Purpose – This paper aims to focus on building an interpretive framework for understanding accounting practices and changes, drawing on the situationist concept of the “spectacle”. Design/methodology/approach – The paper reviews the existing accounting and management literature in light...

This innovative and informative Handbook brings together leading international researchers on accounting and development to review empirical evidence, issues, policies and practices both past and present. The perspectives of the expert contributors reflect the strong growth of research on the...

Accounting research in emerging economies has been growing significantly over the last two decades due to the increasing recognition of the roles that accounting systems play in these environments. Globalization of capital markets and competition; the emergence of international accounting...

Includes research papers that examines various issues including the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSASs), management accounting change in the context of public sector reforms, corporate reporting disclosures,...

FRONT COVER -- ACCOUNTING IN CENTRAL AND EASTERN EUROPE -- COPYRIGHT PAGE -- CONTENTS -- LIST OF CONTRIBUTORS -- ABOUT THE EDITORS -- INTRODUCTION -- REFERENCES -- THE ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) AND LOSS AVOIDANCE IN TURKEY -- INTRODUCTION -- TURKISH...