Introduction to management accounting in less developed countries

Alawattage, Chandana, Hopper, Trevor and Wickramasinghe, Danture (2007) Introduction to management accounting in less developed countries. Journal of Accounting and Organisational Change, 3 (3). pp. 183-191. ISSN 1832-5912

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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

Item Type: Article
Schools and Departments: University of Sussex Business School > Accounting and Finance
SWORD Depositor: Mx Elements Account
Depositing User: Mx Elements Account
Date Deposited: 06 Jan 2022 13:24
Last Modified: 27 Jan 2022 15:45

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