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The Tools of Whose Trade? How international accounting guidelines are failing governments in the global South

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  • Gabriella Carolini

Abstract

As the adoption and harmonisation of international public sector accounting standards and guidelines strengthen, decision-making processes and definitions assumed in establishing accounting best practices become more critical objects of study. Especially for countries in the global South that are making efforts to converge with such international guidelines, a review is warranted of the creation of the UN's System of National Accounts (guiding the derivation of GDP, for example) and the International Federation of Accountants' public sector accounting standards. This paper endeavours to undertake such a review, concluding that, as currently designed and articulated, public sector accounting guidelines fail to adequately encompass and address the voices and concerns of governments in the global South.

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  • Gabriella Carolini, 2010. "The Tools of Whose Trade? How international accounting guidelines are failing governments in the global South," Third World Quarterly, Taylor & Francis Journals, vol. 31(3), pages 469-483.
    • Handle: RePEc:taf:ctwqxx:v:31:y:2010:i:3:p:469-483
    DOI: 10.1080/01436597.2010.488480
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    Cited by:

    1. David J. Gilchrist & Roger Simnett, 2019. "Research horizons for public and private not‐for‐profit sector reporting: moving the bar in the right direction," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 59(1), pages 59-85, March.

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