People’s Republic of China has a long history of accounting and accounting reforms. This study focuses on “whether China should continue its IFRS-based domestic accounting standards or full convergence with the IFRS is more appropriate”? Both quantitative and qualitative approaches are applied to answer the research question of this work. Binary choice model has been used in the statistical ana...

people’s republic of china has a long history of accounting and accounting reforms. this study focuses on “whether china should continue its ifrs-based domestic accounting standards or full convergence with the ifrs is more appropriate”? both quantitative and qualitative approaches are applied to answer the research question of this work. binary choice model has been used in the statistical ana...

Middle East countries have begun to implement economic reforms to stimulate private investment, promote economic growth and support the transition to market economy. Although, it is difficult to define the direct impact of the accounting system reform on economic transformation, as there are many other conditions that have influence on the transition process. However, with the central position ...

middle east countries have begun to implement economic reforms to stimulate private investment, promote economic growth and support the transition to market economy. although, it is difficult to define the direct impact of the accounting system reform on economic transformation, as there are many other conditions that have influence on the transition process. however, with the central position ...

Transition economies have undertaken an accelerated series of reforms after the collapse communism, aiming at (re)construction market institutions. In this paper we build on a geopolitical perspective, and accounting profession literature to map in post-communist Romania. We find that are reflecting broader processes globalisation Europeanization. By examining ‘territorial’ disputes over Romani...

Unlike the managerially oriented reforms that have brought auditing and accounting into such prominence in the UK National Health Service (NHS), and which seem alien to the culture of the caring professions, consumerist reforms may seem to complement moves towards the acceptance of wide definitions of health, and towards increasing patient autonomy. The empowerment favoured by those who support...

conclusions there are advantages in applying accrual-based accounting in the public sector which certainly depends on how this system is implemented in the sector. results developed countries have implemented accrual-based accounting and utilized the valid, reliable and practical information in accrual-based reporting in different areas such as price and tariffs setting, operational budgeting, ...

The observation that accounting is central to an on-going drive to reform the public sector is hardly new. The case of benchmarking, however, illustrates that a ‘new management accounting’ has been appropriated by public sector reformers and the accountants who serve information ‘needs’ generated by the dichotomous ‘problem’ of central governmental fiscal control versus decentralised empowermen...

This paper explores the recent Ministerial Order (403/1999) on accounting regulation in Romania. This Order has been issued following advice from a team from the Institute of Chartered Accountants of Scotland, financed by the British Know How Fund. The paper sets the Order in the context of existing French-inspired accounting legislation and suggests that the attempt to introduce the more Anglo...