International Journal of Language & Linguistics

Theories of Development
Bubaker F. Shareia

Abstract
The aim of this paper is to provide an understanding of the role of accounting information system (AIS) in developing countries in a global economy. It extends this argument to developing countries. To explore this argument, reviews of four different theories of economic development are discussed. The paper first considers these theories of economic development and shows how significant AIS are in developing countries in the global economy. The purpose of this paper is to review alternative theories of development and assess their relative applicability the study of AIS in developing countries. Finally, this paper will select the theory most suitable for this study and justify why it is most suitable.

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