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Русская версия

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Accounting in Developing Countries

Who can not see well should not drive a car! Who has no accounting should not lead a company! Both would drive the cart to the wall!

But in developing countries, the average microenterprises do not have accounting and they can not be expected to be bureaucracy. However, well-functioning small businesses are an important factor in the emergence of small and medium-sized businesses. However, a broader middle class is an important factor in the development of a local economy that could make these countries more independent of world markets. A stable local economy is the most effective way to fight the causes of flight.


The necessary information for good corporate governance is the monthly data of a balance sheet, income statement and cash flow statement, as well as a simple cost and activity accounting with cost element accounting (especially with the calculation of imputed costs), cost center accounting (for cost control) and cost unit accounting (for the price and product policy). From this it should be possible to develop a planning for the future.

It is estimated that small businesses need business support. For this purpose, a local or regional cooperative could use multi-client ERP software (Enterprise Resource Planning - see alsoützendes/erp/), which reads in a simple data entry of members from a spreadsheet, processes them automatically and provides the members with professional evaluations. An economically trained employee of the cooperative would have to look at the evaluations and draw the members' attention to opportunities and risks.

It would also be necessary to consider whether this advisory task could be tackled with a justifiable remedy.

With the support of professors of the University of Guantánamo (Cuba), a master copy for this procedure was created and tested, which can then be transferred to any other country.


The English version as e-book:


part 1
Adobe Acrobat Dokument 1.6 MB
part 4
Adobe Acrobat Dokument 1.9 MB
part 2
Adobe Acrobat Dokument 1.8 MB
part 5
Adobe Acrobat Dokument 1.1 MB
part 3
Adobe Acrobat Dokument 1.9 MB


The Spanish, Russian and German versions of my website are now being clicked so many times that they are well found on Google without search engine optimization (not included in the free package). On 22.07.20 + 28.02.21 I had the following position of the hit list when entering:

                                                                                                       22.07.20                             28.02.21
Contabilidad en los países en desarrollo                      1 / 66.000.000                     1 / 38.300.000
Учет в развивающихся странах                           1 + 2 /  11.300.000                1 + 2 /  5.350.000
Rechnungswesen in Entwicklungsländern            2 + 3 /       147.000                 2 + 3 /     128.000
Accounting in Developing Countries                         63 / 216.000.000                    - / 262.000.000
La comptabilité dans les pays en développement  12 /   77.700.000                 10 /   50.400.000

I would like to thank the colleagues from the University of Guantánamo and the Russian State Social University in Guantánamo, who probably contributed to the good figures.

I was approached by an Austrian colleague because of my text on the history of accounting. Here, however, only the German and the Russian website have a front position on Google:

                                                                       22.07.20                             28.02.21
Geschichte der Buchhaltung             5 /     8.120.000             5 /     17.500.000
History of Accounting                          - / 493.000.000               - / 559.000.000
Historia de la contabilidad                 - /  110.000.000                - /  78.600.000
История бухгалтерского учета      4 /    16.000.000              3 /    14.400.000
Histoire de la comptabilité                - /     70.400.000              - /     35.600.000        

A reader from Saratov on the Volga was amused that when searching in Russian for a Cuban university, he was shown a German website with a domain from the US ( The verification of this statement had the following results:

                                                                 22.07.20                             28.02.21
Universität von Guantánamo       3 /    660.000                     3 /    456.000
University of Guantanamo           4 / 8.980.000                      - / 9.720.000
Universidad de Guantánamo       -  / 3.300.000                     -  / 2.120.000
Университет Гуантанамо           6 / 9.550.000                     2 / 9.340.000
Université de Guantanamo          3 / 1.420.000                     1 / 2.580.000