ABSTRACT
A number of issues associated with exporting accounting education to East Africa are explored. There are four main themes, all of which relate to proper identification of needs. It is argued that the East African context is all-important and that programmes must be designed in the light of that context. However, programmes will be successful only if three other factors are in place. It is essential that those delivering a programme learn from their experiences since the nature of the needs are such that issues will arise which could not have been foreseen. It is necessary – whatever the original intention – for programmes to be more than simply training programmes: there must be a distinct educational dimension to them. It is very important that those delivering a programme avoid imposing values on the participants in circumstances which are very different to those encountered in the ‘developed’ countries.
