The International Journal of Accounting and Business Society
Vol 6, No 1 (1998): The International Journal of Accounting and Business Society

Public Sector Accounting and Financial Management Systems in the Context of Socioeconomic Development: An Empirical Study of the Volta River Authority in Ghana

Abdul-Rahaman, Abu Shiraz (Unknown)
Lawrence, Stewart (Unknown)
Gallhofer, Sonja (Unknown)
Haslam, Jim (Unknown)



Article Info

Publish Date
20 May 2013

Abstract

The role of accounting in socioeconomic development has been significantly documented in the international accounting literature. However, a majority of these prior studies represent accounting as a technical neutral craft which plays (or can play) an enabling role in national socioeconomic development. This study contends that in some situations conventional accounting with its emphasis on the entity concept can play a constraining role in national socioeconomic development efforts. This is illustrated by an empirical study of the Volta River Authority. A major public sector organisation in Ghana. The paper is informed by the Brundtland Commission's notion of sustainable development.

Copyrights © 1998






Journal Info

Abbrev

ijabs

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Description

The International Journal of Accounting and Business Society (IJABS), is published by Accounting Department, Faculty of Economics and Business, University of Brawijaya, Indonesia, which is a dissemination medium for research result from researchers and lecturers in management, accounting, ...