An institutional perspective on the transfer of accounting knowledge: a case study

Abstract

The effective transfer of accounting education and knowledge between countries with differing economic and cultural contexts requires recognition of their individual institutional frameworks. The design and management of knowledge transfer and similar projects is a core activity of agencies such as the United Nations Environment Programme (UNEP). This paper reports on a UNEP project which aimed to support a small number of selected developing countries in building their capacities to develop and raise finance for cleaner production projects, in particular that part of the project represented by a programme to develop and disseminate educational materials which would demonstrate how management accounting and financial skills can be adapted and applied for this purpose. It adopts an institutional theory perspective as the basis for analysis of the programme and uses this to evaluate the effectiveness of the programme and the potential of institutional theory to help to guide the design of future similar projects.

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