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

Hopper, T., Tsamenyi, M., Uddin, S. and Wickramasinghe, D. (2009) Management accounting in less developed countries: what is known and needs knowing. Accounting, Auditing and Accountability Journal, 22(3), pp. 469-514. (doi:10.1108/09513570910945697)

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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.

Item Type:Articles
Status:Published
Refereed:Yes
Glasgow Author(s) Enlighten ID:Wickramasinghe, Professor Danture
Authors: Hopper, T., Tsamenyi, M., Uddin, S., and Wickramasinghe, D.
College/School:College of Social Sciences > Adam Smith Business School > Accounting and Finance
Journal Name:Accounting, Auditing and Accountability Journal
ISSN:1368-0668
ISSN (Online):1758-4205

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