Lifting the veil of GDP and re-defining the concept of development in the context of accounting

Boolaky, Pran Krishansing (2004) Lifting the veil of GDP and re-defining the concept of development in the context of accounting. IUP Journal of Applied Economics, 3 (6). pp. 60-75.

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The paper entitled 'Lifting the Veil of GNP and Redefining Developing Countries in the Context of Accounting' discusses that the level of GDP per head or other general economic indicators may not be the most relevant factors to define a developing economy. 29 countries are redefined in the accounting context and then ranked. This study reveals that a few countries, which are developing countries in the eyes of economists, are in fact classified as developed countries in the context of accounting and financial reporting. Further accounting indicators provide more relevant and specific indicators for the purpose of accounting.

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Item Type: Article (Commonwealth Reporting Category C)
Refereed: Yes
Item Status: Live Archive
Additional Information: Author's version deposited in absence of copyright restrictions. See also
Faculty / Department / School: Historic - Faculty of Business - Department of Accounting
Date Deposited: 16 Jan 2010 02:07
Last Modified: 02 Jul 2013 23:30
Uncontrolled Keywords: developing economies, country economic indicators
Fields of Research : 14 Economics > 1402 Applied Economics > 140207 Financial Economics
Socio-Economic Objective: B Economic Development > 91 Economic Framework > 9101 Macroeconomics > 910199 Macroeconomics not elsewhere classified

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