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Introduction to management accounting in less developed countries

Chandana Alawattage (Aberdeen University Business School, University of Aberdeen, Aberdeen, UK)
Trevor Hopper (Manchester Business School, University of Manchester, Manchester, UK)
Danture Wickramasinghe (Manchester Business School, University of Manchester, Manchester, UK)

Journal of Accounting & Organizational Change

ISSN: 1832-5912

Article publication date: 25 September 2007

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Abstract

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.

Keywords

Citation

Alawattage, C., Hopper, T. and Wickramasinghe, D. (2007), "Introduction to management accounting in less developed countries", Journal of Accounting & Organizational Change, Vol. 3 No. 3, pp. 183-191. https://doi.org/10.1108/18325910710820256

Publisher

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Emerald Group Publishing Limited

Copyright © 2007, Emerald Group Publishing Limited

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