عنوان مقاله [English]
Both accounting education and the practice of accounting has been in a state of disarray in developing countries for a long time.
Given the desperate need for economic development in these countries and the role that accounting information plays in
economic decisions (at both micro and macro levels), the problems associated with the weak or non-functioning accounting
systems in these countries is of grave concerns to all interested parties. In these countries, there is a very strong need to develop
an accounting system (or improve the existing ones) that would be capable of producing the information needed for policy setting,
planning, programming, and control of economic activities.
Unfortunately, up to now, not much attention has been
devoted to how to organize or improve such systems. It could be claimed that the few research done in this area, have not focused
on the real issues and instead, have looked at the problem from a peripheral views. For example, these research have dealt with
issues like the number of accountants, the quality of accounting workforce, and alike.
What seems needed in developing countries is to design and
implement an improved infrastructure for their accounting system. Restructuring of I or designing a new infrastructure
appears to he the only effective remedy for the serious problems they face. The implementation of the appropriate infrastructure would result in an improved quality of: accounting information,
the accounting technology, and the accountants. It would also be able to satisfy the demand for accounting information.