{"id":"https://openalex.org/W4386917142","doi":"https://doi.org/10.4337/9781800886544.00020","title":"Accounting, accountability and governance in emerging economies: a development perspective","display_name":"Accounting, accountability and governance in emerging economies: a development perspective","publication_year":2023,"publication_date":"2023-09-12","ids":{"openalex":"https://openalex.org/W4386917142","doi":"https://doi.org/10.4337/9781800886544.00020"},"language":"en","primary_location":{"id":"doi:10.4337/9781800886544.00020","doi":"https://doi.org/10.4337/9781800886544.00020","is_oa":false,"landing_page_url":"https://doi.org/10.4337/9781800886544.00020","pdf_url":null,"source":{"id":"https://openalex.org/S4306463223","display_name":"Edward Elgar Publishing eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310320353","host_organization_name":"Edward Elgar Publishing","host_organization_lineage":["https://openalex.org/P4310320353"],"host_organization_lineage_names":["Edward Elgar Publishing"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Handbook of Accounting, Accountability and Governance","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W4386917501","display_name":"Handbook of Accounting, Accountability and Governance"},"type":"book-chapter","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5034091220","display_name":"Thankom Gopinath Arun","orcid":"https://orcid.org/0000-0002-2552-0462","observed_orcids":["https://orcid.org/0000-0002-2552-0462"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Thankom Arun","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-2552-0462","affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5113005314","display_name":"Junaid Ashraf","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Junaid Ashraf","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-9861-3953","affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5055708583","display_name":"Kelum Jayasinghe","orcid":"https://orcid.org/0000-0001-9861-3953","observed_orcids":["https://orcid.org/0000-0001-9861-3953"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Kelum Jayasinghe","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-9861-3953","affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5089008613","display_name":"Teerooven Soobaroyen","orcid":"https://orcid.org/0000-0002-3340-1666","observed_orcids":["https://orcid.org/0000-0002-3340-1666"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Teerooven Soobaroyen","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-3340-1666","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":13.5897,"has_fulltext":false,"cited_by_count":4,"citation_normalized_percentile":{"value":0.9811202,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":90,"max":96},"biblio":{"volume":null,"issue":null,"first_page":"215","last_page":"236"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11168","display_name":"International Development and Aid","score":0.2410999983549118,"subfield":{"id":"https://openalex.org/subfields/3303","display_name":"Development"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11168","display_name":"International Development and Aid","score":0.2410999983549118,"subfield":{"id":"https://openalex.org/subfields/3303","display_name":"Development"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.218299999833107,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.1307000070810318,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting","display_name":"accounting","score":0.5960000157356262},{"id":"https://openalex.org/keywords/accountability","display_name":"accountability","score":0.9739999771118164},{"id":"https://openalex.org/keywords/governance","display_name":"governance","score":0.9760000109672546},{"id":"https://openalex.org/keywords/emerging-markets","display_name":"emerging markets","score":1.0},{"id":"https://openalex.org/keywords/international-development","display_name":"international development","score":0.7279999852180481},{"id":"https://openalex.org/keywords/foreign-direct-investment","display_name":"foreign direct investment","score":0.8880000114440918},{"id":"https://openalex.org/keywords/non-governmental-organizations","display_name":"non-governmental organizations","score":0.9350000023841858},{"id":"https://openalex.org/keywords/corporate-accountability","display_name":"corporate accountability","score":0.48399999737739563},{"id":"https://openalex.org/keywords/state-power","display_name":"state power","score":0.5659999847412109}],"concepts":[{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.8318825960159302},{"id":"https://openalex.org/C121087249","wikidata":"https://www.wikidata.org/wiki/Q546395","display_name":"Emerging markets","level":2,"score":0.7696062326431274},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.6380659341812134},{"id":"https://openalex.org/C2780224610","wikidata":"https://www.wikidata.org/wiki/Q1530061","display_name":"Credibility","level":2,"score":0.4878964126110077},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.46561622619628906},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.45939040184020996},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.43793243169784546},{"id":"https://openalex.org/C150577722","wikidata":"https://www.wikidata.org/wiki/Q2990825","display_name":"Social accounting","level":3,"score":0.42350250482559204},{"id":"https://openalex.org/C2776310101","wikidata":"https://www.wikidata.org/wiki/Q1524235","display_name":"Global governance","level":3,"score":0.41249942779541016},{"id":"https://openalex.org/C74363100","wikidata":"https://www.wikidata.org/wiki/Q273005","display_name":"Economic system","level":1,"score":0.40187346935272217},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.39738699793815613},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3723554313182831},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3383251428604126},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.28728821873664856},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.15496182441711426},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.4337/9781800886544.00020","doi":"https://doi.org/10.4337/9781800886544.00020","is_oa":false,"landing_page_url":"https://doi.org/10.4337/9781800886544.00020","pdf_url":null,"source":{"id":"https://openalex.org/S4306463223","display_name":"Edward Elgar Publishing eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310320353","host_organization_name":"Edward Elgar Publishing","host_organization_lineage":["https://openalex.org/P4310320353"],"host_organization_lineage_names":["Edward Elgar Publishing"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Handbook of Accounting, Accountability and Governance","raw_type":"book-chapter"},{"id":"pmh:oai:RePEc:elg:eechap:20723_10","doi":null,"is_oa":false,"landing_page_url":"https://www.elgaronline.com/doi/10.4337/9781800886544.00020","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"book"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.5473999977111816,"display_name":"Peace, justice, and strong institutions"}],"sustainable_development_goals_aurora":[{"id":"https://metadata.un.org/sdg/17","score":0.5400000214576721,"display_name":"Partnerships for the goals"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3128318097","https://openalex.org/W570748549","https://openalex.org/W4210608324","https://openalex.org/W4300470852","https://openalex.org/W2465205118","https://openalex.org/W7099111346","https://openalex.org/W2126911134","https://openalex.org/W228382522","https://openalex.org/W2272452156","https://openalex.org/W2968863974"],"abstract_inverted_index":{"Many":[0],"of":[1,77,96,107,130,132,139,156,174,185,188,196],"the":[2,12,21,33,37,63,78,112,122,125,128,137,167,180,183,186,197,206],"emerging":[3,47,85,133,189],"economies":[4,48,86,190],"have":[5,203],"maintained":[6],"a":[7,42,74,88],"good":[8],"economic":[9,30],"record":[10],"over":[11],"last":[13],"decade":[14],"or":[15],"so,":[16],"implicitly":[17],"lending":[18],"credibility":[19],"to":[20,72,142,193],"global":[22,97,157],"development":[23,38,89,119,207],"discourse.":[24,208],"No":[25],"matter":[26],"how":[27],"commendable,":[28],"this":[29],"progress":[31],"cloaks":[32],"\"problems\"":[34],"inherent":[35],"in":[36,46,52,84,87,151],"discourse,":[39],"thus":[40,135],"warranting":[41],"critical":[43,75],"analysis.":[44],"Development":[45],"affects":[49],"and":[50,58,65,81,105,124,144,171,191,199],"is":[51],"turn":[53],"affected":[54],"by":[55],"accounting,":[56,79],"accountability":[57,80,200],"governance":[59,82,198],"issues":[60,83,201],"at":[61,127],"both":[62],"local":[64],"international":[66],"level.":[67],"This":[68,148],"chapter":[69],"therefore":[70],"seeks":[71],"present":[73],"overview":[76],"context.":[90],"Our":[91],"analysis":[92],"covers":[93],"three":[94],"axes":[95],"development:":[98],"direct":[99],"foreign":[100],"investment,":[101],"non-government":[102],"organizations":[103],"(NGOs)":[104],"transfer":[106],"technical":[108],"accounting":[109,162],"infrastructure":[110],"from":[111,205],"developed":[113],"world.":[114],"We":[115,159,176],"contend":[116],"that":[117,164,202],"these":[118,140],"modes":[120],"strengthen":[121],"corporations":[123],"NGOs":[126],"expense":[129],"governments":[131,187],"economies,":[134],"limiting":[136],"abilities":[138],"states":[141],"govern":[143],"hold":[145],"corporations/NGOs":[146],"accountable.":[147],"imbalance":[149],"results":[150],"some":[152,195],"serious":[153],"adverse":[154],"consequences":[155],"development.":[158,175],"recommend":[160],"\"new\"":[161],"measures":[163],"correctly":[165],"calculate":[166],"\"net\"":[168],"social,":[169],"environmental":[170],"financial":[172],"benefits":[173],"also":[177],"suggest":[178],"restoring":[179],"balance":[181],"between":[182],"power":[184],"NGOs/corporations":[192],"address":[194],"arisen":[204]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":2}],"updated_date":"2026-10-10T09:11:00.788812","created_date":"2023-09-22T00:00:00"}
