The paper seeks to extend the debate on the accounting as the social and institutional practice and to put it the context of development and governance issues to highlight the specific interrelationships in the field. It takes the interdisciplinary approach to the issues discussed (combining the...

The paper provides the overview of the ideas on the sources of finance for development which were widely discussed by international community before the crisis in order to achieve the Millennium Development Goals. This set of ideas remains the starting point for further discussion on the issue...