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The Routledge Handbook of Accounting in Asia

The Routledge Handbook of Accounting in Asia PDF Author: Zhijun Lin
Publisher: Routledge
ISBN: 1317281284
Category : Business & Economics
Languages : en
Pages : 314

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Book Description
As the centre of world economic development has shifted towards Asia over the last two decades, many Asian countries have witnessed rapid growth in economic and business operations. In light of these recent changes, accounting has played a significant role in assisting economic transition and advancement in Asian countries. However, although the general trend over recent decades towards convergence in financial reporting standards and practices has dramatically improved the comparability of accounting information, considerable variances remain in practices between countries. This Handbook therefore provides an up-to-date review of contemporary accountancy across Asia, illustrating how standards have been reshaped to accommodate the needs of economic and social trends. As well as providing an overview of standards in the larger Asian economies of China, India and Japan, contributions to the Handbook also include studies of countries such as Sri Lanka, Nepal, Cambodia and Mongolia. In particular, this Handbook analyses: financial accounting and reporting management accounting auditing and accounting professionalization governmental and public-sector accounting accounting education accounting development in Asian emerging economies The Routledge Handbook of Accounting in Asia offers students, academics, regulators and practitioners an essential reference guide to the current scholarship and practice in the field of accountancy in Asia. It will be a useful resource in particular for students of accountancy, business studies and Asian studies.

The Routledge Handbook of Accounting in Asia

The Routledge Handbook of Accounting in Asia PDF Author: Zhijun Lin
Publisher: Routledge
ISBN: 1317281284
Category : Business & Economics
Languages : en
Pages : 314

View

Book Description
As the centre of world economic development has shifted towards Asia over the last two decades, many Asian countries have witnessed rapid growth in economic and business operations. In light of these recent changes, accounting has played a significant role in assisting economic transition and advancement in Asian countries. However, although the general trend over recent decades towards convergence in financial reporting standards and practices has dramatically improved the comparability of accounting information, considerable variances remain in practices between countries. This Handbook therefore provides an up-to-date review of contemporary accountancy across Asia, illustrating how standards have been reshaped to accommodate the needs of economic and social trends. As well as providing an overview of standards in the larger Asian economies of China, India and Japan, contributions to the Handbook also include studies of countries such as Sri Lanka, Nepal, Cambodia and Mongolia. In particular, this Handbook analyses: financial accounting and reporting management accounting auditing and accounting professionalization governmental and public-sector accounting accounting education accounting development in Asian emerging economies The Routledge Handbook of Accounting in Asia offers students, academics, regulators and practitioners an essential reference guide to the current scholarship and practice in the field of accountancy in Asia. It will be a useful resource in particular for students of accountancy, business studies and Asian studies.

The Routledge Handbook of Accounting Ethics

The Routledge Handbook of Accounting Ethics PDF Author: Eileen Z. Taylor
Publisher: Routledge
ISBN: 0429954255
Category : Business & Economics
Languages : en
Pages : 422

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Book Description
The perspective of this book is to present "ethics" as a conversation about how we decide what is good or bad, right or wrong. It is a collection of conversations employed by educators to assist accounting students in developing their understanding of accounting's ethical aspects and to help them develop into critical thinkers who consider the ethical complexities of the function of accounting in human society. Because we are social beings, ethics is a central human concern, since it involves determining the ethicality of human actions and their effect on other individuals, as well as determining the collective societal acceptance or rejection of an action. Thus, the book’s primary goal is to call attention to the intersectionality of accounting and ethics and to encourage students and researchers to consider the ethical implications of accounting decisions. The book contains a diversity of perspectives within which discussions of accountants' and accounting's ethical responsibilities may occur. The contributing authors were deliberately chosen for their diverse perspectives on whence moral guidance for accounting may come. Each chapter stands on its own and represents the thinking of its authors. The book is not a primer on correct behavior for accountants but a place where educators may spur the conversation along.

The Routledge Handbook of Environmental Economics in Asia

The Routledge Handbook of Environmental Economics in Asia PDF Author: Shunsuke Managi
Publisher: Routledge
ISBN: 1317597877
Category : Business & Economics
Languages : en
Pages : 668

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Book Description
Problems of climate change, biodiversity and air pollution are clearly growing globally, but more particularly in Asia because of its economic importance and richness in nature. The increasing interest in environmental and resource economics applied in regions of Asia will make this book an outstanding resource to the existing literature, particularly in the fields of environmental and resource economics and the integration of applied content in traditional and agricultural development. At present there is no single handbook or text on the state of current knowledge in environmental economics in Asia or one which offers a comprehensive guide to students and academics on the subjects of environmental economics research. This book will help to fill the gap in the existing literature.

The Routledge Handbook of Tourism in Asia

The Routledge Handbook of Tourism in Asia PDF Author: C. Michael Hall
Publisher: Routledge
ISBN: 1317665880
Category : Business & Economics
Languages : en
Pages : 394

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Book Description
Asia is regarded as the fastest growing area for international and domestic tourism in the world today and over the next 20 years. Given the economic, social and environmental importance of tourism in the region, there is a need for a comprehensive and readable overview of the critical debates and controversies in tourism in the region and the major factors that are affecting tourism development both now and in the foreseeable future. This Handbook provides a contemporary survey of the region and its continued growth and development as a key destination and generator of tourism, which is marked by a high proportion of intra-regional travel. The book is divided into five sections. This first section provides an introduction to the region and context to the nationally focused chapters. The next three sections are then broadly based on the three UNWTO Asian regions: South-East Asia, South and Central Asia, and East and North-East Asia, providing readers with a valuable snapshot of tourism at various scales, and from various approaches and positions. The concluding section considers future prospects for tourism in Asia. The handbook is interdisciplinary in coverage and is also international in scope through its authorship and content. It presents a range of perspectives and understanding of the processes and forces that are shaping tourism in this fascinating and dynamic region that is one of the focal points of global tourism. This is essential reading for students, researchers and academics interested in tourism in the growth region of Asia now and in the future.

Routledge Handbook of Environmental Accounting

Routledge Handbook of Environmental Accounting PDF Author: Jan Bebbington
Publisher: Routledge
ISBN: 0429620950
Category : Business & Economics
Languages : en
Pages : 438

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Book Description
This handbook showcases the broad spectrum of diverse approaches to environmental accounting which have developed during the last 30 years across the globe. The volume covers a range of physical issues such as water, carbon and biodiversity, as well as specific accounting matters such as management control, finance and audit. Moreover, seven chapters present environmental accounting issues that arise in the regions of Africa, Asia, Europe, MENA, North America, the Pacific and South America. The handbook also highlights future challenges in all the topic areas addressed as well as introducing new topics, such as links between environmental accounting and the circular economy, and the issues associated with animal rights. Edited by leading scholars in the area and with key contributions from across the discipline, and covering a diverse range of perspectives and locations, the volume is divided into five key parts: • Part 1: Framing the issues • Part 2: Financial accounting and reporting • Part 3: Management accounting • Part 4: Global and local perspectives • Part 5: Thematic topics in environmental accounting This handbook will act as a significant publication in drawing together the history of the field and important reference points in its future development, and will serve as a vital resource for students and scholars of environmental accounting and environmental economics.

Routledge Handbook of Global Public Health in Asia

Routledge Handbook of Global Public Health in Asia PDF Author: Siân M. Griffiths
Publisher: Routledge
ISBN: 1317817699
Category : Health & Fitness
Languages : en
Pages : 738

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Book Description
Global public health is of growing concern to most governments and populations, nowhere more so than in Asia, the world’s largest and most populous continent. Whilst major advances have been made in controlling infectious diseases through public health measures as well as clinical medical treatments, the world now faces other challenges including ageing populations and the epidemic crisis of obesity and non-communicable diseases. New emerging infections continue to develop and the growing threats to health due to environmental pollution and climate change increase the need for resilience and sustainability. These threats to health are global in nature, and this Handbook will explore perspectives on current public health issues in South, Southeast and East Asia, informing global as well as regional debate. Whilst many books cite Western examples of the development of global public health, this Handbook brings together both Western and Eastern scholarship, creating a new global public health perspective suitable to face modern challenges in promoting the population’s health. This Handbook is essential reading not only for students, professionals and scholars of global public health and related fields but is also written to be accessible to those with a general interest in the health of Asia.

Routledge Handbook of Asian Demography

Routledge Handbook of Asian Demography PDF Author: Zhongwei Zhao
Publisher: Routledge
ISBN: 1351373455
Category : Social Science
Languages : en
Pages : 550

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Book Description
Home to close to 60 per cent of the world’s population, Asia is the largest and by far the most populous continent. It is also extremely diverse, physically and culturally. Asian countries and regions have their own distinctive histories, cultural traditions, religious beliefs and political systems, and they have often pursued different routes to development. Asian populations also present a striking array of demographic characteristics and stages of demographic transition. This handbook is the first to provide a comprehensive study of population change across the whole of Asia. Comprising 28 chapters by more than 40 international experts this handbook examines demographic transitions on the continent, their considerable variations, their causes and consequences, and their relationships with a wide range of social, economic, political and cultural processes. Major topics covered include: population studies and sources of demographic data; historical demography; family planning and fertility decline; sex preferences; mortality changes; causes of death; HIV/AIDS; population distribution and migration; urbanization; marriage and family; human capital and labour force; population ageing; demographic dividends; political demography; population and environment; and Asia’s demographic future. This handbook provides an authoritative and comprehensive reference for researchers, policymakers, academics, students and anyone who is interested in population change in Asia and the world.

Routledge Handbook of Environment and Society in Asia

Routledge Handbook of Environment and Society in Asia PDF Author: Paul G. Harris
Publisher: Routledge
ISBN: 1317685717
Category : Social Science
Languages : en
Pages : 492

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Book Description
Nowhere is the connection between society and the environment more evident and potentially more harmful for the future of the world than in Asia. In recent decades, rapid development of Asian countries with very large populations has led to an unprecedented increase in environmental problems such as air and water pollution, solid and hazardous wastes, deforestation, depletion of natural resources and extinction of native species. This handbook provides a comprehensive survey of the cultural, social and policy contexts of environmental change across East Asia. The team of international experts critically examine a wide range of environmental problems related to energy, climate change, air, land, water, fisheries, forests and wildlife. The editors conclude that, with nearly half of the human population of the planet, and several rapidly growing economies, most notably China, Asian societies will determine much of the future of human impacts on the regional and global environments. As climate change-related threats to society increase, the book strongly argues for increased environmental consciousness and action in Asian societies. This handbook is a very valuable companion for students, scholars, policy makers and researchers working on environmental issues in Asia.

Routledge Handbook of Banking and Finance in Asia

Routledge Handbook of Banking and Finance in Asia PDF Author: Ulrich Volz
Publisher: Routledge
ISBN: 1134862075
Category : Business & Economics
Languages : en
Pages : 534

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Book Description
The Routledge Handbook of Banking and Finance in Asia brings together leading scholars, policymakers, and practitioners to provide a comprehensive and cutting-edge guide to Asia’s financial institutions, markets, and systems. Part I provides a country-by-country overview of banking and finance in East, Southeast, and South Asia, including examples from China, Japan, Hong Kong, India, and Singapore. Part II contains thematic chapters, covering topics such as commercial banking, development banking, infrastructure finance, stock markets, insurance, and sovereign wealth funds. It also includes examinations of banking regulation and supervision, and analyses of macroprudential regulation, capital flow management measures, and monetary policy. Finally, it provides new insights into topical issues such as SME, green, and Islamic finance. This handbook is an essential resource for scholars and students of Asian economics and finance and for professionals working in financial markets in Asia.

Routledge Handbook of Energy in Asia

Routledge Handbook of Energy in Asia PDF Author: Subhes C. Bhattacharyya
Publisher: Routledge
ISBN: 1317326660
Category : Technology & Engineering
Languages : en
Pages : 432

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Book Description
The Routledge Handbook of Energy in Asia presents a comprehensive review of the unprecedented growth of Asian energy over the past quarter of a century. It provides insightful analysis into variation across the continent, whilst highlighting areas of cross-learning and regional cooperation between the developed and developing countries of Asia. Prepared by a team of leading international experts, this book not only captures the East Asian domination, particularly that of China, but also highlights the growing influence of South Asia and the ASEAN. Organised into four parts, the sections include: the demand for energy in the region and its main drivers at the sector level; developments in energy supply, including fossil fuels and renewable energy sources; energy policies and issues such as sector reform and climate change; the transition to a low carbon pathway. This handbook offers a complete picture of Asian energy, covering supply and demand, as well as contemporary challenges in the sector. As such, it is a valuable resource for students and scholars of energy policy, Environmental Studies, and Asian Studies.