BAFA Accounting and Finance in Emerging Economies

Our work

We promote informed debate and aim to establish a more realistic understanding of accounting issues in less developed, emerging and transitional economies. We are interested in historical, theoretical, empirical and practical issues, whether quantitative or qualitative, affecting accounting and accountability in Asian, African and Latin American LDCs and transitional economies.

Our research interests include:

• education, training and the role of professional accounting bodies
• capital markets
• financial reporting and accounting standards
• auditing
• corporate governance
• management accounting issues
• banking
• the impact of structural adjustment programmes and international financial agencies on accounting practices
• accounting and accountability issues in the public sector, NGOs, multinational corporations
• accounting practices in family businesses
• the impact of culture, ethnicity and history on accounting
• the role of accounting on socio-economic development and poverty reduction
• theoretical approaches to accounting and finance