The Accounting Development Tool (e-ADT) web site was launched on 6 November 2013 following a 36-month intensive project lead by the UNCTAD Secretariat, and its development was supported by members of the UNCTAD-ISAR Consultative Group comprised of leading authorities in the area of Accountancy. It was enriched by the outcomes of several national round-tables, and the subsequent pilot projects carried out in 12 countries, namely Belgium, Brazil, China, Côte d’Ivoire, Croatia, Ecuador, Mexico, the Russian Federation, the Netherlands, South Africa, Ukraine and Viet Nam.
The findings of these tests were extensively deliberated at ISAR 29 and ISAR 30 and benefited from inspiring and stimulating discussions from more than 300 high-level experts (regulators, standard setters, auditors, accountants, users) from close to 100 countries. The e-ADT also benefited from the support of national professional bodies such as the United Kingdom Association of Chartered Certified Accountants (ACCA), the Netherlands Institute of Chartered Accountants (NBA) and the Belgium Service Fédéral de L’Economie (SPF), as well as from the Ministry of Finance of the Russian Federation.
This website is truly the result of a international team effort and is an exemplary achievement of many members of UNCTAD over the years. The site is the result of a consensus-based outcome of a mix of research, testing and roll-out performed by the UNCTAD secretariat since 2010.
The following UNCTAD team contributed to the successful development and implementation of the e-ADT: Tatiana Krylova, Jean-Francois Baylocq, Yoseph Asmelash, Anthony Miller, Isabel Garza, Edvins Reisons, Vanessa McCarthy, Ilona Paganoni, and Dmitri Croitor who developed a statistical model. Acknowledgement and appreciation are also extended to the members of the ISAR Consultative Group chaired by Prof. Nelson Carvalho, for their contribution to the development and enhancement of the tool. Special thanks go to John Hegarty (World Bank), Gert Karreman (Leiden University), Paul Hurks (The Netherlands Institute of Chartered Accountants) and Mike Walsh (ACCA) .
This site has been constructed as a project in the Section of Accounting and Corporate Governance Section, Enterprise Branch of UNCTAD.