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

Hopper, Trevor, Tsamenyi, Mathew, Uddin, Shahzad and Wickramasinghe, Danture (2009) Management accounting in less developed countries: what we know and needs knowing. Accounting, Auditing and Accountability Journal, 22 (3). pp. 469-514. ISSN 0951-3574

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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: Article
Schools and Departments: School of Business, Management and Economics > Business and Management
Depositing User: Trevor Hopper
Date Deposited: 06 Feb 2012 20:30
Last Modified: 01 Nov 2012 11:59
URI: http://sro.sussex.ac.uk/id/eprint/26261
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