Aminah Abdullah
University of Roehampton
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Publication
Featured researches published by Aminah Abdullah.
International Journal of Managerial and Financial Accounting | 2008
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
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
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
Iqbal Khadaroo; Meng Seng Wong; Aminah Abdullah
International Journal of Managerial and Financial Accounting | 2009
Aminah Abdullah; Iqbal Khadaroo; Junaid M. Shaikh
British Accounting Review | 2017
Aminah Abdullah; Iqbal Khadaroo; Christopher J. Napier
Vestnik of Saint Petersburg University. Management | 2018
Iqbal Khadaroo; Aminah Abdullah
World Academy of Science, Engineering and Technology, International Journal of Economics and Management Engineering | 2016
Aminah Abdullah; Iqbal Khadaroo
Archive | 2016
Iqbal Khadaroo; Aminah Abdullah
Archive | 2015
Iqbal Khadaroo; Aminah Abdullah