메뉴 건너뛰기




Volumn 9, Issue 2, 2008, Pages 126-144

A historical analysis of the accounting development in Madagascar between 1900 to 2005: The journey from accounting plan to IFRS

Author keywords

Accounting; Accounting history; Madagascar; Regulation

Indexed keywords


EID: 84992929501     PISSN: 09675426     EISSN: None     Source Type: Journal    
DOI: 10.1108/09675420810900793     Document Type: Review
Times cited : (7)

References (19)
  • 1
    • 84992926085 scopus 로고
    • Restructuring the accounting function in the third world: Madagascar approach
    • Berry, M. and Holzer, P. (1993), “Restructuring the accounting function in the third world: Madagascar approach”, Research in Third World Accounting, Vol. 1, pp. 195-216.
    • (1993) Research in Third World Accounting , vol.1 , pp. 195-216
    • Berry, M.1    Holzer, P.2
  • 2
    • 84945730537 scopus 로고    scopus 로고
    • The relevance and applicability of IAS in Madagascar: the perception of accounting practitioners
    • Boolaky, P.K. (2003), “The relevance and applicability of IAS in Madagascar: the perception of accounting practitioners”, Journal of Accounting Research, India, Vol. 4, pp. 83-94.
    • (2003) Journal of Accounting Research, India , vol.4 , pp. 83-94
    • Boolaky, P.K.1
  • 3
    • 84975051575 scopus 로고    scopus 로고
    • Determinants of accounting standards in Southern African development community
    • Boolaky, P.K. (2004a), “Determinants of accounting standards in Southern African development community”, Journal of Accounting Research, India, pp. 33-49.
    • (2004) Journal of Accounting Research, India , pp. 33-49
    • Boolaky, P.K.1
  • 4
    • 84992926262 scopus 로고    scopus 로고
    • Colonisation and accounting standards and practices in Africa
    • Boolaky, P.K. (2004b), “Colonisation and accounting standards and practices in Africa”, Delhi Business Review.
    • (2004) Delhi Business Review
    • Boolaky, P.K.1
  • 5
    • 0038969186 scopus 로고
    • Accounting in developing countries: Indonesia and Solomon Islands as case studies for regional co-operation
    • Briston, R.J. (1990), “Accounting in developing countries: Indonesia and Solomon Islands as case studies for regional co-operation”, Research in Third World Accounting, Vol. 1, pp. 195-216.
    • (1990) Research in Third World Accounting , vol.1 , pp. 195-216
    • Briston, R.J.1
  • 6
    • 84855282839 scopus 로고    scopus 로고
    • The conceptual framework – the international practices
    • working paper London School of Economics and Political Science London
    • Cairns, D. (2001), “The conceptual framework – the international practices”, working paper, London School of Economics and Political Science, London.
    • (2001)
    • Cairns, D.1
  • 8
    • 84992957305 scopus 로고    scopus 로고
    • Ethical standards on accounting for developing countries: which one should come first?
    • Doost, R.K. (1997), “Ethical standards on accounting for developing countries: which one should come first?”, Managerial Auditing Journal, Vol. 12 / 9, pp. 506-8.
    • (1997) Managerial Auditing Journal , vol.12-9 , pp. 506-508
    • Doost, R.K.1
  • 9
    • 84985273825 scopus 로고
    • International accounting standards: desirable as a short-term solution in the case of the Arab Gulf States?
    • University of Illinois, Center for International Education and Research in Accounting Urbana/Champaign
    • Hassan, N. (1985), “International accounting standards: desirable as a short-term solution in the case of the Arab Gulf States?”, in Ed. Zimmerman, V.K. (Ed.), The Recent Accounting and Economic Development in the Middle East, University of Illinois, Center for International Education and Research in Accounting, Urbana/Champaign, pp. 69-100.
    • (1985) The Recent Accounting and Economic Development in the Middle East , pp. 69-100
    • Hassan, N.1    Zimmerman, V.K.2
  • 10
    • 84992927167 scopus 로고    scopus 로고
    • IMBIKI Anaclet
    • Ministry of Justice, Republic of Madagascar, ECR
    • IMBIKI Anaclet (1999), Droit Commercial, Ministry of Justice, Republic of Madagascar, ECR, p. 458.
    • (1999) Droit Commercial , pp. 458
  • 11
    • 84993027323 scopus 로고    scopus 로고
    • Development of accounting standards and adoption of IAS: perception of accountants from a developing country
    • Joshi, P.L. and Al-Basketi, H. (1999), “Development of accounting standards and adoption of IAS: perception of accountants from a developing country”, Asian Review of Accounting, Vol. 7 No. 2, pp. 97-113.
    • (1999) Asian Review of Accounting , vol.7 , Issue.2 , pp. 97-113
    • Joshi, P.L.1    Al-Basketi, H.2
  • 12
    • 0043064798 scopus 로고
    • International accounting standards and economic growth: an empirical investigation of their relationship in Africa
    • Larson, R.K. (1993), “International accounting standards and economic growth: an empirical investigation of their relationship in Africa”, Research in Third World Accounting, Vol. 2, pp. 27-43.
    • (1993) Research in Third World Accounting , vol.2 , pp. 27-43
    • Larson, R.K.1
  • 14
    • 0001048982 scopus 로고    scopus 로고
    • Towards a general model of the reasons in financial reporting
    • Nobes, C.W. (1998b), “Towards a general model of the reasons in financial reporting”, Abacus, Vol. 34 No. 2, pp. 162-187.
    • (1998) Abacus , vol.34 , Issue.2 , pp. 162-187
    • Nobes, C.W.1
  • 16
    • 0005123599 scopus 로고
    • Developing countries: increasing involvement in IASC
    • Tettley, J. (1991), “Developing countries: increasing involvement in IASC”, IASC News, Vol. 19 No. 5.
    • (1991) IASC News , vol.19 , Issue.5
    • Tettley, J.1
  • 19
    • 37549049896 scopus 로고    scopus 로고
    • International Financial Reporting Standards Hand Book
    • International Financial Reporting Standards Hand Book 2004.
    • International Financial Reporting Standards Hand Book (2006), International Financial Reporting Standards Hand Book 2004.
    • (2006)


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.