Eurasian Journal of Business and Economics

16

Authors: Anna VYSOTSKAYA

This paper examines how the recognition and spread of the International Financial Reporting Standards (IFRS) have affected accounting practices and accounting education in Russia. We use evidence from Russia as a case study to provide a historical perspective on the changes in its accounting system and analyze the translation and communication difficulties in accounting practices and education. By conducting Russian accounting textbooks’ content analysis, we highlight IFRS translation issues in order to investigate the positional statement of the problems regarding the challenges with IFRS education. We also discover the current difficulties in teaching IFRS-based accounting to non-English speakers. Our findings outline the interrelation between the educational approach and practical applications of the existing knowledge on financial reporting. Finally, this research addresses the nature of the challenges that emerge due to the linguistic translations of the IFRS. We consider this paper will be of particular interest for non-native English-language speakers, including academics, practitioners, and standard setters.

19

Authors: Aparna BHATIA

The paper aims to measure the extent of international diversification achieved by Indian companies in the recent time period. The study also investigates the nature of international diversification of companies during their transition beyond national boundaries. This evaluation of the firm’s nature and extent of internationalization is further extended to cover the period of COVID-19 as well. The Jacquemin and Berry Entropy Approach (1979) is applied to operationalize the firm’s international diversification. It facilitates the measurement of both inter-region and intra-region diversification. World Bank Geographical Region Classification Framework (2018) has been used to facilitate the applicability of the approach applied. Results indicate that Indian companies were inclined to grow beyond their home territories. However, the extent of international diversification is low as ‘Internationally Low Diversification (ILD)’ reveals to be the most popular strategy amongst Indian companies. Nature depicts a preference for relatedness than unrelatedness for overseas expansion as firms prefer intra-region expansion as compared to moving inter-region. Stagnation and halt are witnessed in the global expansion of companies in the period of the pandemic. The present study is novel as it comprehensively evaluates the international growth strategies preferred by Indian companies in the pre-pandemic and the pandemic period.

20

Authors: Mohammad Idris NOORI

Among higher education students, perceived employability gained eminence in the last decades that attracted scholarly interests. Researchers theoretically and empirically studied the perceived employability though; inadequate preliminary review studies exist on this topic. Available researches mostly concentrated on a single approach. Thus, this study carried out a comprehensive review that comprised a systematic literature review (SLR) and bibliometric analysis that might boost understandings in the body of the literature. In the research process, the Scopus database from the 2008 to 2021 periods was used. The researchers set the search criteria that allowed the inclusion of 59 papers published in 45 peer-reviewed international journals. The paramount influential papers and prolific authors formulated the unit of this analysis. Furthermore, for the identification of thematic clusters and creating network maps, VOS viewer software was deployed. Citation analysis, co-authorship analysis, co-citation analysis, and co-occurrence of keywords analysis have generated interesting patterns which articulate the study results. The findings revealed enlightening insights on the content and characteristics of perceived employability, publication trends, highly cited papers, productive authors, contributing countries, repetitive themes, productive journals, and also unveiled gaps providing avenues for upcoming research works.