The adoption of international accounting standards in Bangladesh: An exploration of rationale and process

By Monir Mir, Abu S. Rahaman. 2005

296 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/6bb20a8cda735cc7a1b2866d94f90c77c596890a

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Shahzad Uddin
2. T. Soobaroyen
3. P. Adhikari
4. Trevor Hopper
5. Helen Irvine
6. J. Choudhury
7. P. Lassou
8. M. S. Guerreiro

In Management Information Systems

1. Shahzad Uddin
2. Helen Irvine
3. Trevor Hopper
4. P. Lassou
5. T. Soobaroyen
6. P. Adhikari
7. Sumohon Matilal
8. L. L. Rodrigues

Citations in the corpus

• The Views of Corporate Managers on the Current State of, and Future Prospects for, Social Reporting in Bangladesh: An Engagement Based Study (2007, unknown): “Indeed, in the former context, according to Transparency International’s 2002 ranking (quoted in Mir and Rahaman, 2005), Bangladesh is considered to be the world’s most corrupt country, with the monetary value of corruption estimated at around Taka 700,000 million, as compared with Taka 231,980…”
• Globalisation, accounting and developing countries (2017, background): “…against international accounting and 18 They include institutional theory (e.g. Arnold, 2005; Covaleski, Dirsmith, & Rittenberg, 2003; Firth, 1996; Mir & Rahaman, 2005; Rahaman et al., 2004), Foucault (governmentality) (e.g. Everett et al., 2007; Lehman, 2005; Neu & Heincke, 2004), legitimacy…”
• Rationality, traditionalism and the state of corporate governance mechanisms: Illustrations from a less-developed country (2008, background): “These findings are similar to those from previous studies (Uddin and Hopper, 2001, 2003; Mir and Rahaman, 2005).”
• Dissemination and institutionalization of public sector accounting reforms in less developed countries: A comparative study of the Nepalese and Sri Lankan central governments (2013, methodology): “These international organizations have therefore been portrayed as ‘imperialist’ institutions driving the LDCs in a way that is tantamount to neo-colonialism (Annisette, 2004; Mir & Rahaman, 2005; Rahaman & Lawrence, 2001).”
• The development of accounting regulations in Egypt: Legitimating the International Accounting Standards (2008, background): “This research not only explores how such an interaction creates pressures to change as well as legitimates the development of domestic regulations similar to the IASs (Mir and Rahaman, 2005) but also reveals how that interaction facilitates the diffusion of “global” accounting practices in less deve”
• Voluntary adoption of International Financial Reporting Standards by large unlisted companies in Portugal – Institutional logics and strategic responses (2012, background): “The suitability of applying this vision, and this grounding, to all types of companies, and to all countries has been questioned in numerous studies (Alp & Ustundag, 2009; Chand & Patel, 2008; Irvine, 2008; Mir & Rahaman, 2005).”
• Stakeholders’ Perceptions of Corporate Social Reporting in Bangladesh (2010, background): “Bangladesh was ranked as the most corrupt country in the world according to the 2002 Transparency Internationals Ranking (Mir & Rahaman, 2005).”
• The global institutionalization of financial reporting: The case of the United Arab Emirates (2008, background): “The drive towards the adoption of IFRS, also promoted by the World Bank (Mir & Rahaman, 2005, p. 835), is based on economic rationalist principles designed to achieve “global harmonization” (Lehman, 2005, p. 976).”
• Development of Corporate Governance Regulations: The Case of an Emerging Economy (2010, unknown): “The World Bank and the Asian Development Bank were instrumental in the development of accounting standards in Bangladesh (Mir and Rahaman, 2005).”