International Accounting and Economic Development: The Interaction of Accounting, Economic, and Social Indicators

(Hardback)

Publishing Details

Classifications

Physical Properties

Description

A well developed system of internatinal accounting is essential, if an accounting order, one that serves as a basis and guarantee for the conduct of business and economic growth, is to be created. Similarly, essential to the creation of an economic order is economic development. Riahi-Belkaoui explicates the relationship between accounting and economic order and between that and the determinants of accounting development. He then studies the relationship between accounting and economic development, and between their respective determinants. Accountants, specialists and executives concerned with economic development will find the book an important addition to their most necessary professional resources. Riahi-Belkaoui provides evidence for the determinants and implications of economic development, and the role and the determinants of disclosure adequacy along seven dimensions: human and economic development; political, financial, and economic risk; human and economic development; managerial, academic, and professional influences; welfare of the common man; economic, political, and civil indicators, and the determinants for predicting performance of earnings forecasts. He also examines the role of country return and risk in such matters as disclosure adequacy, the prediction of performance of earnings forecasts, and the levels of financial disclosure by European firms. He then discusses the role and impact of cultural determinism and its affect on the systematic risk of global stock exchanges, compensation practices, professional self-regulation in attounting, and the perception of accounting concepts.

Reviews

.,."of interest to accountants, business executives, and accounting researchers and students."-Reference & Research Book News
...of interest to accountants, business executives, and accounting researchers and students.-Reference & Research Book News
Prolific writer Riahi-Belkaoui makes an important contribution to contemporary accounting research in this examination of the interrelationship of accounting data and economic development....This volume is an important reference for its primary audience--accounting and economics theorists and researchers. Graduate, research, and professional collections.-Choice
..."of interest to accountants, business executives, and accounting researchers and students."-Reference & Research Book News
"Prolific writer Riahi-Belkaoui makes an important contribution to contemporary accounting research in this examination of the interrelationship of accounting data and economic development....This volume is an important reference for its primary audience--accounting and economics theorists and researchers. Graduate, research, and professional collections."-Choice

Author Bio

AHMED RIAHI-BELKAOUI is CBA Distinguished Professor of Accounting in the College of Business Administration, University of Illinois at Chicago. Author of numerous Quorum books, published or forthcoming, and coauthor of several more, he is an equally prolific contributor to the journals of his field, and has served on various editorial boards that oversee them.