Exploring Accounting History: Literature and Standard Setting in India

Files

exploring accounting history, india.docx (80.46 KB)

Date

2023-11-15

Authors

Verma, Shraddha

Advisors

Journal Title

Journal ISSN

ISSN

0148-4184
2327-4468

DOI

https://doi.org/10.2308/AAHJ-2023-013

Volume Title

Publisher

American Accounting Association

Type

Article

Peer reviewed

Yes

Abstract

This paper provides a summary of the accounting history literature relating to India and provides suggestions for potential future research. The paper also identifies key events in standard setting between 1973 and 2023 and presents an exploratory analysis of the introduction of standard setting in India in 1977, highlighting both local and international factors influencing the process.

Description

The file attached to this record is the author's final peer reviewed version. The Publisher's final version can be found by following the DOI link.

Keywords

Citation

Verma, S. (2023) Exploring Accounting History: Literature and Standard Setting in India. Accounting Historians Journal, 50 (2), pp. 125–136

URI

https://hdl.handle.net/2086/23526

Rights

Research Institute

Collections

School of Accounting, Finance and Economics