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- W4386750231 abstract "Purpose The purpose of this study is to provide a harmonisation framework for the diverse accounting practices by extractive industries. Design/methodology/approach The study takes a three-stage approach. The first involves a comprehensive literature review of the historical evolution of accounting regulations by extractive industries. The second involves constructing an accounting practice index for extractive industries. The third involves constructing a harmonisation framework. Findings The accounting practice index provides empirical evidence of the wide diversity of accounting practices by extractive industries. Analysis of the literature review addresses the several attempts by accounting and regulatory bodies to standardise the diverse practices of accounting by extractive industries and reasons for the lack of successful standardisations. The authors extract lessons from these previous attempts and propose a harmonisation framework. Research limitations/implications The proposed harmonisation framework can be used to align together the diverse accounting practices by extractive industries and enhance comparability and consistency of accounting figures and statements produced by these industries. Harmonising the diverse accounting practices is crucial for investment decision-making. Originality/value The harmonisation framework is the first of its kind that could enhance the comparability of accounts of extractive industries’ firms and be used to harmonise diverse accounting practices by other industries." @default.
- W4386750231 created "2023-09-15" @default.
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- W4386750231 date "2023-09-18" @default.
- W4386750231 modified "2023-09-27" @default.
- W4386750231 title "Accounting practices and regulations for extractive industries: a framework for harmonisation" @default.
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- W4386750231 doi "https://doi.org/10.1108/jfra-07-2023-0425" @default.
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