Books in the Research in Accounting in Emerging Economies series

Focuses on accounting and economic development issues in developing countries, with special reference to Africa. This work is a collaboration between African and non-African scholars. It includes chapters that incorporate changes in accounting practices that have arisen between February 1993 and December 1997.

Accounting research in emerging economies has grown over the years. This title includes articles that contribute to our understanding of how accounting functions in emerging economies.

Includes research papers that examines 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, auditing, etcetera.

Latin America is set to play an important role in the global economy; yet internationalresearch communities lack a systematic understanding of Latin American accounting issues. We aim with this volume to offer external audiences a sample of research conducted in Latin America to further understanding of accounting issues in this region.