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

Author

Listed:
  • 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.

Suggested Citation

  • Trevor Hopper & Mathew Tsamenyi & Shahzad Uddin & Danture Wickramasinghe, 2009. "Management accounting in less developed countries: what is known and needs knowing," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(3), pages 469-514, March.
  • Handle: RePEc:eme:aaajpp:v:22:y:2009:i:3:p:469-514
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    References listed on IDEAS

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    Cited by:

    1. 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.
    2. 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.
    3. 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.
    4. Cameron Graham, 2009. "Accounting and subalternity: enlarging a research space," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(3), pages 309-318, March.
    5. repec:dau:papers:123456789/9497 is not listed on IDEAS
    6. 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, March.
    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. Karim Charaf & Ahmed Fath-Allah Rahmouni, 2014. "Using Importance Performance Analysis to Evaluate the Satisfaction of Activity-Based Costing Adopters," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(4), pages 665-685, December.
    9. 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.
    10. repec:eee:aosoci:v:63:y:2017:i:c:p:42-59 is not listed on IDEAS
    11. Vassili Joannides & Nicolas Berland & Danture Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Grenoble Ecole de Management (Post-Print) hal-01661685, HAL.
    12. 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.
    13. 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-01661667, HAL.
    14. Vassili Joannides, 2011. "Apport de l’ethnicité à la culture en sciences de gestion," Revue Finance Contrôle Stratégie, revues.org, vol. 14(1), pages 33-68., March.
    15. 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.
    16. repec:aud:audfin:v:15:y:2017:i:147:p:395 is not listed on IDEAS
    17. Chandrasiri Abeysinghe & Dinushika Samanthi, 2016. "Accrual Basis and Political Interest in Public Sector Accounting. The Case of a Municipal Council in Sri Lanka," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 6(3), pages 58-68, July.
    18. Vassili Joannides, 2011. "Apports De L'Ethnicite A La Culture En Sciences De Gestion," Grenoble Ecole de Management (Post-Print) hal-00676555, HAL.

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