Management accounting in less developed countries: what is known and needs knowing
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 27 March 2009
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.
Keywords
Citation
Hopper, T., Tsamenyi, M., Uddin, S. and Wickramasinghe, D. (2009), "Management accounting in less developed countries: what is known and needs knowing", Accounting, Auditing & Accountability Journal, Vol. 22 No. 3, pp. 469-514. https://doi.org/10.1108/09513570910945697
Publisher
:Emerald Group Publishing Limited
Copyright © 2009, Emerald Group Publishing Limited