International Accounting and Economic Development: The Interaction of Accounting, Economic, and Social Indicators

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A well developed system of internatinal accounting is essential, if an accounting order, one that serves as a basis and guarantee for the conduct of business and economic growth, is to be created. Similarly, essential to the creation of an economic order is economic development. Riahi-Belkaoui explicates the relationship between accounting and economic order and between that and the determinants of accounting development. He then studies the relationship between accounting and economic development, and between their respective determinants. Accountants, specialists and executives concerned with economic development will find the book an important addition to their most necessary professional resources.

Riahi-Belkaoui provides evidence for the determinants and implications of economic development, and the role and the determinants of disclosure adequacy along seven dimensions: human and economic development; political, financial, and economic risk; human and economic development; managerial, academic, and professional influences; welfare of the common man; economic, political, and civil indicators, and the determinants for predicting performance of earnings forecasts. He also examines the role of country return and risk in such matters as disclosure adequacy, the prediction of performance of earnings forecasts, and the levels of financial disclosure by European firms. He then discusses the role and impact of cultural determinism and its affect on the systematic risk of global stock exchanges, compensation practices, professional self-regulation in attounting. and the perception of accounting concepts.

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Editorial Reviews

An analysis of the relationship between accounting and economic development and the interactions of accounting, economic, and social indicators, of interest to accountants, business executives, and accounting researchers and students. The text rests on the principles that economic development requires a well-established and well- monitored planning process and that accounting order and economic order work in tandem, relying on each other for equilibrium and stability. The author teaches at the U. of Illinois at Chicago. Annotation c. Book News, Inc., Portland, OR (
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Product Details

  • ISBN-13: 9781567205046
  • Publisher: ABC-CLIO, Incorporated
  • Publication date: 3/30/2002
  • Pages: 330
  • Product dimensions: 6.00 (w) x 9.00 (h) x 0.88 (d)

Meet the Author

AHMED RIAHI-BELKAOUI is CBA Distinguished Professor of Accounting in the College of Business Administration, University of Illinois at Chicago. Author of numerous Quorum books, published or forthcoming, and coauthor of several more, he is an equally prolific contributor to the journals of his field, and has served on various editorial boards that oversee them.

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Table of Contents

1 Accounting and Economic Development 1
2 Diversity in International Accounting 53
3 Accounting Information Adequacy and Macroeconomic Determinants of Economic Growth: Cross-Country Evidence 105
4 Basic Needs and Economic Systems: A Sensitivity Analysis 117
5 Lending to Developing Countries and the "Welfare of Man": An Empirical Investigation 123
6 Economic Freedom, Human Development, and Accounting Disclosure Requirements of Global Stock Exchanges: An Empirical Investigation 133
7 Political, Financial, and Economic Risks and Accounting Disclosure Requirements of Global Stock Exchanges 143
8 Human Development, Economic Development, and Accounting Disclosure Requirements of Global Stock Exchanges: An Empirical Investigation 153
9 Managerial, Academic, and Professional Influences and Disclosure Adequacy: An Empirical Investigation 163
10 Welfare of the Common Man and Accounting Disclosure Adequacy: An Empirical Investigation 173
11 Levels of Financial Disclosure by European Firms and Relation to Country Return and Risk 187
12 Determinants of Prediction Performance of Earnings Forecasts Internationally: The Effects of Disclosure, Economic Risk, and Alignment of Financial and Tax Accounting 197
13 Economic, Political, and Civil Indicators and Reporting and Disclosure Adequacy: An Empirical Investigation 207
14 Disclosure Adequacy and Country Risk 219
15 The Effects of Country Return and Risk Differences on Prediction Performance of Earnings Forecasts 225
16 Cultural Studies and Accounting Research 233
17 Cultural Determinism and Systematic Risk of Global Stock Exchanges 257
18 Cultural Determinism and Compensation Practices 263
19 Cultural Determinism and Professional Self-Regulation in Accounting: A Comparative Ranking 271
20 Cultural Determinism and the Perception of Accounting Concepts 279
21 Economic Freedom and Macroeconomic Determinants of Economic Growth: Cross-Country Evidence 295
Index 305
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