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


Author Info

  • Trevor Hopper
  • Mathew Tsamenyi
  • Shahzad Uddin
  • Danture Wickramasinghe


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.

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Bibliographic Info

Article provided by Emerald Group Publishing in its journal Accounting, Auditing & Accountability Journal.

Volume (Year): 22 (2009)
Issue (Month): 3 (April)
Pages: 469-514

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Handle: RePEc:eme:aaajpp:v:22:y:2009:i:3:p:469-514

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Postal: Emerald Group Publishing, Howard House, Wagon Lane, Bingley, BD16 1WA, UK

Related research

Keywords: Developing countries; Management accounting; Poverty; Privatization;


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  1. Rob Dixon & John Ritchie & Juliana Siwale, 2006. "Microfinance: accountability from the grassroots," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(3), pages 405-427, April.
  2. Ezzamel, Mahmoud & Willmott, Hugh & Worthington, Frank, 2008. "Manufacturing shareholder value: The role of accounting in organizational transformation," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 107-140.
  3. Skousen, Clifford R. & Yang, Ji-Liang, 1988. "Western management accounting and the economic reforms of China," Accounting, Organizations and Society, Elsevier, vol. 13(2), pages 201-206, March.
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  5. David Chu & Kolleen Rask, 2002. "The Transformation of China's Health Care System and Accounting Methods: Current Reforms and Developments," Working Papers 0208, College of the Holy Cross, Department of Economics.
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  8. Brendan O'Dwyer & Jeffrey Unerman, 2007. "From functional to social accountability: Transforming the accountability relationship between funders and non-governmental development organisations," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(3), pages 446-471, April.
  9. Ezzamel, Mahmoud & Xiao, Jason Zezhong & Pan, Aixiang, 2007. "Political ideology and accounting regulation in China," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 669-700.
  10. Vernon-Wortzel, Heidi & Wortzel, Lawrence H., 1989. "Privatization: Not the only answer," World Development, Elsevier, vol. 17(5), pages 633-641, May.
  11. Keith Dixon, 2004. "Experiences of an accounting educator in Kiribati," Accounting Education, Taylor & Francis Journals, vol. 13(3), pages 311-327.
  12. Brewer,Anthony, 1984. "A Guide to Marx's 'Capital'," Cambridge Books, Cambridge University Press, number 9780521276764, October.
  13. Arnold, Patricia J., 2005. "Disciplining domestic regulation: the World Trade Organization and the market for professional services," Accounting, Organizations and Society, Elsevier, vol. 30(4), pages 299-330, May.
  14. Philip Constable & Nooch Kuasirikun, 2007. "Accounting for the nation-state in mid nineteenth-century Thailand," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(4), pages 574-619, June.
  15. Jason Zezhong Xiao & Pauline Weetman & Manli Sun, 2004. "Political Influence and Coexistence of a Uniform Accounting System and Accounting Standards: Recent Developments in China," Abacus, Accounting Foundation, University of Sydney, vol. 40(2), pages 193-218.
  16. Chan, K. Hung & Lew, Albert Y. & Tong, Marian Yew Jen Wu, 2001. "Accounting and management controls in the classical Chinese novel: A Dream of the Red Mansions," The International Journal of Accounting, Elsevier, vol. 36(3), pages 311-327, 09.
  17. Barrett, Michael & Cooper, David J. & Jamal, Karim, 2005. "Globalization and the coordinating of work in multinational audits," Accounting, Organizations and Society, Elsevier, vol. 30(1), pages 1-24, January.
  18. Preston, Alistair & Oakes, Leslie, 2001. "The Navajo documents: a study of the economic representation and construction of the Navajo," Accounting, Organizations and Society, Elsevier, vol. 26(1), pages 39-71, January.
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Cited by:
  1. Cardos Ildiko Reka & Pete Stefan, 2011. "Managerial And Cost Accounting Practices - A Romanian Overview," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 484-490, December.
  2. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques On Gray-Hofstede'S Model: What Impact On Cross-Cultural Accounting Research?," Grenoble Ecole de Management (Post-Print) hal-00690933, HAL.
  3. Ryan, James C. & Tipu, Syed A.A., 2013. "Leadership effects on innovation propensity: A two-factor full range leadership model," Journal of Business Research, Elsevier, vol. 66(10), pages 2116-2129.
  4. Joannides, Vassili & Wickramasinghe, Danture & Berland, Nicolas, 2012. "Critiques on gray-hofstede’s model: what impact on cross-cultural accounting research?," Economics Papers from University Paris Dauphine 123456789/9497, Paris Dauphine University.
  5. Collins C. Ngwakwe, 2009. "Justifying Environmental Cost Allocation in a Multiple Product Firm: A Case Study," Managing Global Transitions, University of Primorska, Faculty of Management Koper, vol. 7(4), pages 403-420.
  6. Vassili Joannides & Nicolas Berland & D. T. Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Grenoble Ecole de Management (Post-Print) hal-00676570, HAL.
  7. Brandau, Michael & Endenich, Christoph & Trapp, Rouven & Hoffjan, Andreas, 2013. "Institutional drivers of conformity – Evidence for management accounting from Brazil and Germany," International Business Review, Elsevier, vol. 22(2), pages 466-479.
  8. Vassili Joannides, 2011. "Apports De L'Ethnicite A La Culture En Sciences De Gestion," Grenoble Ecole de Management (Post-Print) hal-00676555, HAL.
  9. Albu Nadia & Albu Catalin & Garbina Madalina, 2012. "IMPROVING CORPORATE GOVERNANCE IN EMERGING ECONOMIES -AN ANALYSIS OF THE IMPLICATIONS ON THE ACCOUNTANTSâ€(tm) ROLES AND COMPETENCIES," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 846-852, July.
  10. Cameron Graham, 2009. "Accounting and subalternity: enlarging a research space," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(3), pages 309-318, April.
  11. Shahzad Uddin & Bernard Gumb & Stephen Kasumba, 2011. "Trying to operationalise typologies of the spectacle: A literature review and a case study," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 24(3), pages 288-314, April.


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