{"title":"Exploring Accounting History: Literature and Standard Setting in India","authors":"Shraddha Verma","doi":"10.2308/aahj-2023-013","DOIUrl":null,"url":null,"abstract":"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. Data Availability: Data are available from the public sources cited in the text.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":"42 1","pages":"0"},"PeriodicalIF":1.2000,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting Historians Journal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2308/aahj-2023-013","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0
Abstract
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. Data Availability: Data are available from the public sources cited in the text.
期刊介绍:
Accounting Historians Journal is an international journal that addresses the development of accounting thought and practice. AHJ embraces all subject matter related to accounting history, including but not limited to research that provides historical perspective on contemporary issues.