IDEAS home Printed from https://ideas.repec.org/a/bec/imsber/v2y2010i1p13-17.html
   My bibliography  Save this article

Differences and the Factors of Convergence of Management Accounting Systems In Developed And Less Developed Countries

Author

Listed:
  • Gohar Saleem Parvaiz

    (Institute of Management Sciences, Peshawar)

  • Owais Mufti

    (Institute of Management Sciences, Peshawar)

Abstract

The article focuses on two areas. First part examines the major differences amongst the systems in developed and less developed countries and the rational behind it i.e. inadequate financial resources, weak business structure, poverty, political influence, weak state institutions, difference in taxation and social-economic factors. The second part examines the factors which are motivating and intimidating these two sets of groups to follow the similar management accounting practices i.e. discouraging the system of protection, innovation in IS/IT technologies, normative & mimetic aspect, international strategic alliance and international trade agreements. Organizations operating in LDC’s need to understand the pros and cons of each management accounting system considering local as well as international environment before adaptation. There are number of factors which a company needs to confront with like international collaboration, international competition, taxation, socio-ethical issues, technology, political conditions etc. Therefore the companies need to adopt the system which suits the most considering current and future prospects. However the converging factors are seen more active and dominating therefore in coming few years there are more expectation to have similar set of standards of management accounting systems

Suggested Citation

  • Gohar Saleem Parvaiz & Owais Mufti, 2010. "Differences and the Factors of Convergence of Management Accounting Systems In Developed And Less Developed Countries," Business & Economic Review, Institute of Management Sciences, Peshawar, Pakistan, vol. 2(1), pages 13-17, April.
    • Handle: RePEc:bec:imsber:v:2:y:2010:i:1:p:13-17
    DOI: .
    as

    Download full text from publisher

    File URL: http://imsciences.edu.pk/files/journals/Vol.%202%20No.%201.%20April%202010/JB&ER-3.pdf
    Download Restriction: no
    File URL: https://libkey.io/.?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Bhimani, Alnoor, 1996. "Management Accounting: European Perspectives," OUP Catalogue, Oxford University Press, number 9780198289661.
    2. Chan, K. Hung & Lo, Agnes W. Y., 2004. "The influence of management perception of environmental variables on the choice of international transfer-pricing methods," The International Journal of Accounting, Elsevier, vol. 39(1), pages 93-110.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Lino Cinquini & Andrea Tenucci, 2011. "Management Accounting for Service: A Research Agenda," Working Papers 201102, Scuola Superiore Sant'Anna of Pisa, Istituto di Management.
    2. Zeki Dogan & Ali Deran & Ayse G l K ksal, 2013. "Factors Influencing the Selection of Methods and Determination of Transfer Pricing in Multinational Companies: A Case Study of United Kingdom," International Journal of Economics and Financial Issues, Econjournals, vol. 3(3), pages 734-742.
    3. George Angelakis & Nikolaos Theriou & Iordanis Floropoulos & Athanasios Mandilas, 2015. "Traditional and Currently Developed Management Accounting Practices - A Greek Study," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 52-87.
    4. Hoque, Zahirul, 2014. "20 years of studies on the balanced scorecard: Trends, accomplishments, gaps and opportunities for future research," The British Accounting Review, Elsevier, vol. 46(1), pages 33-59.
    5. Jose L. Arquero & Trevor Hassall & John Joyce & Jose A. Donoso, 2007. "Accounting Students and Communication Apprehension: A Study of Spanish and UK Students," European Accounting Review, Taylor & Francis Journals, vol. 16(2), pages 299-322.
    6. Anne Pezet, 2007. "Les "french tableaux de bord" (1885-1975)," Post-Print halshs-00544878, HAL.
    7. Simon Alcouffe & Jonathan Maurice & Nadine Galy & Loïc Gate, 2019. "Is the limited diffusion of management accounting innovations really a paradox? A meta-analysis of the relationship between product diversity and the adoption of Activity-Based Costing [La faible d," Post-Print hal-02124677, HAL.
    8. Francesca Francioli, 2018. "Strategic performance management systems in Italian banks. A research note," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(2), pages 155-178.
    9. Anna Pistoni & Laura Zoni, 2000. "Comparative management accounting in Europe: an undergraduate education perspective," European Accounting Review, Taylor & Francis Journals, vol. 9(2), pages 285-319.
    10. Mai, Nhat Chi, 2020. "The Effects Of The Base Erosion And Profit Shifting (Beps) Action 13 On Transfer Pricing Practices: A Comparative Empirical Study Of New Zealand And Vietnam," OSF Preprints gq27c, Center for Open Science.
    11. Michel Gervais & Yves Levant, 2007. "Comment garantir l’homogénéité globale dans la méthode UVA ? Deux études de cas," Revue Finance Contrôle Stratégie, revues.org, vol. 10(3), pages 43-73, September.
    12. John Brierley & Christopher Cowton & Colin Drury, 2001. "Research into product costing practice: a European perspective," European Accounting Review, Taylor & Francis Journals, vol. 10(2), pages 215-256.
    13. Andreas Hoffjan & Rouven Trapp & Christoph Endenich & Thomas Boucoiran, 2012. "International budgeting—challenges for German-French companies," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(1), pages 5-25, September.
    14. Tobias Scheytt & Kim Soin & Thomas Metz, 2003. "Exploring notions of control across cultures: a narrative approach," European Accounting Review, Taylor & Francis Journals, vol. 12(3), pages 515-547.
    15. Alena Golyagina & Danielius Valuckas, 2016. "Representation of knowledge on some management accounting techniques in textbooks," Accounting Education, Taylor & Francis Journals, vol. 25(5), pages 479-501, September.
    16. Pietra Paola Amata & Leonardo Draghetti & Sabrina Galiotto & Rebecca L. Orelli & Marco Tieghi, 2021. "The Introduction of Management Control in the Legislative Assembly of the Emilia-Romagna Region," International Journal of Business and Management, Canadian Center of Science and Education, vol. 14(10), pages 185-185, July.
    17. Christoph Endenich & Michael Brandau & Andreas Hoffjan, 2011. "Two Decades of Research on Comparative Management Accounting – Achievements and Future Directions," Australian Accounting Review, CPA Australia, vol. 21(4), pages 365-382, December.
    18. Salvador Carmona & Isabel Gutierrez & Macario Camara, 1999. "A profile of European accounting research: evidence from leading research journals," European Accounting Review, Taylor & Francis Journals, vol. 8(3), pages 463-480.
    19. Brierley, John A. & Cowton, Christopher J. & Drury, Colin, 2006. "A comparison of product costing practices in discrete-part and assembly manufacturing and continuous production process manufacturing," International Journal of Production Economics, Elsevier, vol. 100(2), pages 314-321, April.
    20. repec:dau:papers:123456789/2179 is not listed on IDEAS
    21. Gregory Wegmann & Johei Oshita, 2018. "A comparison between Japanese and French cost management-Contingency and institutional perspectives," Post-Print halshs-01961763, HAL.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bec:imsber:v:2:y:2010:i:1:p:13-17. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dr. Attaullah Shah (email available below). General contact details of provider: https://edirc.repec.org/data/imspepk.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.