Journal of Accounting & Organizational Change: Volume 3 Issue 3

Introduction to management accounting in less developed countries

Chandana Alawattage, Trevor Hopper, Danture Wickramasinghe

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…

Public sector performance measurement in developing countries: A literature review and research agenda

Ni Putu S., G. Jan van Helden, Sandra Tillema

This paper aims to explore the influence of specific characteristics of the public sector in developing countries (i.e. a low‐institutional capacity, a limited involvement of…

Community‐led initiatives: reforms for better accountability?

Godwin Awio, Stewart Lawrence, Deryl Northcott

This paper sets out to contrast the ubiquitous, globalizing influence of new public management (NPM) with an alternative approach more attuned to the local needs of communities…

Reliance on management accounting under environmental uncertainty: The case of Palestine

Fadi Kattan, Richard Pike, Mike Tayles

This paper seeks to concern itself with the determination of the effect that external factors have on the design and implementation of management accounting systems in a…

ERP customization failure: Institutionalized accounting practices, power relations and market forces

Ahmed O.R. Kholeif, Magdy Abdel‐Kader, Michael Sherer

The paper aims to examine a detailed case study of enterprise resource planning (ERP) customization failure in an Egyptian state‐owned company (AML) by drawing on new…

An exploratory study of financial priorities, financial planning and control practices in voluntary organisations: Perceptions of treasurers in a developing country

Teerooven Soobaroyen, Raja Vinesh Sannassee

This study seeks to explore the financial priorities, financial planning and control practices in locally‐established voluntary organisations (LVOs) in a developing country…

Who is fooling who?: New public management‐oriented management accounting and political control in the Malawi's local governance

Richard I.C. Tambulasi

This paper seeks to examine the impacts of the new public management (NPM)‐oriented management accounting on political control at the Malawian local government level. The…

The use of costing information in Egypt: a research note

Sander van Triest, Mohamed Fathy Elshahat

This paper aims to investigate the use of costing information in Egypt.

Global Accounting and Organisational Change Conference 2008

Editor's note

Zahirul Hoque

Special issue on Sarbanes Oxley and the new world order of accounting regulation