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This innovative and informative Handbook brings together leading international researchers on accounting and development to review empirical evidence, issues, policies and practices both past and present.

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.

With theoretical and empirically focused chapters, this Handbook will appeal to academics and postgraduate students in accounting and development studies, practitioners, policymakers and development partners.

Product Details

ISBN-13: 9781781006603
Publisher: Edward Elgar Publishing
Publication date: 03/14/2014
Pages: 336
Product dimensions: 6.60(w) x 9.50(h) x 0.90(d)

About the Author

Edited by Trevor Hopper, University of Sussex, UK, Mathew Tsamenyi, University of Birmingham, UK, Shahzad Uddin, University of Essex, UK and Danture Wickramasinghe, University of Glasgow, UK

Table of Contents


1. Introduction: Accounting and Development

Trevor Hopper, Mathew Tsamenyi, Shahzad Uddin and Danture Wickramasinghe

2. Accounting and Development: The Role of Donor’s from Policy to Practice

Sara Fyson

3. The Role of Rich Countries in Development: The Case for Reforms

Alexander Cobham and David McNair

4. The Role of Transnational Institutions in Framing Accounting in the Global South

Cameron Graham and Marcia Annisette

5. Accounting Professionalization in Developing Countries

Chris Poullaos and Chibuike U. Uche

6. Adoption of International Financial Reporting Standards in Developing Countries

Hector Perera

7. Audit Markets in Less Developed Economies: Caveats for Globalization?

Javed Siddiqui

8. Accounting Standards and Capital Market Development

Mahmud Hossain, Monirul Hossain and Kunal Sen

9. Accounting and Accountability for NGOs

Jeffrey Unerman and Brendan O'Dwyer

10. Empowering or Oppressing: The Case of Microfinance Institutions

Kerry Jacobs, Mohshin Habib, Nzilu Musyoki and Christine Jubb

11. Government Accounting in the Global South: The Design, Implementation and Use of Global Solutions for Local Needs

Andy Wynne and Stewart Lawrence

12. Management Control after Privatization: Illustrations from Less Developed Countries

Trevor Hopper, Mathew Tsamenyi, Shahzad Uddin and Danture Wickramasinghe

13. Corruption in the Developing Countries: ‘Thinking About’ the Role of Accounting

Jeff Everett

14. Taxation and Accounting Issues in Development Policies

Kevin Holmes

15. Exploring the Transfer Pricing Conundrum

Clive Emmanuel

16. Social and Environmental Accounting in Developing Countries – Challenges, Conflicts and Contradictions

Pala Molisa, Danaa Vandangombo and Judy Brown


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