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

  • 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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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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