly due to the increasing … realisation that accounting has a central role to play in the development of these economies. Accounting can contribute to … the world economy has led to a significant interest in understanding accounting systems in emerging economies. The …

Accounting research in emerging economies has been growing significantly over the last two decades due to the … increasing recognition of the roles that accounting systems play in these environments. Globalization of capital markets and … competition; the emergence of international accounting standards and structural adjustment programmes have all brought accounting …