Research in Third World Accounting

This series aims to concern itself with the theoretical, empirical and applied research into the macro and micro accounting issues of developing countries, including the relevance to the Third World of international accounting standards. It is our hope that we can raise the level of interest in the specific problems of accounting in developing countries and raise the awareness of the real issues, so that accounting in the Third World will not just be seen as a matter of copying what is done in the industrialized countries. It is our hope that through an increasing awareness of the issues, the accounting practices advocated and the training made available will become relevant to actual needs, and will make a real contribution to the development process.