Economic Governance, Accountability and Accounting Change in East Asia

Ritchie, J. W. K.

doi:10.1080/13602380701425754

Asia Pacific Business Review

2008

DOI: 10.1080/13602380701425754

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Economic Governance, Accountability and Accounting Change in East Asia

J. W. K. Ritchie

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2015

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Accounting harmonization in the BRIC countries: A common path?

Ghio

Verona

2015

Accounting Forum

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The aim of this paper is to understand the similarities and differences in the accounting con-vergence process of the BRIC countries. The study examines the evolution of these countries’accounting systems by developing a three-dimensional framework based on the political,economic and cultural elements. Brazil and Russia merely imitate, whereas China and Indiaedit and translate the international standards (‘informed divergence’). The political aspect,supported by the national culture and ‘community’, represents the main driver, even if thethree dimensions are closely interconnected and overall, we show the current emergenceof limits of the implementation of the dominant market model

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Accounting harmonization in the BRIC countries: A common path?

Ghio

Verona

2015

Accounting Forum

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scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.

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Economic Governance, Accountability and Accounting Change in East Asia

Cited by 1 publication

References 69 publications

Accounting harmonization in the BRIC countries: A common path?

Accounting harmonization in the BRIC countries: A common path?

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