148 research outputs found
Temporal constraints on basin inversion provided by 3D seismic and well data: a case study from the South Viking Graben, offshore Norway
Accepted versio
Globalisation, accounting and developing countries
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 and its influence on accounting in DCs, and identifies important research gaps. It examines the role of accounting in changing development policies, from state capitalism through neo-liberal market-based to good-governance policies. It then considers specific accounting issues, namely the diffusion of International Accounting Standards (now International Financial Reporting Standards) and how they promote global neo-liberalism; the development of the accounting profession in DCs in the face of competition from Northern global accounting firms and professional associations; accounting issues in state-owned organisations, and privatised and multinational corporations; government accounting reforms and the resurrection of the state in DCs; social and environmental accounting issues; and the rise of non-governmental organisations and their accounting and accountability. The discussion and conclusions reflect on achievements to date and important areas requiring further development
Transitions from Charismatic Rule: Theories of Leadership Change and Cuba's Post-Fidel Succession
PATTERN-BASED LEARNING AND SPATIALLY ORIENTED CONCEPT FORMATION IN A MULTI-AGENT, DECISION-MAKING EXPERT
It’s Not Only Rents: Explaining the Persistence and Change of Neopatrimonialism in Indonesia
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