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

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Author Info

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

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.

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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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Related research

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

References

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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.
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  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.
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Citations

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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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