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The Routledge Handbook of Accounting in Asia

Edited by: Zhijun Lin

Print publication date:  August  2017
Online publication date:  August  2017

Print ISBN: 9781138189034
eBook ISBN: 9781315641867
Adobe ISBN:

10.4324/9781315641867
 Cite  Marc Record

Book description

As the centre of world economic development has shifted towards Asia over the last two decades, many Asian countries have witnessed rapid growth in economic and business operations. In light of these recent changes, accounting has played a significant role in assisting economic transition and advancement in Asian countries. However, although the general trend over recent decades towards convergence in financial reporting standards and practices has dramatically improved the comparability of accounting information, considerable variances remain in practices between countries.

This Handbook therefore provides an up-to-date review of contemporary accountancy across Asia, illustrating how standards have been reshaped to accommodate the needs of economic and social trends. As well as providing an overview of standards in the larger Asian economies of China, India and Japan, contributions to the Handbook also include studies of countries such as Sri Lanka, Nepal, Cambodia and Mongolia. In particular, this Handbook analyses:

  • financial accounting and reporting
  • management accounting
  • auditing and accounting professionalization
  • governmental and public-sector accounting
  • accounting education
  • accounting development in Asian emerging economies

The Routledge Handbook of Accounting in Asia offers students, academics, regulators and practitioners an essential reference guide to the current scholarship and practice in the field of accountancy in Asia. It will be a useful resource in particular for students of accountancy, business studies and Asian studies.

Table of contents

Prelims Download PDF
Chapter  1:  Development of financial reporting standards and practices in Indonesia Download PDF
Chapter  2:  Transparency at the crossroads Download PDF
Chapter  3:  De jure adoption and de facto implementation of FV accounting in China  Download PDF
Chapter  4:  Development of accounting and financial reporting practices in the Islamic Republic of Pakistan Download PDF
Chapter  5:  Management accounting in Japan Download PDF
Chapter  6:  Development of management accounting practices in Indonesia Download PDF
Chapter  7:  Evolution and development of management accounting practices in Thailand Download PDF
Chapter  8:  Development of management accounting in Sri Lanka Download PDF
Chapter  9:  Auditing standards and practice in China Download PDF
Chapter  10:  Development of the accounting profession in Cambodia  Download PDF
Chapter  11:  The development of accounting professionalization in Taiwan Download PDF
Chapter  12:  The evolution and reforms of governmental accounting in China Download PDF
Chapter  13:  Accounting for governments and organizations in the public sector in India  Download PDF
Chapter  14:  Public-sector accounting practices and reforms in Nepal Download PDF
Chapter  15:  Accounting education in Japan Download PDF
Chapter  16:  Accounting education in Singapore Download PDF
Chapter  17:  Recent development of accounting and reporting practices in Vietnam Download PDF
Chapter  18:  Accounting development in Bangladesh Download PDF
Chapter  19:  Accounting environment in Cambodia Download PDF
Chapter  20:  Development of accounting practices in Mongolia Download PDF
Index Download PDF
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