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

Trevor Hopper, Mathew Tsamenyi, Shahzad Uddin and Danture Wickramasinghe

Accounting, Auditing & Accountability Journal, 2009, vol. 22, issue 3, 469-514

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: Management accounting; Developing countries; Poverty; Privatization (search for similar items in EconPapers)
Date: 2009
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Citations: View citations in EconPapers (64)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:v:22:y:2009:i:3:p:469-514

DOI: 10.1108/09513570910945697

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