Economic Governance, Accountability and Accounting Change in East Asia

References

• Arnold , P. 2005 . Disciplining domestic regulation: the WTO and the market for professional services . Accounting, Organizations and Society , 30 ( 4 ) : 299 – 330 .
   Web of Science ®Google Scholar
• ADB (Asian Development Bank) . 2007 . Asian Development Outlook , Hong Kong : Asian Development Bank .
   Google Scholar
• Beeson , M. 2005 . Rethinking regionalism: Europe and East Asia in comparative historical perspective . Journal of European Public Policy , 12 ( 6 ) : 969 – 985 .
   Web of Science ®Google Scholar
• Beeson , M. 2007 . Regionalism and Globalization in East Asia , London : Palgrave .
   Google Scholar
• Beeson , M. and Islam , I. 2005 . Neo-liberalism and East Asia: resisting the Washington Consensus . The Journal of Development Studies , 41 ( 2 ) : 197 – 219 .
   Web of Science ®Google Scholar
• Bennett , J. 1980 . “ Accountability ” . In Philosophical Subjects , Edited by: Van Straaten , Z. 14 – 47 . Oxford : Clarendon Press .
   Google Scholar
• Berglof , E. and Claessens , S. 2006 . Enforcement and good corporate governance in developing and transition economies . The World Bank Research Observer , 21 ( 1 ) : 123 – 150 .
   Web of Science ®Google Scholar
• Best , J. 2003 . From the top-down: the new financial architecture and the re-embedding of global finance . New Political Economy , 8 ( 2 ) : 363 – 384 .
   Google Scholar
• Biggart , N. 1998 . Deep finance: the organizational bases of South Korea's financial collapse . Journal of Management Inquiry , 7 ( 4 ) : 311 – 320 .
   Web of Science ®Google Scholar
• Bovens , M. 1998 . The Quest For Responsibility: Accountability and Citizenship in Complex Organizations , Cambridge : Cambridge University Press .
   Google Scholar
• Burchell , S. , Clubb , C. and Hopwood , A. 1980 . The roles of accounting . Accounting, Organizations and Society , 5 ( 1 ) : 5 – 27 .
   Google Scholar
• Burkett , P. and Hart-Landsberg , M. 2000 . Development, Crisis And Class Struggle: Learning from Japan and East Asia , Basingstoke : Macmillan .
   Google Scholar
• Burton , D. , Coombes , P. and Wong , S. 2004 . Asia's governance challenge . The McKinsey Quarterly , 2 : 1 – 6 .
   Google Scholar
• Clad , J. 1988 . Behind The Myth: Business, Money and Power in South East Asia , London : Unwin Hyman .
   Google Scholar
• Claessens , S. 2006 . Corporate governance and development . The World Bank Research Observer , 21 ( 1 ) : 91 – 122 .
   Web of Science ®Google Scholar
• Claessens , S. , Djankov , S. and Lixin , C. 2000a . ‘Corporate’ performance in the East Asian financial crisis . The World Bank Observer , 15 ( 1 ) : 23 – 46 .
   Web of Science ®Google Scholar
• Claessens , S. , Dyankov , S. and Lang , L. H. P. 2000b . The separation of ownership and control in East Asian corporations . Journal of Financial Economics , 58 : 81 – 112 .
   Web of Science ®Google Scholar
• Cooper , D. , Everett , J. and Neu , D. 2005 . Financial scandals, accounting change and the role of accounting academics: a perspective from North America . European Accounting Review , 14 ( 2 ) : 373 – 382 .
   Google Scholar
• Daly , M. and Logan , M. 1989 . The Brittle Rim: Finance, Business and the Pacific Region , London : Penguin .
   Google Scholar
• Day , R. and Klein , R. 1987 . Accountabilities: Five Public Services , London : Tavistock .
   Google Scholar
• De Goede , M. 2005 . Virtue, Fortune And Faith: A Genealogy of Finance , Minneapolis, MN : University of Minnesota Press .
   Google Scholar
• Detomasi , D. 2006 . International regimes: the case of western corporate governance . International Studies Review , 8 : 225 – 251 .
   Google Scholar
• Doornbos , M. 2001 . Good governance: the rise and decline of a policy metaphor . The Journal of Development Studies , 37 ( 6 ) : 93 – 108 .
   Web of Science ®Google Scholar
• Douglas , M. 1982 . In The Active Voice , London : Routledge .
   Google Scholar
• Douglas , M. 1992 . “ Rightness of categories ” . In How Classification Works: Nelson Goodman among the Social Sciences , Edited by: Douglas , M. and Hull , D. 239 – 272 . Edinburgh : Edinburgh University Press .
   Google Scholar
• Dubnick , M. 1998 . “ Clarifying accountability: an ethical theory framework ” . In Public Sector Ethics: Finding and Implementing Values , Edited by: Sampford , G. and Preston , N. 68 – 81 . London : Routledge .
   Google Scholar
• Dyball , M. and Valcarcel , L. 1999 . The ‘rational’ and ‘traditional’: the regulation of accounting in the Philippines . Accounting, Auditing and Accountability Journal , 12 ( 3 ) : 303 – 328 .
   Google Scholar
• Ellis , R. and Thompson , M. , eds. 1997 . Culture Matters: Essays in Honor of Aaron Wildavsky , Boulder, CO : Westview Press .
   Google Scholar
• Estanislao , J. , Manzano , G. and Pasadilla , G. 2000 . The Asian financial crisis: an East Asian perspective . Asia-Pacific Economic Literature , 14 ( 1 ) : 11 – 22 .
   Google Scholar
• Everett , J. 2003 . Globalization and Its New Spaces for (Alternative) Accounting Research . Accounting Forum , 27 ( 4 ) : 400 – 424 .
   Google Scholar
• Goddard , A. 2004 . Budgetary practices and accountability habitus . Accounting, Auditing and Accountability Journal , 17 ( 14 ) : 543 – 577 .
   Google Scholar
• Gul , F. and Tsui , J. , eds. 2004 . The Governance of East Asian Corporations: Post Asian Financial Crisis , Basingstoke : Palgrave Macmillan .
   Google Scholar
• Hall , R. 2003 . The discursive demolition of the Asian Development model . International Studies Quarterly , 47 : 71 – 99 .
   Web of Science ®Google Scholar
• Hamilton-Hart , N. 2001 . Asian States, Asian Bankers: Central Banking in South-East Asia , New York : Cornell University Press .
   Google Scholar
• Hanson , M. 2003 . The global promotion of transparency in emerging markets . Global Governance , 9 : 63 – 79 .
   Web of Science ®Google Scholar
• Harre , R. 1988 . “ Accountability within a social order: the role of pronouns ” . In Analyzing Everyday Explanation , Edited by: Antaki , C. 156 – 167 . London : Sage .
   Google Scholar
• Harris , S. 2003 . “ South Korea and the Asian crisis: the impact of the democratic deficit and OECD accession ” . In Institutional Financial Governance Under Stress: Global structures versus National imperatives , Edited by: Underhill , G. and Zhang , X. 140 – 159 . Cambridge : Cambridge University Press .
   Google Scholar
• Hopwood , A. 1989 . “ International pressures of accounting change: an introduction ” . In International Pressures For Accounting Change , Edited by: Hopwood , A. 1 – 8 . London : Prentice Hall .
   Google Scholar
• Hopwood , A. 2005 . Editorial: after 30 years . Accounting, Organizations and Society , 30 ( 7/8 ) : 585 – 586 .
   Web of Science ®Google Scholar
• Hosking , D. M. and Morley , I. 1991 . A Social Psychology Of Organizing: People, Processes and Contexts , Hemel Hempstead : Harvester Wheatsheaf .
   Google Scholar
• Isaak , I. 1997 . ‘Making economic miracles’: explaining extraordinary national economic achievement . The American Economist , 41 ( 1 ) : 59 – 65 .
   Google Scholar
• Ijiri , Y. 1975 . Theory of Accounting Measurement , New York : American Accounting Association .
   Google Scholar
• Jakobsen , G. and Torp , J. , eds. 2001 . Understanding Business Systems in Developing Countries , New Delhi : Sage .
   Google Scholar
• Johnson , S. , Boone , P. , Breach , A. and Friedman , E. 2000 . Corporate governance in the Asian financial crisis . Journal of Financial Economics , 58 : 141 – 186 .
   Web of Science ®Google Scholar
• Jones , D. and Smith , M. 2007 . Constructing communities: the curious case of East Asian regionalism . Review of International Studies , 33 : 165 – 186 .
   Web of Science ®Google Scholar
• Jokinen , J. 2004 . “ Balancing between East and West: the Asian Development Bank's policy on good governance ” . In Global Institutions And Development: framing the world? , Edited by: Boas , M. and McNeill , D. 137 – 150 . London : Routledge .
   Google Scholar
• Jwa , S. 2003 . In search of ‘global standards’: the fallacy of Korea's corporate policy . Harvard Asia Quarterly , : 45 – 52 . Spring
   Google Scholar
• Kahler , M. 2000 . Legalization as strategy: the Asia-Pacific case . International Organization , 54 ( 3 ) : 549 – 571 .
   Web of Science ®Google Scholar
• Kato, T. (2004), Can the East Asian Miracle persist? Available at http//www.inf.org/external/np/speeches/2004/120204.htm
   Google Scholar
• Kaufman , D. , Kraay , A. and Mastruzzi , M. 2004 . Governance matters III: governance, indicators for 1996, 1998, 2000 and 2002 . The World Bank Economic Review , 18 ( 2 ) : 253 – 287 .
   Web of Science ®Google Scholar
• Kerr , C. 1983 . The Future of Industrial Societies: Converging Or Continuing Diversity? , Cambridge, MA : Harvard University Press .
   Google Scholar
• Knill , C. 2005 . Introduction: cross-national policy convergence: concepts, approaches and explanatory factors . Journal of European Public Policy , 12 ( 5 ) : 764 – 774 .
   Web of Science ®Google Scholar
• Krahmann , E. 2003 . National, regional and global governance: one phenomenon or many? . Global Governance , 9 : 323 – 346 .
   Web of Science ®Google Scholar
• Krugman , P. 1994 . The myth of Asia's miracle . Foreign Affairs , 73 ( 6 ) : 62 – 78 .
   Web of Science ®Google Scholar
• Kurtzman , J. , Yago , G. and Phumiwasana , T. 2004 . The global costs of opacity . MIT Sloan Management Review , : 38 – 44 . Fall
   Web of Science ®Google Scholar
• Langley , P. 2004 . (Re)politicising global financial governance: what's ‘new'about the ‘New International Financial Architecture’? . Global Networks , 4 ( 1 ) : 69 – 87 .
   Web of Science ®Google Scholar
• Lehmann , G. 2005 . A critical perspective on the harmonization of accounting in a globalizing world . Critical Perspectives on Accounting , 16 ( 7 ) : 975 – 992 .
   Google Scholar
• March , J. , Schultz , M. and Zhou , K. 2000 . The Dynamics of Rules: Change in Written Organizational Codes , Stanford, CA : Stanford University Press .
   Google Scholar
• Mattli , W. and Buthe , T. 2005 . Accountability in accounting? The politics of private rule making in the public interest . Governance , 18 ( 3 ) : 399 – 430 .
   Web of Science ®Google Scholar
• Miller , P. 1994 . “ Accounting as social and institutional practice ” . In Accounting As Social And Institutional Practice , Edited by: Hopwood , A. and Miller , P. 1 – 39 . Cambridge : Cambridge University Press .
   Google Scholar
• Miller , P. 1998 . The margins of accounting . The European Accounting Review , 7 ( 4 ) : 605 – 621 .
   Google Scholar
• Miller , P. 2001 . Governing by numbers: why calculative practices matter . Social Research , 68 ( 2 ) : 379 – 396 .
   Web of Science ®Google Scholar
• Mitton , T. 2002 . A cross-firm analysis of the impact of corporate governance on the East Asian financial crisis . Journal of Financial Economics , 64 : 215 – 241 .
   Web of Science ®Google Scholar
• Munro , R. and Mouritsen , J. , eds. 1996 . Accountability: Power, Ethos and the Technologies of Managing , London : International Thomson Business Press .
   Google Scholar
• OECD (Organization for Economic Cooperation and Development) . 2002 . Public Sector Transparency and Accountability: Making it Happen , Paris : OECD .
   Google Scholar
• OECD . 2003a . Peer Review: An OECD Tool For Cooperation And Change , Paris : OECD .
   Google Scholar
• OECD . 2003b . White Paper On Corporate Governance In Asia , Paris : OECD .
   Google Scholar
• Ohmae , K. 2005 . The Next Stage: The Challenges and Opportunities in our Borderless World , Wharton, PA : Wharton University Press .
   Google Scholar
• Onis , A. and Senses , F. 2005 . Rethinking the emerging Post-Washington Consensus . Development And Change , 36 ( 2 ) : 262 – 290 .
   Web of Science ®Google Scholar
• Peerenboom , R. 2004 . “ Varieties of rule of law ” . In Asian Discourses of Rule of Law: Theories and Implementation of Rule of Law in twelve Asian countries, France and the US , Edited by: Peerenboom , R. 1 – 55 . London : Routledge Curzon .
   Google Scholar
• Peng , D. 2003 . Invisible linkages: a regional perspective on East Asian political economy . International Studies Quarterly , 46 : 423 – 447 .
   Web of Science ®Google Scholar
• Poullas , O. 1999 . From the East – stories about accountants in Asia . Accounting, Auditing and Accountability Journal , 12 ( 3 ) : 274 – 285 .
   Google Scholar
• Power , M. 1997 . The Audit Society: Rituals of Verification , Oxford : Clarendon Press .
   Google Scholar
• Raffer , K. 2004 . International financial institutions and financial accountability . Ethics And International Affairs , 18 ( 2 ) : 61 – 78 .
   Google Scholar
• Rahman , M. 1998 . The role of accounting in the East Asian financial crisis: lessons learnt? . Transnational Corporations , 7 ( 3 ) : 1 – 52 .
   Google Scholar
• Rahman, M. (2000), Accounting standards in the East Asian region. Paper presented to the Second Asian Roundtable on Corporate Governance, OECD, Hong Kong, 31 May–2 June.
   Google Scholar
• Redding , G. 2004 . The conditional relevance of corporate governance advice in the context of Asian business systems . Asia-Pacific Business Review , 10 ( 3/4 ) : 272 – 291 .
   Google Scholar
• Ritchie , J. 1997 . Arguing Chinese economic miracle claims . The Journal of Interdisciplinary Economics , 7 : 277 – 290 .
   Google Scholar
• Ritchie , J. 1998 . Working miracles? Regional renewal and East Asian interlinkages . Asia Pacific Business Review , 5 ( 2 ) : 95 – 110 .
   Google Scholar
• Ritchie , J. 2001 . Interrogating the Asian crisis: economic governance under challenge . The Journal of Interdisciplinary Economics , 12 : 159 – 174 .
   Google Scholar
• Ritchie , J. 2004 . Accountability in the East Asian economic miracle, crisis and recovery . Competition And Change , 8 ( 2 ) : 91 – 104 .
   Google Scholar
• Ritchie , R. and Richardson , S. 2000 . Smaller business governance: exploring accountability and enterprise from the margins . Management Accounting Research , 11 ( 4 ) : 451 – 474 .
   Google Scholar
• Roberts , J. 1996 . “ From discipline to dialogue: individualizing and socializing forms of accountability ” . In Accountability: Power, Ethos and the Technologies of Managing , Edited by: Munro , R. and Mouritsen , J. 40 – 61 . London : International Thomson Business Press .
   Google Scholar
• Roche , J. 2005 . Corporate Governance in Asia , London : Routledge .
   Google Scholar
• Rodan , G. 2002 . Do markets need transparency?: The pivotal cases of Singapore and Malaysia . New Political Economy , 7 ( 1 ) : 23 – 47 .
   Google Scholar
• Rodan , G. 2004 . International capital, Singapore's state companies, and security . Critical Asian Studies , 36 ( 3 ) : 479 – 499 .
   Web of Science ®Google Scholar
• Rodan , G. and Hewison , K. 2004 . Closing the circle?: Globalization, conflict and political regimes . Critical Asian Studies , 36 ( 3 ) : 383 – 404 .
   Web of Science ®Google Scholar
• ROSC . 2004 . Report On Korean Accounting And Auditing , Washington, DC : World Bank/IMF .
   Google Scholar
• Rosser , A. 2003 . “ Governance, markets and power: the political economy of accounting reform in Indonesia ” . In Institutional Financial Governance Under Stress: Global structures versus National imperatives , Edited by: Underhill , G. and Zhang , X. 263 – 282 . Cambridge : Cambridge University Press .
   Google Scholar
• Santiso , J. 2003 . The Political Economy Of Emerging Markets: Actors, Institutions and Financial Crises in Latin America , New York : Palgrave Macmillan .
   Google Scholar
• Saudagaran , S. and Diga , J. 1997 . Accounting regulation in ASEAN: a choice between global and regional paradigms of harmonization . Journal of International Management and Accounting , 8 ( 1 ) : 1 – 32 .
   Google Scholar
• Saudagaran , S. and Diga , J. 2000 . The institutional environment of financial reporting regulation in ASEAN . The International Journal of Accounting , 35 ( 1 ) : 1 – 26 .
   Google Scholar
• Schedler , A. 1999 . “ Conceptualizing accountability ” . In The Self-Restraining State: Power and Accountability in New Democracies , Edited by: Schedler , A. , Diamond , L. and Plattner , M. 13 – 28 . Boulder, CO : Lynne Rienner .
   Google Scholar
• Schneider, B. (2005) Do global standards and codes prevent financial crises? Some proposals on modifying the standards-based approach, UNCTAD Discussion Article 177, Geneva: UNCTAD.
   Google Scholar
• Shiller , F. 2000 . Irrational Exuberance , Princeton, NJ : Princeton University Press .
   Google Scholar
• Sinclair , R. 1995 . The chameleon of accountability: forms and discourses . Accounting, Organizations and Society , 20 ( 2/3 ) : 219 – 237 .
   Web of Science ®Google Scholar
• Soederberg , S. 2003 . The promotion of ‘Anglo-American’ corporate governance in the South: who benefits from the new international standard? . Third World Quarterly , 24 ( 1 ) : 7 – 27 .
   Web of Science ®Google Scholar
• Susela , S. 1999 . ‘Interests’ and accounting standard setting in Malaysia . Accounting, Auditing and Accountability Journal , 12 ( 2 ) : 358 – 387 .
   Google Scholar
• Tabalujan , B. 2002 . Reforming Indonesian corporate governance – a legal-sociological perspective . Research In International Business And Finance , 17 ( 17 ) : 395 – 421 .
   Google Scholar
• Thompson , M. , Ellis , M. and Wildavsky , A. 1990 . Cultural Theory , Boulder, CO : Westview Press .
   Google Scholar
• Truong , T. 2000 . The underbelly of the tiger: gender and the demystification of the Asian miracle . Review of International Political Economy , 6 ( 2 ) : 133 – 165 .
   Web of Science ®Google Scholar
• Ungson , N. 1998 . When interpretations collide: the case of Asia's financial crisis . Journal of Management Inquiry , 7 ( 4 ) : 321 – 341 .
   Web of Science ®Google Scholar
• Velayutham , S. 1999 . The discharge of accountability and responsibility in Asian societies: an evaluation . Asia Profile , 27 ( 4 ) : 361 – 373 .
   Google Scholar
• Vestergaard , J. 2004 . The Asian crisis and the shaping of ‘proper’ economies . Cambridge Journal of Economics , 8 ( 6 ) : 809 – 827 .
   Google Scholar
• Vishwanath , T. and Kaufmann , D. 2001 . Towards transparency: new approaches and their application to financial markets . The World Bank Research Observer , 18 ( 1 ) : 41 – 57 .
   Google Scholar
• Wade , R. 1998 . From ‘miracle’ to ‘cronyism’: explaining the great Asian slump . Cambridge Journal of Economics , 22 : 693 – 706 .
   Web of Science ®Google Scholar
• Wallace , R. 1994 . Responsibility And The Moral Sentiments , Cambridge, MA : Harvard University Press .
   Google Scholar
• Walter , A. 2003 . “ Implementation in East Asia ” . In The Road To International Financial Stability: Are Key Financial Standards The Answer? , Edited by: Schneider , B. 110 – 141 . Basingstoke : Palgrave Macmillan .
   Google Scholar
• Weber , E. 1999 . The question of accountability in historical perspective . Administration and Society , 31 ( 4 ) : 451 – 494 .
   Web of Science ®Google Scholar
• Weiss , L. 2003 . “ Introduction: bringing domestic institutions back in ” . In States in the Global Economy: Bringing Domestic Institutions Back in , Edited by: Weiss , L. 1 – 33 . Cambridge : Cambridge University Press .
   Google Scholar
• Whitley , R. 1999 . Divergent Capitalisms: The Social Structuring and Change of Business Systems , Oxford : Oxford University Press .
   Google Scholar
• Wilson , L. 2002 . “ Imagining ‘Asia Pacific’ Today ” . In Learning Places , Edited by: Miyoshi , M. and Harootunion , H. 230 – 260 . Durham, NC : Duke University Press .
   Google Scholar
• Woo-Cumings , M. 2003 . “ Diverse paths towards ‘the right institutions’: law, the State, and economic reform in East Asia ” . In States in the Global Economy: Bringing Domestic Institutions Back in , Edited by: Weiss , L. 200 – 222 . Cambridge : Cambridge University Press .
   Google Scholar
• World Bank . 1993 . The East Asian Miracle: Economic Growth and Public Policy , New York : Oxford University Press .
   Google Scholar
• World Bank . 2004 . East Asia Update: Steering a Steady Course , Washington, DC : World Bank .
   Google Scholar
• Yoshihara , K. 1988 . The Rise Of Ersatz Capitalism In South East Asia , Kuala Lumpur : Oxford University Press .
   Google Scholar