Consolidating the results of a study conducted in four developing member countries--the Republic of Azerbaijan, the Republic of Fiji Islands, the Republic of the Marshall Islands, and Sri Lanka--this book summarizes the major findings of the diagnostic study on available accounting and auditing support contained in the four country reports and provides recommendations and action plans to address identified weaknesses. These reports offer reference materials on accounting and auditing, identify potential actions that the participating governments or the accounting profession can take to rectify weaknesses, and provide the participating countries with a benchmark against which to measure their progress in improving financial management and governance arrangements.

Volume 15 of Research in Accounting in Emerging Economies focuses on how NPM ideas have been conceptualised, implemented and affected the accounting, accountability and auditing practices in emerging economies characterised by different ideologies, social and political factors.

This is the first and only book to offer a comprehensive survey of accounting research on a broad international scale for the last two centuries. Its main emphasis is on accounting research in the English, German, Italian, French and Spanish language areas; it also contains chapters dealing with research in Finland, the Netherlands, Scand