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

Hopper, T and Tsamenyi, M and Uddin, S and Wickramasinghe, D (2009) 'Management accounting in less developed countries: What is known and needs knowing.' Accounting, Auditing and Accountability Journal, 22 (3). 469 - 514. ISSN 0951-3574

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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. © Emerald Group Publishing Limited.

Item Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Social Sciences > Essex Business School
Faculty of Social Sciences > Essex Business School > Essex Accounting Centre
Depositing User: Jim Jamieson
Date Deposited: 17 Dec 2012 13:56
Last Modified: 09 Aug 2018 23:15
URI: http://repository.essex.ac.uk/id/eprint/4747

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