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Introduction to management accounting in less developed countries

journal contribution
posted on 2023-06-10, 02:09 authored by Chandana Alawattage, Trevor Hopper, Danture Wickramasinghe
Purpose This paper seeks to introduce, summarise, and reflect on the key themes and findings raised by the seven papers selected for this special issue devoted to management accounting in less developed countries (LDCs). Design/methodology/approach The conclusions are drawn from desk research generally and the articles contained in this collection. Findings This paper finds that accounting research in LDCs needs to address issues of poverty reduction, corruption, community involvement, history, culture, and politics, and examine a wider spectrum of organisations ranging from households to non-governmental organisations. Practical implications Effective management accounting in LDCs may require broader, simpler, open and transparent, sometimes informal systems developed locally. Originality/value This paper presents a collection of mainly empirical papers on an important but neglected topic, namely how management accounting might aid economic development in poor countries. © 2007, Emerald Group Publishing Limited

History

Publication status

  • Published

File Version

  • Accepted version

Journal

Journal of Accounting and Organisational Change

ISSN

1832-5912

Publisher

Emerald

Issue

3

Volume

3

Page range

183-191

Department affiliated with

  • Accounting and Finance Publications

Full text available

  • No

Peer reviewed?

  • Yes

Legacy Posted Date

2022-01-06

First Compliant Deposit (FCD) Date

2022-01-27

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