Principle objective of this article is to discuss Accounting Development in Third World Countries. Organizations and enterprises located within the private sector of least developed countries need regions of financial accounting, cost accounting, management accounting, tax accounting and auditing. Most third world countries have nearly nonexistent sales standards and lack the training to inaugurate a movements towards achieving their should at least sustain their own positions’ towards global advancements. Among these third world countries most have similar characteristics for instance their low living standard for the majority their populations, high amounts of unemployment, and the governments are usually authoritarian opposed to a democratic approach.
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