Management accounting in less developed countries what is known and needs knowing
Identifieur interne : 005B96 ( Main/Merge ); précédent : 005B95; suivant : 005B97Management 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 :
- Accounting, Auditing & Accountability Journal [ 0951-3574 ] ; 2009-03-27.
Descripteurs français
- Wicri :
- geographic : Bangladesh, Ghana, Nigeria.
- topic : Comptable, Comptabilité, Vérification des comptes, Marché des capitaux, étude de cas, Société civile, Lutte des classes, Négociation collective, Colonialisme, Développement économique, Croissance économique, Gouvernance, Industrialisation, Capital intellectuel, Légitimité, Gestion comptable, Société, Idéologie politique, Partis politiques, Privatisation, Administration publique, Entreprise publique, Syndicat, Prix de transfert.
English descriptors
- KwdEn :
- Aaaj, Accountability, Accountability journal, Accountant, Accounting, Accounting data, Accounting education, Accounting information, Accounting organizations, Accounting practices, Accounting reforms, Accounting regulation, Accounting research, Accounting researchers, Accounting review, Accounting standards, Actual regime, African business, African countries, Agency theory, Alam, Alawattage, Asechemie, Asian review, Auditing, Auditing accountability journal, Balanced scorecards, Bangladesh, Bangladesh soap company, Bargaining power, British accounting review, British empire, British west indies, Broader development, Broader development goals, Bromwich, Budget participation, Budgetary participation, Bureaucratic rationality, Business finance, Business research, Calculative practices, Capital market, Capital markets, Capitalist class, Capitalist mops, Case studies, Case study, Central planners, Central planning, Central state planning, Chalos, Chan, Charismatic leaders, Chartered institute, Chinese enterprises, Chinese partners, Chow, Civil society, Class struggle, Coercive, Coercive control, Coercive controls, Collective bargaining, Colonial organisations, Colonial state, Colonialism, Commercial organisations, Commercial success, Contemporary mass, Contextual factors, Cost accounting, Critical perspectives, Cultural values, Development economics, Development rates, Development studies, Disadvantaged groups, Dixon, Documentary analysis, Domestic capital markets, Domestic industry, Domestic politics, Domestic regulation, Dominant elites, Economic activities, Economic base, Economic development, Economic growth, Economic reforms, Economy framework, Education research, Effective governance, Effective mass, Efferin, Empirical study, Employee protection, Environmental degradation, Ethnic differences, Ethnic divisions, Ethnic groups, Ethnic tensions, Ethnicity, Everyday practices, Exploratory study, External agencies, Factionalism, Foreign governments, Foreign mnos, Ghana, Ghana gold mine, Ghanaian, Good governance, Governance, Government accounting, Government agencies, Government departments, Harsh controls, Hopper, Hoque, Ideal regime, Idealised state, Indigenous, Indigenous cultures, Indigenous mass, Indigenous people, Indonesian, Industrial relations, Industrialisation, Institutional capacity, Institutional theory, Intellectual capital, Internal controls, Internal labour markets, Internal state, International accounting, International accounting research, International accounting standards, International capital markets, International capital providers, International journal, Iterative budgeting, Joint ventures, Jute mills, Kattan, Labour, Labour markets, Lanka, Lankan, Lankan textile mill, Large organisations, Latin america, Ldcs, Legal rationality, Legal systems, Legitimacy, Little attention, Loan conditions, Local companies, Local conditions, Local cultures, Local democracy, Local inhabitants, Local leaders, Local politics, Local resistance, Malaysian companies, Management accounting, Management accounting change, Management accounting practices, Management accounting research, Management control, Management controls, Many ldcs, Market capitalism, Market reforms, Maschmeyer, Mexican managers, Minority shareholders, Mnos, Mop, More budget participation, Multinational audits, Nance, Nance capital, Nancial, Nancial accounting, Nancial accounts, Nancial control, Nancial controls, Nancial institutions, Nancial management, Nancing schemes, National politics, Ngo, Nigeria, Nigerian artisans, Organisation, Organisational change, Organizational change, Other ldcs, Other stakeholders, Patronage politics, Peasant agriculture, Performance evaluation, Performance measurement, Physical violence, Policy makers, Political constraints, Political domination, Political economy, Political elite, Political factionalism, Political factors, Political hegemony, Political ideology, Political intervention, Political leaders, Political parties, Political patronage, Politicised, Poor countries, Private companies, Private interests, Private organizations, Privatisation, Privatised, Privatised enterprises, Privatization, Professional associations, Public administration, Public enterprises, Public interest, Public interest accounting, Public management, Public ownership, Public sector, Public sector accounting, Public sector reforms, Qualitative research, Rahaman, Rationality, Research methods, Researcher, Responsibility accounting, Rich countries, Rural agriculture, Rural areas, Satta, Scapens, Skousen, Sobhan, Social accounting, Social relations, Social structures, Soviet union, Special supplement, Stakeholder, State capitalism, State control, State institutions, State organisations, State policies, State regulation, Structural adjustment programmes, Structural reforms, Subsequent mass, Subsistence agriculture, Third sector, Third world accounting, Trade union, Trade unions, Traditional culture, Traditional cultures, Traditional sectors, Transfer pricing, Transparency, Tsamenyi, Uddin, Unanticipated roles, Uniform accounting, Urban areas, Wang, Water services, Western donors, Western institutions, Western mass, Western practices, White bosses, Wickramasinghe, World bank, World bank indices, World bank report, World development, Zimbabwe stock exchange.
- Teeft :
- Aaaj, Accountability, Accountability journal, Accountant, Accounting, Accounting data, Accounting education, Accounting information, Accounting organizations, Accounting practices, Accounting reforms, Accounting regulation, Accounting research, Accounting researchers, Accounting review, Accounting standards, Actual regime, African business, African countries, Agency theory, Alam, Alawattage, Asechemie, Asian review, Auditing, Auditing accountability journal, Balanced scorecards, Bangladesh, Bangladesh soap company, Bargaining power, British accounting review, British empire, British west indies, Broader development, Broader development goals, Bromwich, Budget participation, Budgetary participation, Bureaucratic rationality, Business finance, Business research, Calculative practices, Capital market, Capital markets, Capitalist class, Capitalist mops, Case studies, Case study, Central planners, Central planning, Central state planning, Chalos, Chan, Charismatic leaders, Chartered institute, Chinese enterprises, Chinese partners, Chow, Civil society, Class struggle, Coercive, Coercive control, Coercive controls, Collective bargaining, Colonial organisations, Colonial state, Colonialism, Commercial organisations, Commercial success, Contemporary mass, Contextual factors, Cost accounting, Critical perspectives, Cultural values, Development economics, Development rates, Development studies, Disadvantaged groups, Dixon, Documentary analysis, Domestic capital markets, Domestic industry, Domestic politics, Domestic regulation, Dominant elites, Economic activities, Economic base, Economic development, Economic growth, Economic reforms, Economy framework, Education research, Effective governance, Effective mass, Efferin, Empirical study, Employee protection, Environmental degradation, Ethnic differences, Ethnic divisions, Ethnic groups, Ethnic tensions, Ethnicity, Everyday practices, Exploratory study, External agencies, Factionalism, Foreign governments, Foreign mnos, Ghana, Ghana gold mine, Ghanaian, Good governance, Governance, Government accounting, Government agencies, Government departments, Harsh controls, Hopper, Hoque, Ideal regime, Idealised state, Indigenous, Indigenous cultures, Indigenous mass, Indigenous people, Indonesian, Industrial relations, Industrialisation, Institutional capacity, Institutional theory, Intellectual capital, Internal controls, Internal labour markets, Internal state, International accounting, International accounting research, International accounting standards, International capital markets, International capital providers, International journal, Iterative budgeting, Joint ventures, Jute mills, Kattan, Labour, Labour markets, Lanka, Lankan, Lankan textile mill, Large organisations, Latin america, Ldcs, Legal rationality, Legal systems, Legitimacy, Little attention, Loan conditions, Local companies, Local conditions, Local cultures, Local democracy, Local inhabitants, Local leaders, Local politics, Local resistance, Malaysian companies, Management accounting, Management accounting change, Management accounting practices, Management accounting research, Management control, Management controls, Many ldcs, Market capitalism, Market reforms, Maschmeyer, Mexican managers, Minority shareholders, Mnos, Mop, More budget participation, Multinational audits, Nance, Nance capital, Nancial, Nancial accounting, Nancial accounts, Nancial control, Nancial controls, Nancial institutions, Nancial management, Nancing schemes, National politics, Ngo, Nigeria, Nigerian artisans, Organisation, Organisational change, Organizational change, Other ldcs, Other stakeholders, Patronage politics, Peasant agriculture, Performance evaluation, Performance measurement, Physical violence, Policy makers, Political constraints, Political domination, Political economy, Political elite, Political factionalism, Political factors, Political hegemony, Political ideology, Political intervention, Political leaders, Political parties, Political patronage, Politicised, Poor countries, Private companies, Private interests, Private organizations, Privatisation, Privatised, Privatised enterprises, Privatization, Professional associations, Public administration, Public enterprises, Public interest, Public interest accounting, Public management, Public ownership, Public sector, Public sector accounting, Public sector reforms, Qualitative research, Rahaman, Rationality, Research methods, Researcher, Responsibility accounting, Rich countries, Rural agriculture, Rural areas, Satta, Scapens, Skousen, Sobhan, Social accounting, Social relations, Social structures, Soviet union, Special supplement, Stakeholder, State capitalism, State control, State institutions, State organisations, State policies, State regulation, Structural adjustment programmes, Structural reforms, Subsequent mass, Subsistence agriculture, Third sector, Third world accounting, Trade union, Trade unions, Traditional culture, Traditional cultures, Traditional sectors, Transfer pricing, Transparency, Tsamenyi, Uddin, Unanticipated roles, Uniform accounting, Urban areas, Wang, Water services, Western donors, Western institutions, Western mass, Western practices, White bosses, Wickramasinghe, World bank, World bank indices, World bank report, World development, Zimbabwe stock exchange.
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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<term>Wickramasinghe</term>
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<term>Central planners</term>
<term>Central planning</term>
<term>Central state planning</term>
<term>Chalos</term>
<term>Chan</term>
<term>Charismatic leaders</term>
<term>Chartered institute</term>
<term>Chinese enterprises</term>
<term>Chinese partners</term>
<term>Chow</term>
<term>Civil society</term>
<term>Class struggle</term>
<term>Coercive</term>
<term>Coercive control</term>
<term>Coercive controls</term>
<term>Collective bargaining</term>
<term>Colonial organisations</term>
<term>Colonial state</term>
<term>Colonialism</term>
<term>Commercial organisations</term>
<term>Commercial success</term>
<term>Contemporary mass</term>
<term>Contextual factors</term>
<term>Cost accounting</term>
<term>Critical perspectives</term>
<term>Cultural values</term>
<term>Development economics</term>
<term>Development rates</term>
<term>Development studies</term>
<term>Disadvantaged groups</term>
<term>Dixon</term>
<term>Documentary analysis</term>
<term>Domestic capital markets</term>
<term>Domestic industry</term>
<term>Domestic politics</term>
<term>Domestic regulation</term>
<term>Dominant elites</term>
<term>Economic activities</term>
<term>Economic base</term>
<term>Economic development</term>
<term>Economic growth</term>
<term>Economic reforms</term>
<term>Economy framework</term>
<term>Education research</term>
<term>Effective governance</term>
<term>Effective mass</term>
<term>Efferin</term>
<term>Empirical study</term>
<term>Employee protection</term>
<term>Environmental degradation</term>
<term>Ethnic differences</term>
<term>Ethnic divisions</term>
<term>Ethnic groups</term>
<term>Ethnic tensions</term>
<term>Ethnicity</term>
<term>Everyday practices</term>
<term>Exploratory study</term>
<term>External agencies</term>
<term>Factionalism</term>
<term>Foreign governments</term>
<term>Foreign mnos</term>
<term>Ghana</term>
<term>Ghana gold mine</term>
<term>Ghanaian</term>
<term>Good governance</term>
<term>Governance</term>
<term>Government accounting</term>
<term>Government agencies</term>
<term>Government departments</term>
<term>Harsh controls</term>
<term>Hopper</term>
<term>Hoque</term>
<term>Ideal regime</term>
<term>Idealised state</term>
<term>Indigenous</term>
<term>Indigenous cultures</term>
<term>Indigenous mass</term>
<term>Indigenous people</term>
<term>Indonesian</term>
<term>Industrial relations</term>
<term>Industrialisation</term>
<term>Institutional capacity</term>
<term>Institutional theory</term>
<term>Intellectual capital</term>
<term>Internal controls</term>
<term>Internal labour markets</term>
<term>Internal state</term>
<term>International accounting</term>
<term>International accounting research</term>
<term>International accounting standards</term>
<term>International capital markets</term>
<term>International capital providers</term>
<term>International journal</term>
<term>Iterative budgeting</term>
<term>Joint ventures</term>
<term>Jute mills</term>
<term>Kattan</term>
<term>Labour</term>
<term>Labour markets</term>
<term>Lanka</term>
<term>Lankan</term>
<term>Lankan textile mill</term>
<term>Large organisations</term>
<term>Latin america</term>
<term>Ldcs</term>
<term>Legal rationality</term>
<term>Legal systems</term>
<term>Legitimacy</term>
<term>Little attention</term>
<term>Loan conditions</term>
<term>Local companies</term>
<term>Local conditions</term>
<term>Local cultures</term>
<term>Local democracy</term>
<term>Local inhabitants</term>
<term>Local leaders</term>
<term>Local politics</term>
<term>Local resistance</term>
<term>Malaysian companies</term>
<term>Management accounting</term>
<term>Management accounting change</term>
<term>Management accounting practices</term>
<term>Management accounting research</term>
<term>Management control</term>
<term>Management controls</term>
<term>Many ldcs</term>
<term>Market capitalism</term>
<term>Market reforms</term>
<term>Maschmeyer</term>
<term>Mexican managers</term>
<term>Minority shareholders</term>
<term>Mnos</term>
<term>Mop</term>
<term>More budget participation</term>
<term>Multinational audits</term>
<term>Nance</term>
<term>Nance capital</term>
<term>Nancial</term>
<term>Nancial accounting</term>
<term>Nancial accounts</term>
<term>Nancial control</term>
<term>Nancial controls</term>
<term>Nancial institutions</term>
<term>Nancial management</term>
<term>Nancing schemes</term>
<term>National politics</term>
<term>Ngo</term>
<term>Nigeria</term>
<term>Nigerian artisans</term>
<term>Organisation</term>
<term>Organisational change</term>
<term>Organizational change</term>
<term>Other ldcs</term>
<term>Other stakeholders</term>
<term>Patronage politics</term>
<term>Peasant agriculture</term>
<term>Performance evaluation</term>
<term>Performance measurement</term>
<term>Physical violence</term>
<term>Policy makers</term>
<term>Political constraints</term>
<term>Political domination</term>
<term>Political economy</term>
<term>Political elite</term>
<term>Political factionalism</term>
<term>Political factors</term>
<term>Political hegemony</term>
<term>Political ideology</term>
<term>Political intervention</term>
<term>Political leaders</term>
<term>Political parties</term>
<term>Political patronage</term>
<term>Politicised</term>
<term>Poor countries</term>
<term>Private companies</term>
<term>Private interests</term>
<term>Private organizations</term>
<term>Privatisation</term>
<term>Privatised</term>
<term>Privatised enterprises</term>
<term>Privatization</term>
<term>Professional associations</term>
<term>Public administration</term>
<term>Public enterprises</term>
<term>Public interest</term>
<term>Public interest accounting</term>
<term>Public management</term>
<term>Public ownership</term>
<term>Public sector</term>
<term>Public sector accounting</term>
<term>Public sector reforms</term>
<term>Qualitative research</term>
<term>Rahaman</term>
<term>Rationality</term>
<term>Research methods</term>
<term>Researcher</term>
<term>Responsibility accounting</term>
<term>Rich countries</term>
<term>Rural agriculture</term>
<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>
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<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>
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