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Keywords: Accounting development
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Journal Articles
On the regulatory changes in government accounting development in Indonesia: A chronology from colonisation and post-colonisation era
Available to Purchase
Journal of Accounting in Emerging Economies (2018) 8 (3): 387–411.
Published: 01 August 2018
...Pran Krishansing Boolaky; Nitri Mirosea; Kishore Singh Purpose The purpose of this paper is to inquire into the history of government accounting, using a well-grounded periodisation, in order to provide a chronology of government accounting development (GAD) in Indonesia from 1845 to 2015 focusing...
Journal Articles
Accounting development and international financial reporting standards in small island economies: The case of Mauritius between 1960 and 2008
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Journal of Accounting in Emerging Economies (2012) 2 (1): 4–29.
Published: 17 February 2012
...Pran Krishansing Boolaky Purpose The purpose of this paper is to examine the accounting development process and international financial reporting standards (IFRS) in small island economies (SIEs), with particular reference to Mauritius. SIEs are different from large economies in terms of economic...
