Research in Accounting in Emerging Economies, Volume 5

This series arose out of the belief that the international accounting literature should devote more attention to the study of the accounting problems and issues of emerging economies (developing and newly industrialized countries). The aim of this volume is to raise both the level of interest in the specific problems of accounting in emerging economies and the awareness of real issues, so that accounting in these countries will not just be seen as a matter of copying what is done in the industrialized countries.