e-journal

Introduction to management accounting in less developed countries

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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.

Keywords Management accounting, Developing countries, Poverty, Corruption, Africa

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Ketersediaan

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Informasi Detail

Judul Seri

Journal of Accounting & Organizational Change

No. Panggil

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Penerbit

: Emerald Group., 2007

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 3 No. 3, 2007 pp. 183-191

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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