Transcription of Theories of Development
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Theories of Development
International Journal of Language and Linguistics Vol. 2, No. 1; March 2015 78 Theories of Development Bubaker F. Shareia Associate Professor Department of Accounting Faculty of Economics University of Benghazi Libya Abstract The aim of this paper is to provide an understanding of the role of accounting information system (AIS) in developing countries in a global economy. It extends this argument to developing countries. To explore this argument, reviews of four different Theories of economic Development are discussed. The paper first considers these Theories of economic Development and shows how significant AIS are in developing countries in the global economy. The purpose of this paper is to review alternative Theories of Development and assess their relative applicability the study of AIS in developing countries.
Modernization Theory Modernisation Theory has been defined as a theory (Reyes, 2001a) that uses a systematic process to move underdeveloped countries to a more sophisticated level of development. It is a US and European-centric normative model of development. The focus of Modernisation Theory is cultural change directed at institutional
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