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Globalisation, accounting and developing countries

Citations

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Cited by:

  1. Lee Roberts & Abeer Hassan & Ahmed Elamer & Monomita Nandy, 2021. "Biodiversity and extinction accounting for sustainable development: A systematic literature review and future research directions," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 705-720, January.
  2. Kimani, Danson & Ullah, Subhan & Kodwani, Devendra & Akhtar, Pervaiz, 2021. "Analysing corporate governance and accountability practices from an African neo-patrimonialism perspective: Insights from Kenya," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
  3. Akisik, Orhan & Gal, Graham & Mangaliso, Mzamo P., 2020. "IFRS, FDI, economic growth and human development: The experience of Anglophone and Francophone African countries," Emerging Markets Review, Elsevier, vol. 45(C).
  4. Mihret, Dessalegn Getie & Mirshekary, Soheila & Yaftian, Ali, 2020. "Accounting professionalization, the state, and transnational capitalism: The case of Iran," Accounting, Organizations and Society, Elsevier, vol. 82(C).
  5. Munacinga Simatele & Segun Thompson Bolarinwa, 2025. "How does globalisation affect informality in sub‐Saharan African countries?," Sustainable Development, John Wiley & Sons, Ltd., vol. 33(1), pages 478-492, February.
  6. Thuy Thanh Tran & Christian Herzig, 2020. "Material Flow Cost Accounting in Developing Countries: A Systematic Review," Sustainability, MDPI, vol. 12(13), pages 1-18, July.
  7. Jayasinghe, Kelum & Adhikari, Pawan & Soobaroyen, Teerooven & Wynne, Andy & Malagila, John & Abdurafiu, Noah, 2021. "Government accounting reforms in Sub-Saharan African countries and the selective ignorance of the epistemic community: A competing logics perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
  8. Adams, Dawda & Adams, Kweku & Attah-Boakye, Rexford & Ullah, Subhan & Rodgers, Waymond & Kimani, Danson, 2022. "Social and environmental practices and corporate financial performance of multinational corporations in emerging markets: Evidence from 20 oil-rich African countries," Resources Policy, Elsevier, vol. 78(C).
  9. Alawattage, Chandana & Azure, John De-Clerk, 2021. "Behind the World Bank’s ringing declarations of “social accountability”: Ghana’s public financial management reform," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
  10. Lassou, Philippe J.C. & Hopper, Trevor & Tsamenyi, Mathew & Murinde, Victor, 2019. "Varieties of neo-colonialism: Government accounting reforms in Anglophone and Francophone Africa – Benin and Ghana compared," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 65(C).
  11. Shahzad Uddin,, 2025. "Accounting scholarship and the Majority World: A case of epistemic injustice," The British Accounting Review, Elsevier, vol. 57(6).
  12. Gilbert, Christine & Guénin, Henri, 2024. "The COVID-19 crisis and massive public debts: What should we expect?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 98(C).
  13. Gómez-Villegas, Mauricio & Larrinaga, Carlos, 2023. "A critical accounting project for Latin America? Objects of knowledge or ways of knowing," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).
  14. Pérez-Chamorro, Vicente & Casasola-Balsells, Araceli & Gutiérrez-Hidalgo, Fernando, 2024. "A decolonial view of the role of accounting in the US management of the Spanish telephone monopoly," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
  15. M. Rozaidy & A. K. Siti-Nabiha, 2023. "Reconstructing identity and logic through the implementation of accrual accounting in Malaysia: an intra-organisational analysis," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(1), pages 331-370, March.
  16. Ghattas, Peter & Soobaroyen, Teerooven & Marnet, Oliver, 2021. "Charting the development of the Egyptian accounting profession (1946–2016): An analysis of the State-Profession dynamics," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
  17. Modell, Sven & Yang, ChunLei, 2018. "Financialisation as a strategic action field: An historically informed field study of governance reforms in Chinese state-owned enterprises," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 54(C), pages 41-59.
  18. Serge Agbodjo & Konan Anderson Seny Kan, 2024. "Toward a consciencism of accounting research on the African continent: A review of the international literature [Pour un consciencisme de la recherche comptable sur le continent africain : un état des lieux de la littérature internationale]," Grenoble Ecole de Management (Post-Print) halshs-04830453, HAL.
  19. Seongho Jeong & Younhee Kim, 2023. "A recipient country‐centered approach to framing digital financial management information systems," Public Administration & Development, Blackwell Publishing, vol. 43(4), pages 323-327, October.
  20. Muzanenhamo, Penelope & Power, Sean Bradley, 2024. "ChatGPT and accounting in African contexts: Amplifying epistemic injustice," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
  21. Clerkin, Brendan & Quinn, Martin & Connolly, Ciaran, 2024. "Decoupled accounting in a non-profit context: An explanation for stable management accounting?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
  22. Serge Agbodjo & Konan Anderson Seny Kan, 2024. "Toward a consciencism of accounting research on the African continent: A review of the international literature [Pour un consciencisme de la recherche comptable sur le continent africain : un état des lieux de la littérature internationale]," Post-Print halshs-04830453, HAL.
  23. Ang, Soon Yong & Wickramasinghe, Danture, 2023. "Ethical disputes, coordinating acts and NGO accountability: Evidence from an NGO river-care programme in Malaysia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
  24. Vincent Tawiah & Babajide Oyewo, 2025. "The effect of IFRS adoption on bank internationalisation," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 30(1), pages 855-878, January.
  25. Fatma Ben Slama, 2024. "International Public Sector Accounting Standards and Economic Growth: An International Study of IPSAS Adoption and Experience," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 23(3), pages 483-506, September.
  26. Seny Kan, Konan A. & Agbodjo, Serge & Gandja, Serge V., 2021. "Accounting polycentricity in Africa: Framing an ‘accounting and development’ research agenda," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
  27. Christensen, Mark & Fahlevi, Heru & Indriani, Mirna & Syukur, Muhammad, 2024. "Deciding to be ignored: Why accounting scholars use dubious quality research outlets in a neocolonial context," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
  28. Chatzivgeri, Eleni & Chew, Lynsie & Crawford, Louise & Gordon, Martyn & Haslam, Jim, 2020. "Transparency and accountability for the global good? The UK’s implementation of EU law requiring country-by-country reporting of payments to governments by extractives," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
  29. Lassou, Philippe J.C. & Hopper, Trevor & Ntim, Collins, 2021. "How the colonial legacy frames state audit institutions in Benin that fail to curb corruption," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
  30. Mohamad-Yusof, Nor Zalina & Wickramasinghe, Danture & Zaman, Mahbub, 2018. "Corporate governance, critical junctures and ethnic politics: Ownership and boards in Malaysia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 55(C), pages 33-52.
  31. Sauerbronn, Fernanda Filgueiras & Ayres, Rosângela Mesquisa & da Silva, Cleia Maria & Lourenço, Rosenery Loureiro, 2024. "Decolonial studies in accounting? Emerging contributions from Latin America," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
  32. Crawford, Louise, 2019. "Exploring the emancipatory dimensions of globalisation: The struggle over IFRS8 and country-by-country reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 63(C).
  33. Zhuquan Wang & Javed Miraj, 2018. "Adoption of International Public Sector Accounting Standards in Public Sector of Developing Economies -Analysis of Five South Asian Countries," Research in World Economy, Research in World Economy, Sciedu Press, vol. 9(2), pages 44-51, June.
  34. Warren, Rebecca, 2024. "Maintaining and extending hegemony: The politics of accounting standard setting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
  35. Ahmed, Zahir Uddin & Hopper, Trevor & Wickramasinghe, Danture, 2023. "From Minnow to Mighty: A hegemonic analysis of social accountability in BRAC - the world’s largest development NGO," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
  36. Dixon, Keith, 2023. "Consequences of accountings, distributional and otherwise," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 97(C).
  37. Clerkin, Brendan & Quinn, Martin, 2021. "Institutional agents missing in action?: Management accounting at non-governmental organisations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
  38. Ines Kateb & Ines Belgacem, 2024. "Navigating governance and accounting reforms in Saudi Arabia's emerging market: impact of audit quality, board characteristics, and IFRS adoption on financial performance," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(2), pages 290-312, June.
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