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Keywords: Accounting development
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Journal Articles
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
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...
