About the Volume

Accounting research in emerging economies has been growing significantly over the past two decades due to the increasing recognition of the roles that accounting systems play in these environments. Globalization of capital markets, competition, the emergence of international accounting standards and structural adjustment programs have all brought accounting issues in emerging economies to the fore. Research papers in the current volume have highlighted the implications of the aforementioned issues. The papers have examined various issues including the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSASs), management accounting change in the context of public sector reforms, corporate reporting disclosures, and auditing.