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An institutional perspective on the transfer of accounting knowledge: a case study

Author

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  • Martin Bennett
  • Jan Jaap Bouma
  • Elena Ciccozzi

Abstract

The effective transfer of accounting education and knowledge between countries with differing economic and cultural contexts requires recognition of their individual institutional frameworks. The design and management of knowledge transfer and similar projects is a core activity of agencies such as the United Nations Environment Programme (UNEP). This paper reports on a UNEP project which aimed to support a small number of selected developing countries in building their capacities to develop and raise finance for cleaner production projects, in particular that part of the project represented by a programme to develop and disseminate educational materials which would demonstrate how management accounting and financial skills can be adapted and applied for this purpose. It adopts an institutional theory perspective as the basis for analysis of the programme and uses this to evaluate the effectiveness of the programme and the potential of institutional theory to help to guide the design of future similar projects.

Suggested Citation

  • Martin Bennett & Jan Jaap Bouma & Elena Ciccozzi, 2004. "An institutional perspective on the transfer of accounting knowledge: a case study," Accounting Education, Taylor & Francis Journals, vol. 13(3), pages 329-346.
    • Handle: RePEc:taf:accted:v:13:y:2004:i:3:p:329-346
    DOI: 10.1080/0963928042000273807
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    Cited by:

    1. Andrea Cardoni & Alessio Paradisi, 2020. "The implementation of management accounting in small-medium enterprises (SMEs). A knowledge transfer perspective," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(Suppl. 1), pages 39-61.
    2. MERSHA, Deresse & GETAHUN, Mohammed, 2019. "Limitations Of Outcome Based Accounting Curriculum In Ethiopia," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 23(1), pages 56-81, March.
    3. Andrea Cardoni, 2018. "Le sfide evolutive del Management Control tra relazioni strategiche, innovazione e discontinuit?: a knowledge transfer matter?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(1), pages 5-15.

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