Handbook of Accounting and Development

Handbook of Accounting and Development

Elgar original reference

Edited by Trevor Hopper, Mathew Tsamenyi, Shahzad Uddin and Danture Wickramasinghe

The perspectives of the expert contributors reflect the strong growth of research on the topic, as accounting is increasingly recognised as an important factor in development. The book draws commentary and analyses together to inform future research, practice and policy and raises awareness of the actual and potential role of accounting in formulating and executing development policy.

Chapter 1: Introduction: Accounting and Development

Trevor Hopper, Mathew Tsamenyi, Shahzad Uddin and Danture Wickramasinghe

Subjects: development studies, development economics, economics and finance, development economics, international accounting


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...