Lifting the veil of GDP and re-defining the concept of development in the context of accounting

Article


Boolaky, Pran Krishansing. 2004. "Lifting the veil of GDP and re-defining the concept of development in the context of accounting." IUP Journal of Applied Economics. 3 (6), pp. 60-75.
Article Title

Lifting the veil of GDP and re-defining the concept of development in the context of accounting

Article CategoryArticle
Authors
AuthorBoolaky, Pran Krishansing
Journal TitleIUP Journal of Applied Economics
Journal Citation3 (6), pp. 60-75
Number of Pages16
Year2004
Place of PublicationHyderabad, India
Web Address (URL)http://EconPapers.repec.org/RePEc:icf:icfjae:v:03:y:2004:i:6:p:60-75
Abstract

The paper entitled 'Lifting the Veil of GNP and Redefining Developing Countries in the Context of Accounting' discusses that the level of GDP per head or other general economic indicators may not be the most relevant factors to define a developing economy. 29 countries are redefined in the accounting context and then ranked. This study reveals that a few countries, which are developing countries in the eyes of economists, are in fact classified as developed countries in the context of accounting and financial reporting. Further accounting indicators provide more relevant and specific indicators for the purpose of accounting.

Keywordsdeveloping economies, country economic indicators
ANZSRC Field of Research 2020380107. Financial economics
Public Notes

File reproduced in accordance with the copyright policy of the publisher/author.

Byline AffiliationsBournemouth University, United Kingdom
Permalink -

https://research.usq.edu.au/item/9z546/lifting-the-veil-of-gdp-and-re-defining-the-concept-of-development-in-the-context-of-accounting

Download files


Accepted Version
Boolaky_IUPJAE_2004_AV.pdf
File access level: Anyone

  • 2004
    total views
  • 174
    total downloads
  • 3
    views this month
  • 1
    downloads this month

Export as

Related outputs

Investigating the relationship between the elements of the IFRS conversion cost in the context of small island economies (Mauritius)
Boolaky, Pran Krishansing. 2010. "Investigating the relationship between the elements of the IFRS conversion cost in the context of small island economies (Mauritius) ." International Journal of Managerial and Financial Accounting. 2 (3), pp. 228-239. https://doi.org/10.1504/IJMFA.2010.034116
Determinants of the strength of accounting and reporting standards: A cross-country study
Boolaky, Pran Kishansing, Krishnamurti, Chandrasekhar and Hoque, Ariful. 2013. "Determinants of the strength of accounting and reporting standards: A cross-country study." Australasian Accounting Business and Finance Journal. 7 (4), pp. 17-36. https://doi.org/10.14453/aabfj.v7i4.3
Corporate governance compliance and disclosure in the banking sector: using data from Japan
Boolaky, Pran Krishansing and Thomas, Kim. 2010. "Corporate governance compliance and disclosure in the banking sector: using data from Japan ." Balachandran, Balasingham (ed.) Inaugural Finance and Corporate Governance Conference (FCGC 2010). Melbourne, Australia 07 - 09 Apr 2010 Melbourne, Australia. https://doi.org/10.2139/ssrn.1536879
Accounting developments in Africa: a study of the impact of colonisation and the legal systems on accounting standards in sub-Saharan African countries
Boolaky, Pran Krishansing. 2004. "Accounting developments in Africa: a study of the impact of colonisation and the legal systems on accounting standards in sub-Saharan African countries." Delhi Business Review. 5 (1), p. 123.
Determinants of accounting standards in the Southern African Development Community (SADC)
Boolaky, Pran Krishansing. 2003. "Determinants of accounting standards in the Southern African Development Community (SADC)." 2003 British Accounting Association, South Eastern Accounting Group Conference (BAA-SEAG) . London, United Kingdom Sep 2003 London, United Kingdom.
Corporate governance in the financial services sector of small island economies: a case study of Mauritius
Boolaky, Pran Krishansing. 2007. "Corporate governance in the financial services sector of small island economies: a case study of Mauritius." Corporate Ownership and Control. 4 (3), pp. 266-278.
The relevance and applicability of IAS in Madagascar: the perception of accounting practitioners
Boolaky, Pran Krishansing. 2003. "The relevance and applicability of IAS in Madagascar: the perception of accounting practitioners ." ICFAI Journal of Accounting Research. 2 (4), pp. 83-93.
A historical analysis of the accounting development in Madagascar between 1900 to 2005: the journey from accounting plan to IFRS
Boolaky, Pran and Jallow, Kumba. 2008. "A historical analysis of the accounting development in Madagascar between 1900 to 2005: the journey from accounting plan to IFRS." Journal of Applied Accounting Research. 9 (2), pp. 126-144. https://doi.org/10.1108/09675420810900793
Measuring De Jure harmonisation: a content analysis of the accounting standards of three countries: South Africa, Mauritius and Tanzanian and International Financial Reporting Standards
Boolaky, Pran Krishansing. 2006. "Measuring De Jure harmonisation: a content analysis of the accounting standards of three countries: South Africa, Mauritius and Tanzanian and International Financial Reporting Standards ." Journal of Applied Accounting Research. 8 (2), pp. 110-146.
The importance and usefulness of financial reporting of municipalities: a case study of municipalities in Mauritius
Boolaky, Pran Krishansing. 2004. "The importance and usefulness of financial reporting of municipalities: a case study of municipalities in Mauritius." International Journal of Accounting, Auditing and Performance Evaluation. 1 (3), pp. 342 -362. https://doi.org/10.1504/IJAAPE.2004.005925
Investigating the impact of four proxies of agency costs on dividend policy in the context of listed companies of small island economies: a case study of Mauritius
Boolaky, Pran Krishansing. 2009. "Investigating the impact of four proxies of agency costs on dividend policy in the context of listed companies of small island economies: a case study of Mauritius." International Journal of Accounting and Finance. 1 (3), pp. 276-301. https://doi.org/10.1504/IJAF.2009.026624