ACCOUNTING FOR DEVELOPMENT PROJECTS: THE ISSUES |
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Abstract: | Development projects are a major means of enhancing the economic capacity of developing countries, and of channelling multilateral and bilateral funds to them. While many aspects of development projects are covered by extensive literatures, their accounts are not. The accounts and financial management of development projects have been the subject of extensive criticism. This paper reviews the special characteristics of development projects which give rise to problems and discusses ways of overcoming them. |
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