...
  • 主题
高级搜索  >
历史搜索 清空历史
首页> 外文期刊>Journal of International Financial Management & Accounting >The role of accounting and the accountancy profession in economic development: A research agenda
【24h】

The role of accounting and the accountancy profession in economic development: A research agenda

机译：会计和会计专业在经济发展中的作用：研究议程

获取原文
获取原文并翻译 | 示例
           
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

A widely held view in the accountancy profession and the donor community is that accounting and the accountancy profession play an essential role in economic development. However, our review of the academic literature finds limited empirical research evidence on the relation between accounting and the accountancy profession and economic development, including specifically whether any such relation is causal, and if so, the direction of the causality. Entities, including those comprising the donor community, policymakers, and professional accountancy organizations (PAOs), need evidence on the question of whether and how the accountancy profession contributes to economic development. Such research could assist donors in evaluating the outcomes of interventions aimed at building the capacity of PAOs in emerging and developing economies and inform future interventions. We summarize the limited academic research addressing the relation between PAOs and economic development and present insights from two roundtables facilitated by the International Association for Accounting Education and Research. We identify research opportunities and research design considerations. We hope our paper will stimulate accounting researchers to advance this literature.
机译：会计界和捐助界普遍认为，会计界和会计界在经济发展中起着至关重要的作用。但是，我们对学术文献的评论发现，关于会计与会计专业与经济发展之间的关系的经验研究证据有限，特别是其中是否包括因果关系，以及因果关系的方向。实体，包括那些由捐助者团体，决策者和专业会计组织（PAO）组成的实体，需要关于会计专业是否以及如何为经济发展做出贡献的证据。此类研究可协助捐助方评估旨在建立新兴和发展中经济体中的PAO能力的干预措施的成果，并为未来的干预提供信息。我们总结了有关PAO与经济发展之间关系的有限学术研究，并从国际会计教育和研究协会主持的两个圆桌会议上提出了见解。我们确定研究机会和研究设计注意事项。我们希望我们的论文能刺激会计研究人员发展这一文献。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号