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Dive into the research topics where Aminah Abdullah is active.

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Featured researches published by Aminah Abdullah.


International Journal of Managerial and Financial Accounting | 2008

A 'macro' analysis of the use of XBRL

Aminah Abdullah; Iqbal Khadaroo; Junaid M. Shaikh

eXtensible business reporting language (XBRL) is increasingly used for reporting to shareholders, filing with stock exchange regulators and for decision making and taxation purposes. This paper provides a macro analysis of the use of XBRL in the USA and UK and highlights some directions for further research. It finds that the pace of XBRL adoption across countries and industries varies. The country analysis suggests that there has been greater support and adoption of XBRL in the USA as compared to the UK. Moreover, XBRL seems to be widely used in the financial services sector as compared to others. This paper identifies several areas for research at the macro country and industry level and the micro company level. It is argued that greater support from the accounting profession and regulators is required to raise XBRL awareness and speed the pace of adoption in practice.


International Journal of Accounting and Finance | 2014

The relevance of International Financial Reporting Standards to Kazakhstan: perception of auditors

Aminah Abdullah; Iqbal Khadaroo; Nurlan Zhameshov

This paper discusses the relevance of International Financial Reporting Standards (IFRS) to emerging economies in general and Kazakhstan in particular. It uses evidence from interviews conducted with senior auditors from two Big Four accountancy firms in Kazakhstan and prior studies exploring IFRS implementation in emerging economies to shed light on how complex institutional and cultural factors influence accounting. The findings suggest that accounting practices in Kazakhstan are dominated by the historically inherited institutionalised accounting system of the Soviet Union era, when corporate reporting was primarily geared towards meeting the needs of government agencies such as Statistics Committee and tax authorities. The main problems of implementing IFRS in Kazakhstan were pressures to comply with tax codes and the early stage of development of the accounting profession with the consequent lack of IFRS expertise and deficient IFRS enforcement mechanisms.


Accounting Forum | 2017

The governmentality and accountability of UK national museums and art galleries

Aminah Abdullah; Iqbal Khadaroo

Abstract This study furthers our understanding of the role of governmentality mechanisms in relation to other-forming and self-forming accounts of art organisations, by using empirical data collected from interviews with senior managers of UK national museums and art galleries (MAGs) and from secondary published sources. The findings highlight how governmentality mechanisms had power-effects through the creation of knowledge about MAGs and the resistance strategies of MAGs. Whilst the governmentality mechanisms were expected to ensure the automatic functioning of disciplinary power, in some instances the government directly intervened to over-ride decisions taken by senior managers when these conflicted with political imperatives.


Electronic Government, An International Journal | 2013

Barriers in local e–government partnership: evidence from Malaysia

Iqbal Khadaroo; Meng Seng Wong; Aminah Abdullah


International Journal of Managerial and Financial Accounting | 2009

Institutionalisation of XBRL in the USA and UK

Aminah Abdullah; Iqbal Khadaroo; Junaid M. Shaikh


British Accounting Review | 2017

Managing the performance of arts organisations: Pursuing heterogeneous objectives in an era of austerity

Aminah Abdullah; Iqbal Khadaroo; Christopher J. Napier


Vestnik of Saint Petersburg University. Management | 2018

Interests in the Field of Public Private Partnership: Insights from Bourdieu’s Social Praxeology

Iqbal Khadaroo; Aminah Abdullah


World Academy of Science, Engineering and Technology, International Journal of Economics and Management Engineering | 2016

The Governance of UK Museums and Art Galleries: Implications for Accountability

Aminah Abdullah; Iqbal Khadaroo


Archive | 2016

Evaluation: Value for money appraisal

Iqbal Khadaroo; Aminah Abdullah


Archive | 2015

Value for Money Appraisal

Iqbal Khadaroo; Aminah Abdullah

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Meng Seng Wong

University of Nottingham Malaysia Campus

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