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Keywords: Philippines
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Journal Articles
Accounting, Auditing & Accountability Journal (2006) 19 (1): 47–81.
Published: 01 January 2006
... analysis of the colonial political and economic policies of the USA in the Philippines from 1898 to 1924. The role of accounting practices was demonstrated by focusing on the case of the Philippine National Bank from 1916 to 1924. The bank was created by a wholly‐Filipino Legislature when Americans were...
Journal Articles
Accounting, Auditing & Accountability Journal (1999) 12 (3): 303–328.
Published: 01 August 1999
...Maria Cadiz Dyball; Lina J. Valcarcel The efficacy of the “rational” corporatist regulatory framework of Philippine financial reporting and, in particular, accounting has generally been questioned. We will show that the regulation of accounting in the Philippines is not corporatist at all in its...
