Introduction to management accounting in less developed countries

Chandana Gnanapriya Alawattage, Trevor Hopper, Danture Wickramasinghe

Research output: Contribution to journalEditorial

34 Citations (Scopus)

Abstract

Purpose: This paper seeks to introduce, summarise, and reflect on the key themes and findings raised by the seven papers selected for this special issue devoted to management accounting in less developed countries (LDCs).
Design/methodology/approach: The conclusions are drawn from desk research generally and the articles contained in this collection.
Findings: This paper finds that accounting research in LDCs needs to address issues of poverty reduction, corruption, community involvement, history, culture, and politics, and examine a wider spectrum of organisations ranging from households to non-governmental organisations.
Practical implications: Effective management accounting in LDCs may require broader, simpler, open and transparent, sometimes informal systems developed locally.
Originality/value: This paper presents a collection of mainly empirical papers on an important but neglected topic, namely how management accounting might aid economic development in poor countries.
Original languageEnglish
Pages (from-to)183-191
Number of pages9
JournalJournal of Accounting & Organizational Change
Volume3
Issue number3
Early online date1 Jan 2005
DOIs
Publication statusPublished - 2007

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Keywords

  • accounting
  • LDCs
  • Africa
  • corruption
  • developing countries
  • management accounting
  • poverty

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