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
Full text not available from this repository.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 |
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Schools and Departments: | University of Sussex Business School > 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 |