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Accounting in Less Developed Countries Retrospectively and Prospectively.pdf (464.3 kB)

Emerging economies

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posted on 2023-06-10, 02:08 authored by Trevor Hopper, Farzana Tanima
This chapter traces how development policies since the 1950s when decolonisation gained momentum have evolved. It analyses when and how accounting is integral to successive development policies, their repercussions, the actors and constituencies with influence and the problems and potential of current policies for development and accounting. The chapter focusses primarily on lower income countries. Government accounting, particularly new public management (NPM), was a major focus. Emergent approaches to development provide a sharp reminder to accounting researchers and practitioners generally that their remit should extend to constituencies beyond businesses and the state to civil society. Undemocratic tendencies and poor government were seen as liabilities given a more globalised economy wrought by reduced transportation and communication costs; and the erosion of artificial barriers to flows of goods, services, capital, knowledge and, to some extent, people. Micro-finance refers to a range of different financial services provided in small or micro amounts to people who form the lower-income bracket of society.

History

Publication status

  • Published

File Version

  • Accepted version

Publisher

Taylor & Francis

Page range

260-282

Pages

490.0

Book title

The Routledge companion to critical accounting

ISBN

9781138025257

Department affiliated with

  • Accounting and Finance Publications

Full text available

  • Yes

Peer reviewed?

  • Yes

Editors

Robin Roslender

Legacy Posted Date

2022-01-06

First Open Access (FOA) Date

2022-01-27

First Compliant Deposit (FCD) Date

2022-01-27

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