Accounting in Latin America

• Άλλοι συγγραφείς: Frezatti, Fábio, Wanderley, Claudio De Araujo
• Μορφή: Ηλεκτρονική πηγή Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: Bingley, U.K. : Emerald, 2014.
• Σειρά: Research in accounting in emerging economies ; v. 14.
• Θέματα: Business & Economics > International > Accounting.; Financial accounting.; Accounting.; Accounting > Latin America.

 Latin America consists of a diverse set of countries that nonetheless face common political, economic and social problems; in particular, high inequality and volatile growth which have contributed to high levels of poverty. However, since the 2000s, most countries in Latin America have reduced inflation, brought external debts under control and improved on most of the key economic and social performance indexes. These structural changes have attracted the attention of external investors, as well as large international audiences. With countries such as Mexico and Brazil becoming political and economic power houses, the Latin American region is set to play an important role in the global economy. Yet, international research communities currently lack a systematic understanding of Latin American accounting issues, in spite of a vibrant and growing accounting literature emanating from Latin American researchers. We aim with this volume to offer to the external audiences a sample of the research conducted in Latin American countries ranging from issues of financial and management Accounting, which can further theirs understanding of accounting issues in Latin America.  

 Accounting information quality in Latin- and North-American public firms / Edilson Paulo ... [et al.] -- Financial reporting and foreign direct investments in Latin America / Orhan Akisik -- A social disclosure index for assessing social programs in Brazilian listed firms / Rodrigo de Souza Gonçalves ... [et al.]-- Auditors and the foreign corrupt practices act : lessons from Latin America / Ricardo Colón, Héctor G. Bladuell -- Relations between supply chain performance indicators usage patterns and strategic goals typologies : evidence from Brazilian agribusiness companies / Antônio André Cunha Callado, Aldo Leonardo Cunha Callado -- Performance measurement system and quality management in small and medium-sized Brazilian enterprises / Diego dos Santos Pereira, José Carlos Tiomatsu Oyadomari.