... mythology. The strategies adopted by GEV are a non-confrontational but feasible way to promote their ecological beliefs in the Chinese context. Practical implications The study suggests that social and environmental accounting (SEA) in developing countries is steeped in local cultural and philosophical...

...@uoguelph.ca 16 08 2022 10 02 2023 22 06 2023 29 06 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Egypt Developing countries Auditing Spectacle PCAOB archetype Public oversight board Given the significant role...

...James Hazelton; Shane Leong; Edward Tello Purpose This paper aims to explore the extent to which global reporting initiative (GRI) standards reflect the material concerns of stakeholders in developing countries, with particular reference to Latin America. Design/methodology/approach The main...

...Sarah George Lauwo; John De-Clerk Azure; Trevor Hopper Purpose This paper examines the accountability and governance mechanisms and the challenges in a multi-stakeholder partnership seeking to implement the Sustainable Development Goals (SDGs) in a developing country (DC), namely Tanzania...

...Olayinka Moses; Trevor Hopper Purpose The paper conducts a metadata analysis of articles on developing countries in highly ranked “international” accounting journals, the topics covered, research methods employed, their authorship and impact, across countries and continents. Design/methodology...

...Prem W. Senarath Yapa Purpose The purpose of this paper to systematically review and critique research on professional accounting development published in English during the last two-and-a-half decades. This paper focusses on developing countries (DCs) and suggests a future research agenda...

...Wei Qian; Carol Tilt; Ataur Belal Purpose The purpose of this paper is to review most recent developments of social and environmental accounting (SEA) in the context of developing countries and to offer insights for the latest research in this field. It also provides an introduction to the AAAJ...

... 10 2020 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Neoliberalism Management accounting practices Cost accounting systems Institutional heterogeneity Isomorphism Developing countries Vietnam Communist Capitalist Transitional...

... limited agency is possible, as civil society in particular co-opts previously dormant stakeholders to increase its own salience and, more importantly, that of the state. Originality/value This paper contributes to the literature on the key stakeholders’ interactions shaping CSR in developing countries...

... the extent to which psychological aspects of managers’ belief system, attitudes and perceptions influence the level of sustainability reporting (SR) in the context of a developing country, Sri Lanka. Specifically, this paper extends prior research by integrating psychological factors relating to managers...

... of Jones' natural inventory model is feasible in the context of developing countries such as Bangladesh. It is also recognised that the socio‐economic and political environment prevailing in developing economies may lead to the emergence of important stakeholder groups including local civil society bodies...

... be contacted at: R.Kamla@dundee.ac.uk © Emerald Group Publishing Limited 2012 Social accounting Economies in transition Syria Perceptions of accounting Accounting Developing countries Syria's most pressing geopolitical and social problems at the beginning of the twenty‐first century...

... by controlling EPAAA's member training and certification. Originality/value The literature on accounting professional projects in developing countries has focused on imperialistic influence in former British colonies. The present study extends this literature by illustrating how British influence has...

...), with a particular focus on one illustrative grass‐roots NGO within that programme. Nevertheless, it offers insights into how accountability mechanisms can be reconceptualised to suit the context of developing countries where smaller NGOs increasingly operate. Practical implications The potential for less formal...

... habituated to Western academic norms and practices. Research limitations/implications The paper sets out some conditions for innovative accounting research on less developed countries and indigenous peoples. Originality/value This journal issue is an attempt to expand research space by bringing...

...Cameron Graham; Trevor Hopper; Mathew Tsamenyi; Shahzad Uddin; Danture Wickramasinghe Purpose The purpose of this paper is to evaluate management accounting research in developing countries and formulate suggestions for its progression. Design/methodology/approach This is a desk based study...

... Accounting Political systems Communities Developing countries Sri Lanka Despite recent work in the area the presence and effect of accounting categories and records beyond work organisations, such as those found in homes and small communities, have largely remained unexplored since initial calls...

... setting and shows how traditional culture and values are in conflict with the rational ideas imported from a different setting. Originality/value The paper adds to the literature on corporate governance, especially in the context of less‐developed countries. It will be of great value to researchers...

...Muhammad Azizul Islam; Craig Deegan Purpose The aim of the paper is to describe and explain, using a combination of interviews and content analysis, the social and environmental reporting practices of a major garment export organisation within a developing country. Design/methodology/approach...

... groups. Originality/value The paper contributes to the literature on CSR in developing countries where there is a distinct lack of engagement‐based published studies. David L. Owen can be contacted at: david.owen@nottingham.ac.uk © Emerald Group Publishing Limited 2007 Corporate...