Management accounting in less developed countries: what is known and needs knowing

Authors: Hopper, Trevor; Tsamenyi, Mathew; Uddin, Shahzad; Wickramasinghe, Danture

Source: Accounting, Auditing & Accountability Journal, Volume 22, Number 3, 2009 , pp. 469-514(46)

Publisher: Emerald Group Publishing Limited

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Abstract:

Purpose - The purpose of this paper is to evaluate management accounting research in developing countries and formulate suggestions for its progression. Design/methodology/approach - This is a desk based study of existing literature analysed through a framework of management control transformation in developing countries derived from the authors' research. Findings - Research is growing, especially on accounting in state-owned and privatised enterprises but more is needed on small and micro enterprises, agriculture, non-governmental organisations, and transnational institutions. Originality/value - This is the first review of this area and thus should help intending and existing scholars.

Keywords: Developing countries; Management accounting; Poverty; Privatization

Document Type: Research article

DOI: http://dx.doi.org/10.1108/09513570910945697

Publication date: 2009-03-27