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The purpose of this paper is to survey and analyse the literature emanating from less developed countries (LDCs) and international agencies and dealing with their perception of the needs of LDCs for scientific and technical information (STI) in relation to social and economic development.

Outlines and discusses some of the pertinent issues of management and organization facing less developed countries (LDCs). Based on a review of the most recent literature, illuminates the central place of culture in reflecting and explaining organizational behaviour. Examines the controversies surrounding management and marketing, human resource management and those relating to the adoption of new technology by LDCs. Outlines contemporary responses to these challenges. Concludes with a series of observations and suggestions which may show some light for future research on the management and organizational behaviour of LDCs.

The purpose of this study is to evaluate to what extent the Paris Agreement and the United Nations Framework Convention on Climate Change (UNFCCC) have supported (or could support) the least developed countries (LDCs) particularly for accessing the climate technologies and thereby to meet the objectives of the Paris Agreement.

This study adopted legal dogmatism to evaluate the gradual development of technology transfer issues to support the LDCs under the international climate regime.

This study suggested a few potential measures to facilitate meaningful technology transfer to LDCs – such as clarifying and linking the role of the technology and financial mechanism, a more robust role of capacity building, using the sustainable development mechanism with a technology transfer focus, improving the transparency and reporting mechanism to particularly indicate support regarding technology transfer requested and received by the LDCs linking it with the nationally determined contributions, and adapting a pragmatic approach to intellectual property.

This study is an original contribution as it identified concern over technology transfer under the UNFCCC since 1992 with a focus on the LDCs and indicated required actions that need to be taken to support the LDCs in the context of climate-related technology transfer and beyond.

This paper aims to investigate the current state of research on sustainability-related manufacturing trade-offs (i.e. giving preference and priority to one dimension over others) that affect suppliers in developed and less developed countries (LDCs). There is growing pressure on suppliers to adopt sustainable practices into their global supply chains. Successfully implementing all three dimensions of the triple bottom line (TBL) imperative can provide organizations with an added capability and potentially result in competitive advantage and a focus on sustainable development goals (SDGs) in the long run. However, designing supply chains for achieving the TBL requires suppliers to recognize and overcome numerous trade-offs.

A systematic literature review comprising 71 papers published between 2004 and 2020 was undertaken using a content analysis approach to identify trade-offs affecting suppliers.

This study firstly identified eight sustainability-related trade-offs affecting suppliers from a TBL perspective in both developed and LDCs, consequently, allowing for a detailed discussion on trade-off factors and conditions unique to both developed and LDCs. Together, these findings enable this study to present initiatives and investment-related decisions for supply chains from a TBL perspective.

In spite of the plethora of studies on sustainable supply chains, there is little research on trade-offs, specifically those affecting sustainability of suppliers operating in LDCs. This paper addresses this critical gap and advances the literature on sustainability-related supply chain trade-offs.

The purpose of this paper is to readily bring to the fore, the vital dimension that the Bretton Woods Institutions, exemplified by both the International Monetary Fund (IMF) and the World Bank, has brought into the global economic template to dampen the momentum of corruption and money laundering through the impact of their activities in less developed countries (LDCs). The original mandate of the two institutions was to address the balance of payments and developmental issues of countries as a result of the devastating effects of the Second World War. However, this could not be achieved in an atmosphere engulfed with corruption and money laundering. As a result, it became necessary for them to intervene albeit through direct or indirect mechanisms demonstrated by the use of soft law bodies such as Basel Committee on Banking Supervisors (BCBS) and Financial Action Task Force (FATF).

This paper relies on primary legal documentations such as BCBS, FATF, articles of both IMF and World Bank to mention but a few in the analysis. The paper is doctrinal.

There is undoubtedly glaring indications that through the efforts of both IMF and the Bank, tremendous inroad has been made in LDCs in modulating the tempo of the malaise.

This paper is addressed to the authorities that are concerned about the scourge of the malaise and the impact to pay more attention to the mechanisms of soft laws used by the Bretton Woods Institutions to get their anti-corruption message through in LDCs.

This lies on the fact that the efforts of both IMF and the Bank have awakened the importance that should be attached to some soft laws in curtailing the issues.

The adoption of International Public Sector Accounting Standards (IPSASs) in particular the Cash Basis IPSAS has now become a priority for the World Bank and other donors in less developed countries (LDCs). The paper explores the dissemination and implementation of the Cash Basis IPSAS in Nepal, a less developed country which is considered as one of the front-runners in terms of embracing the Cash Basis IPSAS.

The paper draws on diffusion theory to explain the internal and external factors related to the adoption and implementation of the Cash Basis IPSAS in the Nepali public sector. Data for the paper are derived from document analysis and semi-structured interviews.

The study shows that the adoption and implementation of the Cash Basis IPSAS in Nepal has become more of rhetoric than reality. Claims that the Cash Basis IPSAS is gaining popularity and widespread success across less developed countries are therefore contentious.

The case of Nepalese central government may not be adequate to generalise the adoption of the cash basis IPSAS in all less developed countries. Nonetheless, the study provides an overview of on-going public sector accounting reforms in less developed countries.

The paper emphasises the need for the identification of good accounting practices for less developed countries rather than forcing them into symbolic acceptance of the Cash Basis IPSAS. An example of such a good practice can be the promotion of certain aspects of modified cash accounting.

The paper aims to explore the regulatory environment in less developed countries (LDCs) to evaluate their preparedness to harness normative anti-money laundering (AML) regimes. The global AML/CFT regimes are evolved at a global level but implemented within sovereign states – different regulatory environments and the possibility of regulatory disparities. The fundamental question this paper seeks to answer is whether the global AML framework can be as carefully designed as to afford a level playing field to all participating countries? Is this a possible prospect and if not what should be the way forward? The paper articulates the regulatory environment in LDCs to evaluate its implications on individual state's ability to harness normative AML regimes.

This paper was partly written by an empirical study based on the author's familiar experience in relation to financial markets regulation and the challenges in LDCs. The paper was also partly written drawing on the author's PhD thesis entitled: the Global The thrust of the thesis was to examine the intricacies of the global AML/CFT framework focusing largely on three jurisdictions – UK, Uganda and South Africa. The paper has been written based on these three jurisdictions. The contention of the paper is that while it is necessary for states or oversight institutions to adopt interstate regulatory initiatives on overlapping challenges such as money laundering, the flipside side is that global prohibition regimes often tend to overlook the practical realities in member countries where they are implemented. Finally, this paper proposes the need for a hybrid approach designed to accommodate both the needs of oversight institutions and respective individual countries where envisaged regimes are introduced.

The research findings of the study are that the global market system is fraught with dualities with the potential to resonate differently in each jurisdiction in harnessing desired AML/CFT regimes. The dynamics of development in DCs and LDCs are different and this has different implications for each country in harnessing the envisaged AML/CFT regimes.

The paper was written by internalising the practical experiences of LDCs in harnessing global AML/CFT regimes. While the author has benefited from the scholarly work of others, he has done it in a distinctive way to foster the objectives for writing this paper. This paper is original because it proffers approach that could potentially enhance the study of global prohibition regimes and how they are harnessed in individual jurisdictions.

Argues that the availability of documents in less developed countries (LDCs) is very poor given seriously deficient library stocks and the cost of access to external resources. Claims that the solution commonly proposed, the sharing of resources between LDCs within regions, is unlikely to be effective since there are no adequate resources to share. Asserts that it is necessary to plan national availability systems, to improve general availability generally, and meanwhile to make heavy use of resources in developed countries.

The purpose of this paper is to examine the differential effects of national export promotion policies (EPPs) on firms’ early internationalization using the institution-based view (IBV) as our theoretical foundation. Early or speedy internationalization is an important topic for academics, executives and policy makers. However, the effect of the regulatory dimension of institutions incorporating governmental policies on firms’ early internationalization remains unexplored in the literature.

The study was survey-based and the authors engaged in quantitative analysis using data drawn from the apparel industry in a least-developed country (LDC), i.e. Bangladesh. The authors employed 174 valid questionnaires in the analysis. To test the proposed hypotheses, an ordered-logistic regression modeling technique was used.

The findings reveal a positive effect of those national policies focusing on market development, guarantee-related and technical support schemes. Two individual elements of direct finance-related assistance, namely, bank loans and cash subsidy are also found to be influential.

The study contributes to the literature and extends the IBV by establishing that the industry-specific regulatory policies designed by home country governments can play a critical role in international expansion of new ventures from an LDC. In particular, the study established the critical role of national EPPs in driving firms’ early internationalization and thereby, contributing to the international marketing and international entrepreneurship (IE) literature. Least-developed countries provide different institutional environments for entrepreneurship. They thus provide an atypical context within the field of IE. By incorporating sample firms from an LDC, the authors address the knowledge gap related to those countries. The implications of the authors’ findings for national and enterprise development policies are also considered.