Purpose – The paper aims to examine how indigenous accounting practices are mobilised in the daily life of a subaltern … informs readers about the ways in which people engage in social accounting practices. It uses the concepts of structuration … theory to understand how indigenous accounting systems are shaped by the interplay between the actions of agents and social …

Purpose – This paper adds to a focus of the social accounting literature (on perceptions and attitudes to social … accounting) by seeking to offer insights into Syrian accountants' attitudes towards, and perceptions of, social accounting in … specificities, including Islam. Interviewees perceived a significant role for a social accounting – that would parallel the Western …

Purpose – This study aims to examine accounting professionalization in Ethiopia focusing on how the state, occupational … – Accounting professionalization in Ethiopia was initiated by the state to strengthen the country's financial system. Owing to a … change of state ideology to communism in 1974, a strategy of developing accounting professionals as government …

Purpose – The purpose of this paper is to analyze the consequences of using international accounting standards (IAS … development of the emerging capital markets is positively and significantly associated with the use of international accounting … accounting standardization body, the IASB, many international organizations and international investors. Originality/value – The …

accounting standards (IAS/IFRS) and the performance of emerging capital markets. Design/methodology/approach Data related to 31 …

The book is a revision of prior version that was intended as a text for teaching accounting students about ethics, as … accounting students and practicing professionals is an important activity which should be encouraged. This organization outline … involve the title, in which it is implied that accounting ethics had something to do with the “near collapse of the world …