This paper describes research carried out into the use of computers by accountants in developing countries. The research objectives included an examination of the extent to which accountants used computers, the benefits they expected from usage and an identification of some of the factors limiting the greater use of computers. Data was collected from 249 respondents in 30 developing countries, using questionnaires and a strategic informant sampling technique. Collection of the data was completed in the latter half of 1987. This paper reports some of the findings of the project.