Advanced Search
MyIDEAS: Login to save this paper or follow this series

Development of company law in India : the case of the Companies Act 1956

Contents:

Author Info

  • Verma, Shraddha
  • Gray, Sid J.
Registered author(s):

    Abstract

    The influence of culture and politics on the promulgation of accounting regulations in the Companies Act 1956 in India immediately post independence is analysed using an exploratory framework based on the work of McKinnon (1986) and Gray (1988). Within the framework, the process of change is analysed into three phases, a source phase, diffusion phase and reaction phase with all phases of change being influenced by intra-system activity, trans-system activity and the social and cultural context of India. In particular, the importance of the role of the Government within the process of accounting change is seen and the social context is seen to influence both the need for change and the process of change.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://eprints.whiterose.ac.uk/2580/2/ymswp18verma2.pdf
    Download Restriction: no

    Bibliographic Info

    Paper provided by The York Management School, University of York in its series The York Management School Working Papers with number 18.

    as in new window
    Length: 44 pages
    Date of creation: Feb 2006
    Date of revision:
    Handle: RePEc:wrc:ymswp1:18

    Contact details of provider:
    Postal: Sally Baldwin Buildings, Block A, Heslington, York, YO10 5DD
    Fax: +44 1904 434163
    Web page: http://www.york.ac.uk/management/
    More information through EDIRC

    Related research

    Keywords: culture; politics; accounting change; India; company law;

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:wrc:ymswp1:18. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (White Rose Research Online) or (The York Management School).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.