Journal of Business & Economic Policy

Accounting Information Systems in Developing Countries
Bubaker Shareia

Abstract
The aim of this paper is to identify what role accounting information systems (AIS) play in developing countries at present. This paper continues this argument by reviewing studies of accounting systems in developing countries, with an emphasis on the importance of accounting education and the accounting profession. The paper begins by defining the term “developing countries”, exploring their characteristics and relating them to accounting development. This is accomplished first by describing environmental factors such as economic, legal and political factors. It then focuses on the adoption of accounting systems from developed countries, highlighting the difficulties encountered in this process. A discussion of the role of accounting systems in meeting the needs of developing countries follows, with a synthesis of studies on the role of accounting systems, and the patterns and regulation of accounting systems.

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