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

Identifieur interne : 005B96 ( Main/Merge ); précédent : 005B95; suivant : 005B97

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

Auteurs : Trevor Hopper [Royaume-Uni] ; Mathew Tsamenyi [Royaume-Uni] ; Shahzad Uddin [Royaume-Uni] ; Danture Wickramasinghe [Royaume-Uni]

Source :

RBID : ISTEX:043CE4EF44D1A840F10564DCCDEAAA575E040E92

Descripteurs français

English descriptors

Abstract

Purpose The purpose of this paper is to evaluate management accounting research in developing countries and formulate suggestions for its progression. Designmethodologyapproach 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 stateowned and privatised enterprises but more is needed on small and micro enterprises, agriculture, nongovernmental organisations, and transnational institutions. Originalityvalue This is the first review of this area and thus should help intending and existing scholars.

Url:
DOI: 10.1108/09513570910945697

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ISTEX:043CE4EF44D1A840F10564DCCDEAAA575E040E92

Le document en format XML

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<term>Performance evaluation</term>
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<term>Policy makers</term>
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<term>Rural areas</term>
<term>Satta</term>
<term>Scapens</term>
<term>Skousen</term>
<term>Sobhan</term>
<term>Social accounting</term>
<term>Social relations</term>
<term>Social structures</term>
<term>Soviet union</term>
<term>Special supplement</term>
<term>Stakeholder</term>
<term>State capitalism</term>
<term>State control</term>
<term>State institutions</term>
<term>State organisations</term>
<term>State policies</term>
<term>State regulation</term>
<term>Structural adjustment programmes</term>
<term>Structural reforms</term>
<term>Subsequent mass</term>
<term>Subsistence agriculture</term>
<term>Third sector</term>
<term>Third world accounting</term>
<term>Trade union</term>
<term>Trade unions</term>
<term>Traditional culture</term>
<term>Traditional cultures</term>
<term>Traditional sectors</term>
<term>Transfer pricing</term>
<term>Transparency</term>
<term>Tsamenyi</term>
<term>Uddin</term>
<term>Unanticipated roles</term>
<term>Uniform accounting</term>
<term>Urban areas</term>
<term>Wang</term>
<term>Water services</term>
<term>Western donors</term>
<term>Western institutions</term>
<term>Western mass</term>
<term>Western practices</term>
<term>White bosses</term>
<term>Wickramasinghe</term>
<term>World bank</term>
<term>World bank indices</term>
<term>World bank report</term>
<term>World development</term>
<term>Zimbabwe stock exchange</term>
</keywords>
<keywords scheme="Wicri" type="geographic" xml:lang="fr">
<term>Bangladesh</term>
<term>Ghana</term>
<term>Nigeria</term>
</keywords>
<keywords scheme="Wicri" type="topic" xml:lang="fr">
<term>Comptable</term>
<term>Comptabilité</term>
<term>Vérification des comptes</term>
<term>Marché des capitaux</term>
<term>étude de cas</term>
<term>Société civile</term>
<term>Lutte des classes</term>
<term>Négociation collective</term>
<term>Colonialisme</term>
<term>Développement économique</term>
<term>Croissance économique</term>
<term>Gouvernance</term>
<term>Industrialisation</term>
<term>Capital intellectuel</term>
<term>Légitimité</term>
<term>Gestion comptable</term>
<term>Société</term>
<term>Idéologie politique</term>
<term>Partis politiques</term>
<term>Privatisation</term>
<term>Administration publique</term>
<term>Entreprise publique</term>
<term>Syndicat</term>
<term>Prix de transfert</term>
</keywords>
</textClass>
<langUsage>
<language ident="en">en</language>
</langUsage>
</profileDesc>
</teiHeader>
<front>
<div type="abstract">Purpose The purpose of this paper is to evaluate management accounting research in developing countries and formulate suggestions for its progression. Designmethodologyapproach 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 stateowned and privatised enterprises but more is needed on small and micro enterprises, agriculture, nongovernmental organisations, and transnational institutions. Originalityvalue This is the first review of this area and thus should help intending and existing scholars.</div>
</front>
</TEI>
</record>

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