Irish aid helps Lesotho establish its own institute

Article Abstract:

The 30,000 square-kilometer kingdom of Lesotho, which is located in the midst of South Africa and has a population of 1.3 million people, was targeted by Ireland in 1979 to receive help in establishing its accounting standards of practice. Accounting standards were needed to help the small underdeveloped nation: to monitor its receipts of aid from the World Bank, to promote trade with South Africa, to control the government's financial accounts (which were in arrears at the outset of the Irish Aid program), and to encourage economic development. The establishment of the accounting standards, the instruction in accounting provided at Lesotho's Center for Accounting Studies, and the history of the six year technology transfer program sponsored by Ireland are detailed.

Ireland, International aspects, Economic policy, Accountants, Lesotho

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Stateside spenders' investment in learning

Article Abstract:

Academicians conducting accounting research in the US have many sources of funding for research besides universities. Professional organizations of accountants such as the National Association of Accountants and the American Institute of Certified Public Accountants provide research grants. The Financial Accounting Standards Board, which sets accounting standards in the US, commissions outside research in addition to the research it conducts in house. Large public accounting firms such as Arthur Young and Peat Marwick sponsor research in specialized areas such as auditing and tax accounting.

United States, Accounting and auditing, Research, Trade and professional associations, Professional associations, Trade associations

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