The aim of the Accounting and Finance in Emerging Economies Special Interest Group's is to promote informed debate and to establish a more realistic understanding of accounting issues in less developed, emerging and transitional economies. The SIG is interested in historical, theoretical, empirical and practical issues, whether quantitative or qualitative, affecting accounting and accountability in Asian, African and Latin American LDCs and transitional economies.
The SIG has been in existence since 2008 and currently has over 100 members and has close links with the book series Research in Accounting in Emerging Economies and the newly launched Journal of Accounting in Emerging Economies.
Our objectives are to:
- encourage research and scholarship in accounting issues in less developed and emerging economies
- establish a network of researchers and teachers in working on accounting issues pertinent to less developed and emerging economies
- enhance the teaching of accounting issues that affect international issues especially less developed and emerging economies
- provide support for PhD students working on accounting issues pertinent to less developed and emerging economies
- develop close links with the accounting professions within the UK and beyond so as to inform policy
- publish a newsletter and organise targeted workshops
- develop and maintain relationships with BAFA and the Professional Accountancy Institutes in the UK and elsewhere.
Our research interests include:
- education, training, and the role of professional accounting bodies
- capital markets
- financial reporting and accounting standards
- corporate governance
- management accounting issues
- the impact of structural adjustment programmes and international financial agencies on accounting practices
- accounting and accountability issues in the public sector, NGOs, multinational corporations
- accounting practices in family businesses
- the impact of culture, ethnicity, and history on accounting
- the role of accounting on socio-economic development and poverty reduction
- theoretical approaches to accounting and finance
Group members present their latest research at our regular one-day workshops, examining the latest issues in our field. Check for upcoming events.