Overview of the country case studies on human capacity development in accounting and corporate reporting

As discussed in chapter I, member States of UNCTAD are exerting sustained efforts to achieve high-quality corporate reporting. In this respect, human capacity development has emerged as a critical area. In order to gain a better understanding of the human capacity development needs in the area of accounting and corporate reporting, the UNCTAD secretariat conducted country case studies of Chile, Denmark, Malaysia, the United Republic of Tanzania and the Russian Federation. These case studies are presented in this volume from chapter III onwards. These countries were selected from different regions of the world with a view to highlighting some regional factors that impact human capacity development in the areas of accounting and corporate reporting. Furthermore, the case study countries illustrate different legal and regulatory traditions. While Chile, Denmark and the Russian Federation follow a code law tradition, Malaysia and the United Republic of Tanzania take a common law approach.

Related Subject(s): International Trade and Finance