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Readability of Indian Accounting Standards and International Financial Reporting Standards


  • Kulbhushan Balooni

    () (Indian Institute of Management, Kozhikode)

  • Vineetha Menon

    () (Kannur University, Kerala)


Drawing insights from a case study of an agrarian tribal community—the Kurichiyan—from South India, we find that tank irrigation,which wasoncesustained by strong community norms, a kinship organizationthat upheld individual subsistence entitlements from jointly held private property and the tribal community’sunderstandings of local social ecology,isnow on the wane. The state entitlements channelled through decentralized development interventionsthat promote individual citizen’s entitlements have unintendedly undermined community norms and tank irrigation.

Suggested Citation

  • Kulbhushan Balooni & Vineetha Menon, 2019. "Readability of Indian Accounting Standards and International Financial Reporting Standards," Working papers 323, Indian Institute of Management Kozhikode.
  • Handle: RePEc:iik:wpaper:323

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    Decentralized development initiatives; Individual citizen’sentitlements; Social transformations; Ecological wisdom; Livelihood; Sustainability of tank irrigation;

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