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ACCOUNTING FOR DEVELOPMENT PROJECTS: THE ISSUES
Author(s) -
Dean Peter N.
Publication year - 1989
Publication title -
financial accountability and management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.661
H-Index - 44
eISSN - 1468-0408
pISSN - 0267-4424
DOI - 10.1111/j.1468-0408.1989.tb00313.x
Subject(s) - accounting , business , process management
Development projects are a major means of enhancing the economic capacity of developing countries, and of channelling multilateral and bilateral funds to them. While many aspects of development projects are covered by extensive literatures, their accounts are not. The accounts and financial management of development projects have been the subject of extensive criticism. This paper reviews the special characteristics of development projects which give rise to problems and discusses ways of overcoming them.