Accounting information systems in a centrally planned economy : the case of the General Company for Pipelines (GCP)


Autoria(s): Bubaker, Shareia; Irvine, Helen J.
Data(s)

2009

Resumo

The paper has a twofold purpose. First it highlights the importance of accounting information in the economic development of developing countries, with a particular focus on the nation of Libya. Secondly, using the case of Libya's General Company for Pipelines (GCP), it demonstrates that the use of accounting information to achieve economic development goals is determined to a large extent by the political/ideological setting in which it is generated. The study is based on a literature review and archival research, reinforced by a qualitative case study comprised of interviews, attendance at meetings and a study of internal documents. A study of The General Company for Pipelines (GCP) revealed that frequent politically driven changes in the structure and number of popular congresses and committees severely limited the use of accounting information, relegating it to a formal role. In consequence, accounting information had litle effect on stimulating economic development in Libya. This study focuses on one case study which does limit generalisability. However, it also suggests fruitful research areas considering the historic factors which have determined the accounting role in developing and planned economies. By providing insights about social factors which have determined the use of accounting in a planned economy, this study has implications for similar economies as they move towards a more globalised mode of operations which enhance the role of accounting in meeting economic development needs. If devleoping countries are to harness the potential of accounting aid in the achievement of their development plans, the social and political setting in which accounting has been conducted needs to be understood.

Identificador

http://eprints.qut.edu.au/34493/

Publicador

Academia de Studii Economice

Relação

http://journals.indexcopernicus.com/karta.php?action=masterlist&id=4939

Bubaker, Shareia & Irvine, Helen J. (2009) Accounting information systems in a centrally planned economy : the case of the General Company for Pipelines (GCP). Contabilitate si Informatica de Gestiune // Accounting and Management Information Systems, 8(2), pp. 286-311.

Fonte

QUT Business School; School of Accountancy

Palavras-Chave #150105 Management Accounting #150199 Accounting Auditing and Accountability not elsewhere classified #Accounting information systems #Developing countries #Libya #Culture #Economy
Tipo

Journal Article