The accounting system currently in operation in several developing countries, though imported, cannot be completely written off. There are areas where it needs modification and others where more emphasis has to be placed. Taking into account the dominance of small and private (family) business...

The authors' study focuses on information needs of (groups of) individuals and organizations both in terms of what is and what should be -- such needs must be discovered and analyzed if the services rendered by information reporting are to be improved. The authors' research suggest that...