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)

Abstract

Purpose – The purpose of this paper is to evaluate management accounting research in developing countries and formulate suggestions for its progression. <p/>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. <p/>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. <p/>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