Economic development, governance and accounting: Lessons for LDCs from the past Western experience
The paper seeks to extend the debate on the accounting as the social and institutional practice and to put it the context of development and governance issues to highlight the specific interrelationships in the field. It takes the interdisciplinary approach to the issues discussed (combining the discourse from history, economics, sociology, development studies and accounting itself). The paper shows that accounting is the social calculative practice which is interrelated with the governance mechanisms at the micro and macro levels of the economy and services as the technology of such governance. From this it draws original insight into the development of accounting practices in less developed countries in the context of evolution of socio-economic orders.
|Date of creation:||2009|
|Date of revision:|
|Contact details of provider:|| Postal: |
Web page: http://mpra.ub.uni-muenchen.de
More information through EDIRC
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Richard, Jacques, 2005. "The concept of fair value in French and German accounting regulations from 1673 to 1914 and its consequences for the interpretation of the stages of development of capitalist accounting," Economics Papers from University Paris Dauphine 123456789/1338, Paris Dauphine University.
- Toms, Steven, 2005. "Financial control, managerial control and accountability: evidence from the British Cotton Industry, 1700-2000," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 627-653.
- Suzuki, Tomo, 2003. "The epistemology of macroeconomic reality: The Keynesian Revolution from an accounting point of view," Accounting, Organizations and Society, Elsevier, vol. 28(5), pages 471-517, July.
When requesting a correction, please mention this item's handle: RePEc:pra:mprapa:22902. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Ekkehart Schlicht)
If references are entirely missing, you can add them using this form.