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. <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 |
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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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