Financial reporting in the Pacific Asia region / edited by Ronald Ma.

Format:

Book

Contributor:

Ma, Ronald.

Series:

Accounting and business in Asia ; v. 1.

Accounting and business in Asia ; v. 1

Language:

English

Subjects (All):

Accounting--Standards--Pacific Area.

Accounting.

Accounting--Standards--Asia.

Financial statements--Asia.

Financial statements.

Financial statements--Pacific Area.

Accounting--Pacific Area.

Accounting--Asia.

Physical Description:

1 online resource (519 p.)

Place of Publication:

Singapore ; River Edge, NJ : World Scientific : Singapore Institute of Management, c1997.

Language Note:

English

Summary:

There is a dearth of good books on accounting in China, East Asia and Southeast Asia. This book makes a valuable contribution towards filling the gap. The chapters in Part I of the book deal with the cultural influence and economic significance of East and Southeast Asia, and the interrelationships between these matters and accounting in Pacific Asia. Part II comprises chapters on accounting in individual countries (comprising China, Japan, Korea, Taiwan and Southeast Asia), written by academics who work and research in these countries. In particular, the authors focus on the extent of the har

Contents:

Contents; Contributors; Foreword; Prologue Thoughts on the Economic Revolution in Asia; PART I Pacific Asia Region; chapter 1 Historical and Cultural on the Pacific Asia Region: Some Reflections; 1 Significance of Cultural Influences; 2 Historical Influence of China; 2.1 Influence of Confucianism; (a) Overview; (b) Attack on Confucianism; (c) Confucianism and Economic Development; 2.2 Mercantilism; 2.3 Daoism; 3 Historical Influences of South and Western Asia; 3.1 Influence of Buddhism; 3.2 Influence of Islam; 4 Modern Western Influences; 4.1 Colonialism; 4.2 Nationalism; 4.3 Marxism-Leninism

4.4 Modernity5 Summary and Conclusion; References; chapter 2 Commercial Ties Between China and Its Neighbours; 1 Some Characteristics of Chinese Business Culture; 2 Chinese Migrations to East and Southeast Asia; 3 China's Commercial Ties with East and Southeast Asia; 3.1 Historical Perspective; 3.2 Opening Up of China Since 1978; 3.3 Regional Economic Integration; 4 Some Speculations on Future Prospects; 5 Summary and Conclusion; References; chapter 3 The Economic Significance of the Pacific Asia Region in the World Economy; 1 Level of Pacific Asian Economic Performances

2 Nature of Pacific Asian Economic Performances2.1 Step One; 2.2 Step Two; 2.3 Step Three; (a) Capital Accumulation; (b) Labour Accumulation; (c) Technical Progress; d) Summary; 2.4 Step Four; 3 Impact on the International Economic System; 4 Impact on the Theory and Policy of Economic Development; 5 Concluding Remarks; References; chapter 4 A Broad Perspective on Financial Reporting in Pacific Asia; 1 Introduction; 1.1 Reasons for Studying International Accounting; 1.2 Significance of the Pacific Asia Region; 2 Environmental Factors Influencing Accounting

3 Influence of External Environment Factors3.1 Economic Conditions; 3.2 Colonisation; 3.3 Historical Factors - Language, Religion and Ideology; 3.4 Demographic Factors - Population, Literacy and Education; 3.5 Technological Factors; 3.6 Inflation; 3.7 Concluding Comments on External Environment Factors; 4 Influence of Cultural Factors; 4.1 Hofstede's Societal Values; 4.2 Gray's Accounting Subculture Values; 4.3 Relationships of Accounting Values to Accounting Systems and Practices; 4.4 Classification of Pacific Asian Countries By Societal and Accounting Values

4.5 Summary of Cultural Factors5 Influence of Institutional Structure Factors; 5.1 Political System; 5.2 Legal System; 5.3 Capital Market System; 5.4 Education System; 5.5 Business Enterprises; (a) Government-Business Cooperation; (b) Cooperation among Businesses; 5.6 Accounting System; 5.7 Summary of Institutional Structure Factors; 6 Summary; References; chapter 5 Standard Setting Issues and the lnternational Accounting Standards; 1 Introduction; 1.1 Are Accounting Standards Desirable?; 1.2 Are Accounting Standards Necessary?; 2 Economic Consequences versus Neutrality

2.1 Economic Consequences

Notes:

Description based upon print version of record.

Includes bibliographical references.

ISBN:

9781283899888

1283899884

9789812819611

9812819614

OCLC:

826853958