Introduction to management accounting in less developed countries
Journal of Accounting & Organizational Change
ISSN: 1832-5912
Article publication date: 25 September 2007
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
:Emerald Group Publishing Limited
Copyright © 2007, Emerald Group Publishing Limited