Enhancing Accounting Education and the Accounting Profession in Developing Countries

Abstract

Many problems stand in the way of the enhancement of accounting education and practice in developing countries. These problems require careful study in order to expedite economic development in these countries. This study, through a survey of field experts, identifies cultural, economic, educational and professional factors that are obstructing the development of accounting education and accounting practices in developing countries. In addition, it identifies and ranks some 21 remedial strategies for enhancing accounting education and practice. The results of this study would be of help in the development of relevant and effective accounting systems in developing countries.