Relevant bibliographies by topics / Accounting – Southeast Asia

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Accounting – Southeast Asia'

Author: Grafiati
Published: 4 June 2021
Last updated: 12 February 2022

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Journal articles on the topic "Accounting – Southeast Asia"

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Kohli, Ulrich. "Accounting for Recent Economic Growth in Southeast Asia." Review of Development Economics 1, no. 3 (October 1997): 245–56. http://dx.doi.org/10.1111/1467-9361.00017.

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Gordonnat, Jeremy, and James Hunt. "Australia–Asia power link: environmental and cost assessment." APPEA Journal 61, no. 1 (2021): 16. http://dx.doi.org/10.1071/aj20052.

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Australia’s high potential for renewable energy generation and the high carbon content of Southeast Asian electricity create favourable conditions for a high voltage direct current (HVDC) power link connecting Australia and Southeast Asia. This interconnector would link predominantly large-scale solar farms located in northern Australia to Singapore given its central location within Southeast Asia, high reliance on fossil fuel for its power generation, high demand growth and limited renewable potential and land surface. This paper presents the expected annual reduction of greenhouse gas emissions that could be offered by an Australia–Singapore power link accounting for the entire life cycle including HVDC cable embodied carbon and emissions related to cable transport, installation, operations and decommissioning phases. A levelised cost of electricity has been calculated to assess the cost-attractiveness of projects of this nature compared to gas-fired plants accounting for capital costs, variable costs, fuel cost as well as the subsea cable cost. In a world of growing environmental concerns, the decreasing cost of solar photovoltaic combined with future stringent carbon policies will gradually result in a competitive levelised cost of electricity of large-scale solar projects coupled with an intercontinental power link in comparison to local gas-fired power generation.
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Adeneye, Yusuf Babatunde, and Ei Yet Chu. "Managerial Aversion and Capital Structure: Evidence from Southeast Asia." Asian Academy of Management Journal of Accounting and Finance 16, no. 1 (August 14, 2020): 155–83. http://dx.doi.org/10.21315/aamjaf2020.16.1.8.

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Al Chaidar, M. Akmal, Saifullah Ali, Nanda Amalia, and Dara Quthni Effida. "Mindanao, Konflik dan Terorisme: Kajian Pendahuluan atas Ketegangan di Filipina Selatan." SIASAT 2, no. 1 (January 15, 2018): 1–12. http://dx.doi.org/10.33258/siasat.v3i1.1.

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Mindanao is the second largest island in Philippines and one of the three main island groups along with Luzon and Visayas, the South Philippines . Mindanao is one of region in Southeast Asia which has been spectacularly a bright spot of world-class terrorism, because of the very high incidents of piracy and the ever-growing threat of terrorism. Southeast Asia is the region most vulnerable to piracy, accounting for about 50 percent of all attacks worldwide. This situation is exacerbated by the indigenous people of terrorist groups with strong maritime traditions. The nexus exchange between piracy and terrorism makes maritime terrorism in Southeast Asia a regional security concern. The Abu Sayyaf (ASG), Free Aceh Movement (Gerakan Aceh Merdeka, GAM), and Jemaah Islamiyah (JI) are the three terrorist groups in South Philippines, Southeast Asia with the intent and proven ability to engage in maritime terrorism. Of this group, the Abu Sayyaf is the best known but least understood and it has been source of tension in the South Philippines and Southeast Asia
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Sally, Razeen, and Rahul Sen. "Trade Policies in Southeast Asia in the Wider Asian Perspective." World Economy 34, no. 4 (April 2011): 568–601. http://dx.doi.org/10.1111/j.1467-9701.2011.01336.x.

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Vijayakumar, Lakshmi, Caroline Daly, Yasir Arafat, and Ella Arensman. "Suicide Prevention in the Southeast Asia Region." Crisis 41, Supplement 1 (March 1, 2020): S21—S29. http://dx.doi.org/10.1027/0227-5910/a000666.

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Abstract. This chapter provides an update on suicide and suicide prevention in the Southeast Asia Region, which covers 11 low- and middle-income countries, accounting for 26% of the world's population. More than one third (39%) of all suicides globally, occur in this region, with the highest suicide rate of 17.7 per 100,000, which is likely to be an underestimate due to differences in study populations, research methodology, and uncomprehensive data registration systems. The risk profile of people who die by suicide and the characteristics of suicides in Southeast Asia are distinctly different from other regions in many ways. In this region the male–female ratio for suicide is closer to 1, compared with 3:5 in higher-income countries, and the overall reported prevalence of mental disorders, such as depression or other psychiatric conditions, is lower. Both older people and adolescents show the highest rates of suicide. Suicide involving pesticide poisoning is the most common method used in both rural and urban areas in countries in this region. Updates are provided on national and regional suicide prevention activities in Bangladesh, Bhutan, Nepal, India, Sri Lanka, and Thailand.
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Beeson, Mark, and Thomas Diez. "Responding to crises: Europe and Southeast Asia." Asia Europe Journal 16, no. 2 (March 12, 2018): 115–24. http://dx.doi.org/10.1007/s10308-018-0505-x.

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Nomran, Naji Mansour, and Razali Haron. "Dual board governance structure and multi-bank performance: a comparative analysis between Islamic banks in Southeast Asia and GCC countries." Corporate Governance: The International Journal of Business in Society 19, no. 6 (December 2, 2019): 1377–402. http://dx.doi.org/10.1108/cg-10-2018-0329.

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Purpose This paper aims to examine the effect of dual board governance structure, i.e. Shari’ah supervisory board (SSB) and board of directors (BoD), on the performance of Islamic banks (IBs) in Southeast Asia region versus banks in the Gulf Cooperation Council (GCC) region. Design/methodology/approach This study uses a sample of 45 IBs over seven countries covering the period of 2007-2015 based on the GMM estimator – First Difference (2-step). Findings The findings reveal that SSB and BoD for IBs in both regions are segmented in terms of ROA (negative interaction) and integrated in terms of Zakat ratio (Zakat on equity [ZOE]) (positive interaction) only for Southeast Asia region. Furthermore, SSBs positively affect multi-bank performance in Southeast Asia while its effect is absent for GCC. This suggests that Shari’ah governance practices for IBs in Southeast Asia are stronger compared to GCC IBs. Finally, BoD has a significant association with low ZOE for IBs in both the regions. Research limitations/implications The implications of this research is that the unique agency theory depicted in this study can be inferred when analyzing how dual board structure affects IBs' performance. Practical implications For regulators in both regions, SSBs must be given real power to monitor BoD. They should also balance the number of SSB scholars with experience in Shari’ah, as well as in law, accounting and finance. It is also important that such a balance of scholars with PhD in these areas be required for Southeast Asia IBs. For the GCC’s regulators, CG practices need to be improved by giving due importance to SSB characteristics and BoD structure. Originality/value Though the effects of dual board structure on IBs' performance has been previously examined in the literature, only SSB size has been used as a single proxy of SSB governance. Furthermore, no empirical evidence is recorded to date on this issue in Southeast Asia and the GCC regions. One of the innovations of this paper is the use of multi-bank performance measures in the IBs performance and corporate governance.
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Haubrock, Phillip J., Ross N. Cuthbert, Darren C. J. Yeo, Achyut Kumar Banerjee, Chunlong Liu, Christophe Diagne, and Franck Courchamp. "Biological invasions in Singapore and Southeast Asia: data gaps fail to mask potentially massive economic costs." NeoBiota 67 (July 29, 2021): 131–52. http://dx.doi.org/10.3897/neobiota.67.64560.

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The impacts of invasive alien species are well-known and are categorised as a leading contributor to biodiversity loss globally. However, relatively little is known about the monetary costs incurred from invasions on national economies, hampering management responses. In this study, we used published data to describe the economic cost of invasions in Southeast Asia, with a focus on Singapore – a biodiversity-rich, tropical island city state with small size, high human density and high trade volume, three factors likely to increase invasions. In this country, as well as in others in Southeast Asia, cost data were scarce, with recorded costs available for only a small fraction of the species known to be invasive. Yet, the overall available economic costs to Singapore were estimated to be ~ US$ 1.72 billion in total since 1975 (after accounting for inflation), which is approximately one tenth of the total cost recorded in all of Southeast Asia (US$ 16.9 billion). These costs, in Singapore and Southeast Asia, were mostly linked to insects in the family Culicidae (principally Aedes spp.) and associated with damage, resource loss, healthcare and control-related spending. Projections for 11 additional species known to be invasive in Singapore, but with recorded costs only from abroad, amounted to an additional US$ 893.13 million, showing the potential huge gap between recorded and actual costs (cost records remain missing for over 90% of invasive species). No costs within the database for Singapore – or for other Southeast Asian countries – were exclusively associated with proactive management, highlighting that a shortage of reporting on the costs of invasions is mirrored by a lack of investment in management. Moreover, invasion cost entries in Singapore were under-reported relative to import levels, but total costs exceeded expectations, based on land area and population size, and to a greater extent than in other Southeast Asian countries. Therefore, the evaluation and reporting of economic costs of invasions need to be improved in this region to provide efficient data-based support for mitigation and management of their impacts.
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Raven, Peter, C. Patrick Fleenor, and Kristie Kucur. "Video Streaming in Southeast Asia: Blockbuster at the Edge." Asian Case Research Journal 07, no. 02 (December 2003): 195–218. http://dx.doi.org/10.1142/s0218927503000380.

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Blockbuster was a world leader in video rentals and sales, DVDs and video game retail outlets. Their international expansion strategy called for developing the video streaming market. Determining the ideal location for their first initiative is the subject of this case. A decision must be made between Korea, Singapore, and Taiwan. The choice was not obvious, as all three had both positive and some less attractive features. Broadband was a requirement for video streaming and is already in use in the region, at least to some extent. However, several marketing issues arose. Realizing that success in the initial market would have a strong influence on the likelihood of success in South-East Asia and perhaps in the larger Asia-Pacific region, the decision as to which country to select and how to approach the market with video streaming was critical.
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Dissertations / Theses on the topic "Accounting – Southeast Asia"

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Chang, Young-hang. "A comparative study of the accounting systems of five countries in East and Southeast Asia." Diss., Virginia Polytechnic Institute and State University, 1988. http://hdl.handle.net/10919/53674.

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The study is designed to enhance an understanding of the accounting systems in Hong Kong, South Korea, Malaysia, Singapore, and Taiwan. The stable social structure, steady political progress, and rapid economic development in the five countries provide a fertile ground for the development of their accounting systems. In the five countries, sufficient statutory and nonstatutory regulations that upgrade quality of accountants and improve financial disclosure by businesses exist. The demand for accountants exceeds their supply throughout the five countries. The accounting profession is prosperous and thriving. Although the five accounting systems still exhibit some differences in ünancial reporting, they are all moving toward more financial disclosure and increasing harmonization of accounting standards. The five countries have growing accounting influence on their neighboring Asian countries because their systems tend to be emulated by these neighbors due to their economic achievements. The accounting systems in Hong Kong, Malaysia, and Singapore can be considered to belong to one category owing to their common British tradition. However, because many American-educated students of the five countries with accounting majors have returned to their home countries, the impact of the American accounting system on the five accounting systems is on the rise. The study also shows that the five accounting systems can benefit from each other’s experiences.
Ph. D.
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Books on the topic "Accounting – Southeast Asia"

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Rickards, Robert C., Rolf Ritsert, and Kanitsorn Terdpaopong, eds. Management Accounting in China and Southeast Asia. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-66245-5.

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M.I.A.: Accounting for the missing in Southeast Asia. Washington, DC: National Defense University Press, 1994.

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Wolfowitz, Paul. Accounting for American POW/MIAs in Southeast Asia. Washington, D.C: U.S. Dept. of State, Bureau of Public Affairs, 1985.

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Chang, Young-hang. A comparative study of the accounting systems of five countries in East and Southeast Asia. Taipei, Taiwan, R.O.C: Cheng Chung Book Co., 1989.

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Governing finance: East Asia's adoption of international standards. Ithaca: Cornell University Press, 2008.

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6

Subcommittee, United States Congress House Committee on National Security Military Personnel. Accounting for U.S. POW/MIA's in Southeast Asia: Hearing before the Military Personnel Subcommittee of the Committee on National Security, House of Representatives, One Hundred Fourth Congress, first session, hearing held June 28, 1995. Washington: U.S. G.P.O., 1996.

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Subcommittee, United States Congress House Committee on National Security Military Personnel. Accounting for U.S. POW/MIA's in Southeast Asia: Hearing before the Military Personnel Subcommittee of the Committee on National Security, House of Representatives, One Hundred Fourth Congress, first session, hearing held June 28, 1995. Washington: U.S. G.P.O., 1996.

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United States. Congress. Senate. Select Committee on POW/MIA Affairs. Hearing on Americans missing or prisoner in Southeast Asia, the Department of Defense accounting process: Hearings before the Select Committee on POW/MIA Affairs, United States Senate, One Hundred Second Congress, second session, on the U.S. government's efforts to learn the fate of America's missing servicemen, June 24 and 25, 1992. Washington: U.S. G.P.O., 1992.

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Mather, Paul D. M.I.A: Accounting for the Missing in Southeast Asia. National Defense University (NDU), 1994.

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US GOVERNMENT. Accounting for U.S. POW/MIA's in Southeast Asia: Hearing before the Military Personnel Subcommittee of the Committee on National Security, House of Representatives, ... first session, hearing held June 28, 1995. For sale by the U.S. G.P.O., Supt. of Docs., Congressional Sales Office, 1996.

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Book chapters on the topic "Accounting – Southeast Asia"

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Zain, Nor Razinah Mohd, Rusni Hassan, and Azman Ismail. "Enhancing Islamic Banking and Finance in Southeast Asia Through the Application of Artificial Intelligence." In Advances in Finance, Accounting, and Economics, 36–53. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-0039-2.ch003.

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The disruption of innovations in the banking sector continues to indicate a positive trend among bankers and customers. The innovations of technology that stand with speediness and fast track transaction effectively support the spread in using banking system without barriers. Recently, the financial services industry continues to be surprised by the latest technology's innovation that is known as artificial intelligence. By looking into the ecosystem for the future sustainability of Islamic banking and finance in Southeast Asia, Islamic financial services may learn and adopt several best practices of A.I. from global banking practices. With a focus on the Islamic financial services industry in Southeast Asia, an exploration on the readiness of such industry and advantages of artificial intelligence are made. This research depends on the qualitative investigation from documentary materials. The leadership of Islamic banks shows their readiness in accepting artificial intelligence.
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Yahaya, Nurfadzilah. "The Lure of Bureaucracy." In Fluid Jurisdictions, 32–56. Cornell University Press, 2020. http://dx.doi.org/10.7591/cornell/9781501750878.003.0002.

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This chapter evaluates how the Arab elite in Southeast Asia played an outsized role in the development of Islamic law in the British Straits Settlements (Penang, Malacca, and Singapore) and, to a smaller extent, the Netherlands Indies. It presents how the Arabs of the Straits Settlements had already allowed the British government to regulate their intimate lives through the administration of Islamic law, four decades before the First World War. The chapter also explains the clustering around state institutions and reliance on state bureaucracy, and how it went beyond a view toward future litigation and eventual accounting. It investigates how the clustering held government authorities responsible for enforcing terms in waqf deeds, maintaining waqfs, and disciplining errant trustees. Ultimately, this chapter demonstrates how members of the Arab elite successfully persuaded colonial leaders to take on the mantle of administration of Islamic law in 1880 because they wished for the presence of a strong state regulatory agency in the form of a strong judicial system.
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Smallman-Raynor, Matthew, and Andrew Cliff. "Further Regional Studies." In War Epidemics. Oxford University Press, 2004. http://dx.doi.org/10.1093/oso/9780198233640.003.0023.

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In Chapters 7 to 11, we have examined a series of recurring themes in the geography of war and disease since 1850 through regional lenses. In this chapter, we conclude our regional–thematic survey by illustrating further prominent themes which, either because of their subject-matter or because of their geographical location, were beyond the immediate scope of the foregoing chapters. In selecting regional case studies for this chapter, we concentrate on wars which have not been examined in depth to this point (the South African War and the Cuban Insurrection) or which, on account of their magnitude and extent, merit examination beyond that afforded in previous sections (World War I and World War II). Four principal issues are addressed: (1) Africa: population reconcentration and disease (Section 12.2), illustrated with reference to civilian concentration camps in the South African War, 1899–1902; (2) Americas: peace, war, and epidemiological integration (Section 12.3), illustrated with reference to the civil settlement system of Cuba, 1888–1902; (3) Asia: prisoners of war, forced labour, and disease (Section 12.4), illustrated with reference to Allied prisoners on the line of the Burma–Thailand Railway, 1942–4; (4) Europe: civilian epidemics and the world wars (Section 12.5), illustrated with reference to the spread of a series of diseases in the civil population of Europe during, and after, the hostilities of 1914–18 and 1939–45. As before, the study sites in (1) to (4) span a broad range of epidemiological environments, from the cool temperate latitudes of northern Europe, through the tropical island and jungle environments of the Caribbean and Southeast Asia, to the warm temperate and subtropical savannah lands of the South African Veld. Diseases have been sampled to reflect this epidemiological range. The South African War (1899–1902) has been described as the last of the ‘typhoid campaigns’ (Curtin, 1998)—a closing chapter on the predominance of disease over battle as a cause of death among soldiers (Pakenham, 1979: 382). From the military perspective, typhoid was indeed the major health issue of the war, accounting for a reported 8,020 deaths in the British Army (Simpson, 1911: 57).
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Conference papers on the topic "Accounting – Southeast Asia"

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Serly, Vanica, and Dian Fitria Handayani. "Efficiency, Asset Quality and Stability: Comparative Study of Conventional Banks and Islamic Banks in Southeast Asia." In 4th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200305.045.

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Che Yahya, Norliza, Mohd Rahim Khamis, Norlida Jaafar, and Zaini Abdullah. "Financial Management Practices in the European and Southeast Asia Higher Education Institutions (HEIs). Are the HEIs in Parallel Lines?" In 5th International Conference on New Ideas in Management, Economics and Accounting. Acavent, 2018. http://dx.doi.org/10.33422/5imea.2018.02.56.

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Hardiyanti, Widhian, Bogy Febriatmoko, Sartika Wulandari, and Muhammad Ali Ma’sum. "Identification of Southeast Asian Banking Performance." In The 3rd International Conference on Banking, Accounting, Management and Economics (ICOBAME 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.210311.077.

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Surwanti, Arni, and Wihandaru Sotya Pamungkas. "Dividend Policy, Firms’ Characteristics and the Impact on the Southeast Asian Firms’ Value." In 4th International Conference on Sustainable Innovation 2020-Accounting and Management (ICoSIAMS 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/aer.k.210121.021.

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Reports on the topic "Accounting – Southeast Asia"

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Kelly, John J. United States Strategy for the Fullest Possible Accounting of U.S. Combatants in Southeast Asia. Fort Belvoir, VA: Defense Technical Information Center, April 1998. http://dx.doi.org/10.21236/ada364158.

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