The New Environment in International Accounting: Issues and Practices

(Hardback)

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Belkaoui examines several innovative forms of financial reporting and disclosure emerging in various countries and how they can hamper attempts to harmonize accounting standards internationally. Among these are value-added reporting, information for employees and unions, the impact of value-added taxation and cash flow reporting. He also tries to summarize recent developments in comparative management research and the impact it may have on practice. The author attempts to provide a broad overview of all of these topics, which should appeal to students and to accountants with an interest in the recent developments in international accounting. Journal of Accountancy This volume thoroughly examines new devlopments in international accounting from economic and social, as well as from accounting viewpoints. It reflects the current tension between attempts at unification by international standard setters and the emergence of innovative forms of reporting, disclosure, and taxation, as various countries attempt to improve their reporting accuracy. The product of this tension is the gradual but steady emergence of new accounting, reporting, disclosure, and taxation techniques of importance to the accounting practices of every country in the international arena.

Reviews

. . . Belkaoui's work on international accounting is among his more interesting and the book was a better read . . . this is the type of book that "researchers in international accounting" who are searching for a research project should have a look at . . . because they are bound to find it stimulating.-British Accounting Review
. . . Professor Belkaoui provides an indepth discussion of his topics. In addition, he lists a number of good references at the end of each chapter so that the reader can go into the subjects in even more detail if desired.-Journal of International Business Studies
The dedication of this output from Belkaoui reads "Piano Piano Arriva Sano'. I went to watch Ahmed Belkaoui give a presentation in Stuttgart: he bounded up and down in sheer enthusiasm, swatting questions like flies and filling the "blackboard' with as many concepts (all referenced) as it could hold.... In summary, I think Belkaoui's work on international accounting is among his more interesting and the book was a better read than I had hoped. I think that this is the type of book that researchers in international accounting' who are searching for a research project should have a look at more than anyone else, because they are bound to find it stimulating.-British Accounting Review
." . . Belkaoui's work on international accounting is among his more interesting and the book was a better read . . . this is the type of book that "researchers in international accounting" who are searching for a research project should have a look at . . . because they are bound to find it stimulating."-British Accounting Review
." . . Professor Belkaoui provides an indepth discussion of his topics. In addition, he lists a number of good references at the end of each chapter so that the reader can go into the subjects in even more detail if desired."-Journal of International Business Studies
"The dedication of this output from Belkaoui reads "Piano Piano Arriva Sano'. I went to watch Ahmed Belkaoui give a presentation in Stuttgart: he bounded up and down in sheer enthusiasm, swatting questions like flies and filling the "blackboard' with as many concepts (all referenced) as it could hold.... In summary, I think Belkaoui's work on international accounting is among his more interesting and the book was a better read than I had hoped. I think that this is the type of book that researchers in international accounting' who are searching for a research project should have a look at more than anyone else, because they are bound to find it stimulating."-British Accounting Review

Author Bio

AHMED BELKAOUI is Professor of Accounting at the University of Illinois at Chicago.