Part of a series exploring advanced topics in managerial and financial accounting, this monograph on the standardization of global accounting reporting standards explores the ways in which
international agreements fall short in providing useful metrics for real world accounting practices in nations in the South Pacific region. Topics discussed include the international
convergence of financial reporting standards in the South Pacific, the influence of globalization on local standards, accounting judgment and decision making research, the influence of
international standards "complexities" on local practices, and cultural factors affecting professional accountants. Much of the research is based on examples from Fiji and Australia. Chand and
Patel are professors of accounting and corporate governance at Macquarie University, Sydney. Distributed in North America by Turpin Distributions. Annotation 穢2012 Book News, Inc., Portland, OR
(booknews.com)
