Elgar original reference
Edited by Trevor Hopper, Mathew Tsamenyi, Shahzad Uddin and Danture Wickramasinghe
Chapter 1: Introduction: Accounting and Development
Trevor Hopper, Mathew Tsamenyi, Shahzad Uddin and Danture Wickramasinghe The motivation for this book lay in the difficulties of trying to publish research on accounting in less developed countries (LDCs). Editors often responded that it was desirable and worthy but should seek outlets in specialist development or international accounting journals. This infuriated us, for most of the world’s population live in poor countries, their accounting needs are at least as great as if not more than in rich countries, so-called cutting-edge research was (and still is) heavily concentrated on serving large commercial and state organizations in rich countries, and although accounting policies were problematic in LDCs they were neglected by researchers. Fortunately, over the past decade the field has been opening up. A sprinkling of accounting scholars worldwide have brought substantive contributions. Major journals, especially the Accounting, Auditing and Accountability Journal, Accounting, Organizations and Society and Critical Perspectives on Accounting, have pioneered work in this area aided and abetted by ‘international accounting’ journals and the newly launched Journal of Accounting in Emerging Economies and its companion Research on Accounting and Emerging Economies. A network of scholars is evolving through workshops like the Accounting and Subalternity Conference at York University, Canada, in 2007, and those of the British Accounting Association special interest group Accounting in Less Developed and Emerging Economies. Links are being established with accounting academics in LDCs, development studies researchers, and ‘third sector’ institutions such as non-governmental organizations (NGOs). However, this work is still in its infancy. Much more...