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

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.

Cite this work

No public copy is stored for this record, so only the metadata is cited.

Stored only when both papers are in the corpus — 351 citations exist upstream.

Papers that cite the same references — the relational fallback while embeddings are still backfilling.