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Management accounting in less developed countries: what we know and needs knowing

journal contribution
posted on 2023-06-08, 06:31 authored by Trevor Hopper, Mathew Tsamenyi, Shahzad Uddin, Danture Wickramasinghe
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.

History

Publication status

  • Published

Journal

Accounting, Auditing and Accountability Journal

ISSN

0951-3574

Publisher

Emerald

Issue

3

Volume

22

Page range

469-514

Department affiliated with

  • Business and Management Publications

Full text available

  • No

Peer reviewed?

  • Yes

Legacy Posted Date

2012-02-06

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