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: Ludwigstraße 33, D-80539 Munich, Germany|
Web page: https://mpra.ub.uni-muenchen.de
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References listed on IDEAS
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.:
- 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.
- repec:dau:papers:123456789/1338 is not listed on IDEAS
- 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.
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