Accounting professionalism : a cultural perspective of developing countries

Purpose – The purpose of this study is to examine the effects of culture on accounting professionalism in 12 developing countries by applying Gray's 1988 model and Hofstede 1980 cultural study.
Design/methodology/approach – Connecting seven variables introduced within a testable model lead the finding to classify the twelve countries within a range from statutory control to professionalism. The data set was collected from 1996 to 2000 through different sources. Twelve developing countries have been chosen from the Middle East and South East Asia in this study and cluster analysis is used for analysing and classifying the countries.
Findings – The results show while the Gray's hypothesis of statutory control is positively confirmed for Iran, and moderately for Bangladesh, Jordan, Oman, and Qatar, it is negatively rejected for Pakistan, Turkey, Malaysia, and Indonesia.
Research limitations/implications – One limitation of this study is the improvised nature of the data set caused by the difficulty in collecting an extensive data set from developing countries.
Practical implications – The findings of the study provides a useful source of information about accounting authority in those developing countries in which improve the knowledge and literature about the accounting practice internationally.
Originality/value – The findings of the study are useful in harmonization process of the international accounting practices. Knowledge about important aspects of accounting setting of the countries is essential to realize the impediments of harmonization.

Easy, cheap and true : the case for promoting the Curwen method of teaching choral singing in developing countries

The Curwen method (Tonic Sol-fa) was developed by the Rev. John Cunven in England from the 1840s originally as a means of teaching music reading from staff notation. However, in the 1872 Standard Course, staff notation was dispensed with altogether in favour of Tonic Sol-fa "letter" notation. By the end of the century, Tonic Sol-fa had spread from Britain to many overseas countries. Although aspects were later incorporated into staff-based teaching
systems such as the Kodaly approach and the "New Curwen Method", Tonic Sol-fa in its late nineteenth century ' form has been "extinct" in Britain for several decades. Nevertheless, it is "alive and well", indeed flourishing, in certain African, Asian and Pacific countries. This paper analyses the Tonic Sol-fa system in terms of contemporary pedagogical practice and notational theory. The paper also reports on the use of Tonic Sol-fa in two countries - South Africa and Fiji - where it is now the mainstay of community choral music. It is argued that, particularly for developing countries, the Curwen method and its letter notation should be seriously considered as an alternative to staff notation methods as a highly effective means of promoting school and community choral singing.

The TRIPS agreement and developing countries: a discussion of the paragraph 6 of the Doha declaration on public health

The Paragraph 6 solution arrived on 30th August 2003 to facilitate export of drugs to the countries which were not able to manufacture said drugs shows the total marginalization of developing countries in international treaty negotiations. A simple proposal by developing counties to use Article 30 of the TRIPS Agreement for such manufacture and export to non-manufacturing countries in order to avoid expensive litigations with the pharmaceutical multinationals took an ugly turn where not only the said proposal was totally rejected but export was added as one of the patenting rights in the TRIPS Agreement with payment of remuneration to patent holders. This introduction of export as one of the patenting rights was surrounded by a thicket of rules on the plea that such products would be diverted to ensure that the needing countries never acquire the requisite drugs. This article analyses the events leading to the establishment of the TRIPS Agreement, the elimination of developing countries from such negotiations through the use of suitably placed officials in the negotiating forums, the role of CEOs of the multinationals and the business NGOs such as International Intellectual Property Alliance and IPC (Intellectual Property Committee), epistemic community consisting of individuals such as Jacques Gorlin and Eric Smith and the subsequent development leading to the finalization of Para 6 Solution, which was an exact replication of events during the TRIPS negotiations. The analysis suggests that developing countries do not have any say in international negotiations and their agreements to such negotiations are essentially to legitimize their colonized existence.

The privatisation of telecommunications services : comparison of the developed and developing countries

The telecommunication sector in most countries was managed by the government for a long period. Government provision led to poor delivery of services, poor cost recovery, heavy subsidies and pOOl' maintenance. Privatisation was adopted as a means of overcoming these problems in the telecommunications sector in most developing countries. However, the results were not as expected due to poor privatisations processes, absence of genuine regulatory structure and unnecessary interference from the government. Hence the teledensity, breakages, call completion times, and tariff levels have not improved significantly compared to the developed countries.

Institutional economics approach to irrigation management with special reference to developing countries

Neoclassical economics has failed to address irrigation management issues in developing countries successfully. Institutions are at the heart some of these failures. Many academics in various disciplines in the social sciences now emphasize the need to pay attention to the multitude of informal institutions such as rotational irrigation in developing countries and not to treat them as irrelevant for development. Water user associations have been initiated for irrigation management in many countries. These have shown much promise although many problems still constrain the full adoption of this institutional mode. Water pricing is still at its infancy and significant problems remain in the use of the market system for improved management of irrigation water.

Self-regulation: a risky option for developing countries? The case of Bangladesh

In recent years, the command and control type of government regulation is giving way to self- regulatory approaches in which industry sectors are responsible for controlling the conduct of their own members. Although self-regulatory approaches are increasingly being adopted with the objective of both improving the rate of compliance and reducing costs in developed countries, this paper argues that this might be a risky option. Developing countries often do not have adequate levels of standards of efficiency, effective legal regulatory frameworks, institutional safeguards and public awareness. Using the Bangladesh agriculture sector as an exemplar, this paper investigates the prospects of self-regulation of small businesses trading in agricultural inputs as a possible remedy for the recent problems associated with the sale of contaminated inputs to the farmers. The paper argues that self-regulation does not develop and is not sustained  independently of the context in which business operates. Importantly, the context includes the legal infrastructure created by the state and the enforcement effort imposed by the state. In the absence of effective state intervention in the public interest, institutional safeguards and public awareness, private entrepreneurs are less constrained to behave in the public interest and in conformity with the objectives of self-regulation. The findings of this paper provide significant implications for addressing the issue of effective regulation in developing countries.

Child labour in developing countries: review of theoretical and empirical issues

Contents:Child labour and economic development : emerging issues in developing Asia /​ Gamini Herath and Kishor Sharma
Child labour in developing countries : review of theoretical and : empirical issues /​ Gamini Herath
Cumulative causation as explanation and policy base for child labour /​ G. Bamberry
Child labour : an integrated approach /​ Manohar Pawar
Trade, growth and child labour practices in South Asia /​ Kishor Sharma
An overview of child labour laws, prevention strategies and assessment of their effectiveness in Bangladesh /​ Jesmul Hasan
An overview of child labour in India /​ Subhashini Subbaraman and Harald von Witzke
Child labour in India : a critical evaluation of four issues /​ Anna Pinto
Prevention of child labour in Nepal : an overview of strategy and effectiveness
Chiranjibi nepal
Prevention of child labour in Pakistan : analysis of strategy and effectiveness /​ Shafqat Munir and Hassan Mangi
Issues relating to prevention of child labour in Sri Lanka /​ Nisha Arunatilake and Roshani de Silva.

E-government in developing countries: a Sri Lankan experience

Even though there is an emerging literature on information age reform of the public sector, research focused on potential and problems related to introduction of information-based reforms in developing countries is still limited. Thus in this chapter, experience in one developing country, Sri Lanka, is examined. Problems related to information-based technology is analysed and the lacuna in the literature is narrowed. It is argued that despite the great potential for IT in enhancing effective and efficient public sector in Sri Lanka, there are a number of difficulties hindering the development of computerised information systems. The upgrading of infrastructure facilities in Sri Lanka is long overdue. A lack of competent and committed individuals who could provide effective guidance in developing IT services in the public sector is another concern. The issues such as appropriate training, attractive promotion systems and remunerations for public officials need to be addressed urgently. Reforming existing organizational structures and changing officials' attitudes towards change are essential. The increasing public awareness of the potential of IT services enhancing the quality and timeliness of the public service is essential.

Evidence-based public health: what does it offer developing countries?

The global burden of disease and illness is primarily situated in developing countries. As developing countries have limited resources, it is particularly important to invest in public health and health promotion strategies that are effective. Systematic reviews are central to evidence-based public health and health promotion practice and policy. This paper discusses issues surrounding the relevance of evidence-based public health and systematic reviews to the health of developing countries. It argues that there is a lack of systematic reviews relevant to the health priorities of developing countries; many interventions reviewed can not be implemented in resource-poor situations; and, a limited amount of primary research is conducted in developing countries. The paper further argues that improvements in public health are determined not only by effective health services and interventions, but through an approach that includes other sectors and influences broader structural and systematic barriers to health. Given the social complexity of human development, and the inter-sections amongst different development goals, there is no question that gains in developing country public health are unlikely to emerge from systematic reviews alone, but will require decisions about inter-sectoral collaboration and social policy initiatives. Nonetheless, evidence around intervention effectiveness has an important role to play in addressing health priorities in developing countries and resource-poor areas. The public health evidence base urgently needs strengthening, with dedicated effort towards increasing the relevance of primary evidence and systematic reviews.

Measuring wellbeing in developing countries: the case of Algeria

The International Wellbeing Index (IWI) has been developed as a complementary measure to already well-known economic measures, and as a tool for cross-cultural comparisons. It comprises two subscales: the Personal Wellbeing Index (PWI) and the National Wellbeing Index (NWI). The aims of this paper are two-fold. Firstly, to test the psychometric characteristics of the IWI. Secondly, to study how people of Algeria, a third world country that is yet suffering from a harsch economical and social situation, respond to questions dealing with their own lives and life in their country in general, compared to samples from more developed countries where wellbeing was previously measured. The IWI items were presented to individuals either in a questionnaire form to be self-rated or in interview sessions. The total of 1417 answers were analysed. As was expected, a very low satisfaction on both scales was found, compared to the results that were reported in countries, such as Australia or Hong Kong. Comparisons on the demographic characteristics basis show that women are significantly more satisfied than men with their personal lives, though no differences were found with regard to NWI. Eldest and youngest age groups rated the PWI significantly higher than other age groups. Education groups comparisons showed higher ratings on both subscales in favour of groups with no education and those with university levels. Marginal statistically significant differences were found with regard to the PWI in favour of the higher earning group, but no differences in the NWI. No statistically significant results were found as far as marital status, number of children, and income are concerned. The results add to the evidence of the usefulness of the scale to predict satisfaction of people with their own lives and life in their country. Its psychometric performance was proved to be very high in terms of validity, reliability and sensitivity. The results were interpreted on the light of the Homeostasis Theory and the particular situation of the Algerian society.

Soil erosion in developing countries: a socio-economic appraisal

Soil erosion is the single most important environmental degradation problem in the developing world. Despite the plethora of literature that exists on the incidence, causes and impacts of soil erosion, a concrete understanding of this complex problem is lacking. This paper examines the soil erosion problem in developing countries in order to understand the complex inter-relationships between population pressure, poverty and environmental-institutional dynamics. Two recent theoretical developments, namely Boserup's theory on population pressure, poverty and soil erosion and Lopez's theory on environmental and institutional dynamics have been reviewed. The analysis reveals that negative impacts of technical change, inappropriate government policies and poor institutions are largely responsible for the continued soil erosion in developing countries. On the other hand, potential for market-based approaches to mitigate the problem is also low due to the negative externalities involved. A deeper appreciation of institutional and environmental dynamics and policy reforms to strengthen weak institutions may help mitigate the problem.