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Accounting and economic development

Holzer, H. Peter - In: Wege zur Ganzheit : Festschrift für J. Hanns Pichler …, (pp. 831-843). 1996

Persistent link: https://www.econbiz.de/10001296809

Measuring the performance of public enterprises : an example for developing countries

Swierczek, Fredric W. - In: The Asian journal of public administration 11 (1989) 1, pp. 49-73

Persistent link: https://www.econbiz.de/10001071668

Developing corporate accounting regulation in Libya past and future challenges

El-Firjani, Essa; Menacere, Karim; Pegum, Roger - In: Journal of accounting in emerging economies : JAEE 4 (2014) 1, pp. 22-56

Persistent link: https://www.econbiz.de/10010343499

Health Accounting in 124 Colonised Countries

Oyekola, Olayinka - 2020

Using a cross-section of 124 colonised countries, we evaluate the effect of the European share of the colonial population on human development as measured by life expectancy, fertility rate, and infant mortality rate. We find that European colonial settlement is positively related to life...

Persistent link: https://www.econbiz.de/10012839078

Globalisation, Accounting and Developing Countries

Hopper, Trevor - 2017

Accounting is an instrument and an object in globalisation but its impact and manifestation is not uniform across … influence on accounting in DCs, and identifies important research gaps. It examines the role of accounting in changing … specific accounting issues, namely the diffusion of International Accounting Standards (now International Financial Reporting …

Persistent link: https://www.econbiz.de/10012955246

International Value-Added Linkages in Development Accounting

Cuñat, Alejandro - 2018

We generalise the traditional development-accounting framework to an open-economy setting. In addition to factor …

Persistent link: https://www.econbiz.de/10012908693

Accounting Challenges for Semi-Autonomous Revenue Agencies (SARAs) in Developing Countries

Terkper, Seth E. - 2008

fiscal and financial accounting obligations. SARAs are legal entities, such as a service or a department, which are required … to prepare accrual records that may diverge from a treasury's cash accounting records. Their records reflect revenues … generated; budget funds for generating the revenues; and material programs administered for other agencies. The accounting …

Persistent link: https://www.econbiz.de/10012771510

Development Accounting and International Trade

Ishise, Hirokazu - 2015

Development accounting shows that a significant part of cross-country income differences is attributed to differences …

Persistent link: https://www.econbiz.de/10013017077

Professional Accountants in Business : Perspectives from a Developing Country

Outa, Erick Rading - 2015

(PAIB) within the context of global frameworks and the future of Accounting in Business. Models by International Federation … in business strategy as their counterparts in other parts of the world. Professional accounting institutes and their …

Persistent link: https://www.econbiz.de/10013025743

Accounting for Pre-Transfer Development in Bramblett Transactions

Borden, Bradley T. - 2014

Real estate developers commonly use so-called Bramblett transactions (reference is to a Fifth Circuit decision sanctioning the transactions) to bifurcate long-term capital gain and ordinary income on the disposition of property that begins as investment property and then converts to inventory....

Persistent link: https://www.econbiz.de/10013047273