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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 WickramasinghePurpose 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 ChangeISSN
1832-5912Publisher
EmeraldExternal DOI
Issue
3Volume
3Page range
183-191Department affiliated with
- Accounting and Finance Publications
Full text available
- No
Peer reviewed?
- Yes
Legacy Posted Date
2022-01-06First Compliant Deposit (FCD) Date
2022-01-27Usage metrics
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