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Handbook of Accounting and Development
The perspectives of the expert contributors reflect the strong growth of research on the topic, as accounting is increasingly recognised as an important factor in development. The book draws commentary and analyses together to inform future research, practice and policy and raises awareness of the actual and potential role of accounting in formulating and executing development policy.
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Critical Acclaim
Contributors
Contents
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This innovative and informative Handbook brings together leading international researchers on accounting and development to review empirical evidence, issues, policies and practices both past and present.
The perspectives of the expert contributors reflect the strong growth of research on the topic, as accounting is increasingly recognised as an important factor in development. The book draws commentary and analyses together to inform future research, practice and policy and raises awareness of the actual and potential role of accounting in formulating and executing development policy.
With theoretical and empirically focused chapters, this Handbook will appeal to academics and postgraduate students in accounting and development studies, practitioners, policymakers and development partners.
The perspectives of the expert contributors reflect the strong growth of research on the topic, as accounting is increasingly recognised as an important factor in development. The book draws commentary and analyses together to inform future research, practice and policy and raises awareness of the actual and potential role of accounting in formulating and executing development policy.
With theoretical and empirically focused chapters, this Handbook will appeal to academics and postgraduate students in accounting and development studies, practitioners, policymakers and development partners.
Critical Acclaim
‘The Handbook of Accounting and Development examines the major areas of accounting and development (financial reporting, management control, taxation, education) in both the public and private sectors. The four editors have written two of the chapters, including the “Introduction” which is more substantial and useful than an average introduction. The remaining 14 chapters are contributed by 22 distinguished authors who work in nine different countries. The quality of the writing is high throughout. The Handbook should be warmly welcomed by policy-makers and academics, especially those of us who have not paid enough attention to such matters in the past.’
– Christopher Nobes, Royal Holloway, University of London, UK
‘Trevor Hopper and his colleagues provide a central point of reference for research into accounting and development. Definitive chapters from internationally recognised authors (including Marcia Annisette, Kerry Jacobs, Chris Poullaos, Brendan O’Dwyer, Chibuike Uche and Jeffrey Unerman) cover the full range of issues from the role of capital markets in development, through accounting professionalization, to taxation and transfer pricing. Contributions from authors working for donors and non-governmental organisations provide a useful practical dimension that builds on the more academic chapters.’
– Christopher Napier, Royal Holloway, University of London, UK
– Christopher Nobes, Royal Holloway, University of London, UK
‘Trevor Hopper and his colleagues provide a central point of reference for research into accounting and development. Definitive chapters from internationally recognised authors (including Marcia Annisette, Kerry Jacobs, Chris Poullaos, Brendan O’Dwyer, Chibuike Uche and Jeffrey Unerman) cover the full range of issues from the role of capital markets in development, through accounting professionalization, to taxation and transfer pricing. Contributions from authors working for donors and non-governmental organisations provide a useful practical dimension that builds on the more academic chapters.’
– Christopher Napier, Royal Holloway, University of London, UK
Contributors
Contributors: M. Annisette, J. Brown, A. Cobham, C. Emmanuel, J. Everett, S. Fyson, C. Graham, M. Habib, K. Holmes, T. Hopper, Mahmud Hossain, Monirul Hossain, K. Jacobs, C. Jubb, S. Lawrence, D. McNair, P. Molisa, N. Musyoki, B. O''Dwyer, H. Perera, C. Poullaos, K. Sen, J. Siddiqui, M. Tsamenyi, C.U. Uche, S. Uddin, J. Unerman, D. Vandangombo, D. Wickramasinghe, A. Wynne
Contents
Contents:
1. Introduction: Accounting and Development
Trevor Hopper, Mathew Tsamenyi, Shahzad Uddin and Danture Wickramasinghe
2. Accounting and Development: The Role of Donor’s from Policy to Practice
Sara Fyson
3. The Role of Rich Countries in Development: The Case for Reforms
Alexander Cobham and David McNair
4. The Role of Transnational Institutions in Framing Accounting in the Global South
Cameron Graham and Marcia Annisette
5. Accounting Professionalization in Developing Countries
Chris Poullaos and Chibuike U. Uche
6. Adoption of International Financial Reporting Standards in Developing Countries
Hector Perera
7. Audit Markets in Less Developed Economies: Caveats for Globalization?
Javed Siddiqui
8. Accounting Standards and Capital Market Development
Mahmud Hossain, Monirul Hossain and Kunal Sen
9. Accounting and Accountability for NGOs
Jeffrey Unerman and Brendan O''Dwyer
10. Empowering or Oppressing: The Case of Microfinance Institutions
Kerry Jacobs, Mohshin Habib, Nzilu Musyoki and Christine Jubb
11. Government Accounting in the Global South: The Design, Implementation and Use of Global Solutions for Local Needs
Andy Wynne and Stewart Lawrence
12. Management Control after Privatization: Illustrations from Less Developed Countries
Trevor Hopper, Mathew Tsamenyi, Shahzad Uddin and Danture Wickramasinghe
13. Corruption in the Developing Countries: ‘Thinking About’ the Role of Accounting
Jeff Everett
14. Taxation and Accounting Issues in Development Policies
Kevin Holmes
15. Exploring the Transfer Pricing Conundrum
Clive Emmanuel
16. Social and Environmental Accounting in Developing Countries – Challenges, Conflicts and Contradictions
Pala Molisa, Danaa Vandangombo and Judy Brown
Index
1. Introduction: Accounting and Development
Trevor Hopper, Mathew Tsamenyi, Shahzad Uddin and Danture Wickramasinghe
2. Accounting and Development: The Role of Donor’s from Policy to Practice
Sara Fyson
3. The Role of Rich Countries in Development: The Case for Reforms
Alexander Cobham and David McNair
4. The Role of Transnational Institutions in Framing Accounting in the Global South
Cameron Graham and Marcia Annisette
5. Accounting Professionalization in Developing Countries
Chris Poullaos and Chibuike U. Uche
6. Adoption of International Financial Reporting Standards in Developing Countries
Hector Perera
7. Audit Markets in Less Developed Economies: Caveats for Globalization?
Javed Siddiqui
8. Accounting Standards and Capital Market Development
Mahmud Hossain, Monirul Hossain and Kunal Sen
9. Accounting and Accountability for NGOs
Jeffrey Unerman and Brendan O''Dwyer
10. Empowering or Oppressing: The Case of Microfinance Institutions
Kerry Jacobs, Mohshin Habib, Nzilu Musyoki and Christine Jubb
11. Government Accounting in the Global South: The Design, Implementation and Use of Global Solutions for Local Needs
Andy Wynne and Stewart Lawrence
12. Management Control after Privatization: Illustrations from Less Developed Countries
Trevor Hopper, Mathew Tsamenyi, Shahzad Uddin and Danture Wickramasinghe
13. Corruption in the Developing Countries: ‘Thinking About’ the Role of Accounting
Jeff Everett
14. Taxation and Accounting Issues in Development Policies
Kevin Holmes
15. Exploring the Transfer Pricing Conundrum
Clive Emmanuel
16. Social and Environmental Accounting in Developing Countries – Challenges, Conflicts and Contradictions
Pala Molisa, Danaa Vandangombo and Judy Brown
Index
