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

On cover: Commentaries and applied research for practitioners and educators. The Lincoln series of papers are designed to inform professionals and educators of developments and issues in finance and accounting today. The papers cover both commentaries and applied research. Professionals and educators who would like to share their views and research findings are welcome to contribute to the series.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