Accounting is an instrument and an object in globalisation but its impact and manifestation is not uniform across Northern developed countries and Southern developing countries (DCs). This paper reviews contributions on globalisation, its influence on accounting in DCs, and identifies important...

About the author preface acknowledgements -- Introduction -- Review of literature -- Theory -- Financial reporting environment in Bangladesh -- Research methodology -- The relative impact of accounting regulatory frameworks -- And politico-institutional factors -- The impact of training...

1. Introduction -- 2. Review of literature -- 3. Theory -- 4. Financial reporting environment in Bangladesh -- 5. Research methodology -- 6. The relative impact of accounting regulatory frameworks and politico-institutional factors -- 7. The impact of training opportunities in the accounting...