Environmental Factors Affecting Accounting Practices in Developing Countries: Evidence from the Sudan
Environmental Factors Affecting Accounting Practices in Developing Countries: Evidence from the Sudan

Summary/Abstract: The purpose of this paper to investigate the factors that formed and generated the current state of accounting practices in the developing countries. The methodology adopted is descriptive and analytical. This paper tries to explain the reasons lying behind the unsatisfactory situation of the accounting practices in developing countries in general and in the Sudan in particular. Therefore, the paper depends on the secondary data to review those factors in developing countries including the Sudan. Also, the paper presents the impact of those factors in the Sudan as evidence through conducting an empirical study. The primary data have been gathered through administering two questionnaires. The population includes two distinct categories; Academics in the field of accounting and auditing at the Sudanese universities, and institutions and the accounting practitioners in the Sudanese industrial companies. The SPSS software program has been used as statistical techniques to analyze the data, and Mann Whitney test was also used to evaluate the differences in the perceptions of the two samples study. It has been found from the literature review and the data analysis that there are a lot of environmental factors affecting accounting practices in developing countries in general and in the Sudan particularly. The main factors are: Accounting profession and Accounting education in addition to other factors such as: The type of economic, Colonial powers, Political, Legal, and Cultural factor.

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