Accounting and development

What is it about?

This chapter reviews how accounting can (and sometimes does not) aid development in poor countries. Attention is paid to the globalisation of accounting through transnational financial institutions such as the IMF, the World Bank; global accounting standard setting bodies, professional accounting associations, and accounting firms therein. Attention is drawn to the lack of voice that developing countries have and their relative lack of involvement in accounting reforms though issues of capacity and weak and sometimes corrupt governance can be major problems.

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Why is it important?

Accounting practice and research has neglected the needs of poor countries. This introduction, and the remainder of the book seeks to bring together and review work to date in order to assist and guide future work in this area.