Review of Management Control hange Research with Special Reference to the Public Sector and Less Developed Countries: A Critical Evaluation

Junaid Ashraf and Shahzad Uddin

Chapter 16 in Review of Management Accounting Research, 2011, pp 415-449 from Palgrave Macmillan

Abstract: Abstract This chapter stems from interests in management control change, the public sector1 and less developed countries (LDCs)2. Many studies have been devoted to understanding changes to management accounting controls by drawing insights from various theoretical perspectives (e.g. Burns and Scapens 2000) in different settings. Certain geographical and country-specific cultural factors have been examined in respect of their influence on the path dependency of management control change (Granlund and Lukka 1998; Burns and Vavio 2001, pp391–392; Busco, Quattrone Riccaboni 2007). However, few studies have provided critical accounts of the theoretical approaches to the understanding of management control changes adopted by the researchers (Guthrie and Broadbent 2008)

Keywords: Public Sector; Management Control; Institutional Theory; Critical Perspective; Management Control System (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-35327-5_16

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DOI: 10.1057/9780230353275_16

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