Tertiary education strategies for accounting in developing societies - the South-West Pacific as a case study

Abstract

All societies face constraints imposed upon their development by the limited availability of economic resources. The development that a society achieves depends, in large part, upon the efficient utilisation of its economic resources. The resource allocation exercise is therefore crucial to all economies, but particularly so in the low per capita income countries of the third world, where scarcity of resources persists and can be particularly acute.