Determinants of accounting standards in the Southern African Development Community (SADC)
Paper
Paper/Presentation Title | Determinants of accounting standards in the Southern African Development Community (SADC) |
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Presentation Type | Paper |
Authors | |
Author | Boolaky, Pran Krishansing |
Journal or Proceedings Title | Proceedings of the 2003 British Accounting Association, South Eastern Accounting Group Conference (BAA-SEAG) |
Number of Pages | 16 |
Year | 2003 |
Place of Publication | London, United Kingdom |
Conference/Event | 2003 British Accounting Association, South Eastern Accounting Group Conference (BAA-SEAG) |
Event Details | 2003 British Accounting Association, South Eastern Accounting Group Conference (BAA-SEAG) Event Date Sep 2003 Event Location London, United Kingdom |
Abstract | This paper reports on the factors influencing accounting standards in the South African Development Community (SADC). The factors have been identified on the basis of previous research (see Larson, Hofstede, Gray, Nobes, Parker, Muller, Doupnik, Doost, D'Arcy, to mention a few) and then analysed using the PESC analysis. A multinomial experiment using chi-square test is conducted to determine whether these factors are equally important to all member countries of the SADC. A chart of independence is used to determine whether the environmental factors and the countries are independent. For the purpose of both test, the member countries have been categorised into type A and type B. Type A include countries having their stock exchanges and type B those having no stock exchange. The reason behind this classification is to demonstrate whether there is a difference in the result of the experiment. The result of the experiment indicates that the countries and the environmental factors are independent. |
Keywords | accounting standards,international accounting |
ANZSRC Field of Research 2020 | 350101. Accounting theory and standards |
Public Notes | No evidence of copyright restrictions. |
Byline Affiliations | Bournemouth University, United Kingdom |
https://research.usq.edu.au/item/9z552/determinants-of-accounting-standards-in-the-southern-african-development-community-sadc
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