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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 Limited, vol. 22(3), pages 469-514, March.
    • Handle: RePEc:eme:aaajpp:v:22:y:2009:i:3:p:469-514
    DOI: 10.1108/09513570910945697
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