JOURNAL OF PACIFIC STUDIES
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Accounting|Oceania(1)

Title: Accounting : a first world system in a third world society

Author: Lyons, L., White, M., Naughton, A.
Subject:  Accounting|Oceania
Volume: Vol.09, 1983
Collation: p. 285-299

Abstract: It is quite common for accountants, practitioners and academics alike to become so absorbed in the specific nature of each task that confronts us that we easily lose sight of the overall role that the accountancy profession should play. This is a tendency that must be countered if accounting is to make the best contribution possible to the development of society's welfare. Accounting involves itself in reporting to entities of different types in different ways.

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