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Management accounting in less developed countries: what is known and needs knowing

Trevor Hopper (Manchester Business School, University of Manchester, Manchester, UK)
Mathew Tsamenyi (University of Birmingham, Birmingham, UK)
Shahzad Uddin (University of Essex, Colchester, UK)
Danture Wickramasinghe (Manchester Business School, University of Manchester, Manchester, UK)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 27 March 2009

10893

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

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Emerald Group Publishing Limited

Copyright © 2009, Emerald Group Publishing Limited

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