This paper provides an overview of national practices for improving the accountability and performance of SOEs by examining relevant legislation, policies, and practices in Asian and other economies. It assesses these against internationally agreed good practices exemplified by the OECD...

The need for non-financial reporting was strengthened by the challenges of a globalized environment based on the knowledge of business activities and on the promotion of the use of information. Accounting professionals have come to challenge the traditional business financial reporting model,...