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

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Cited by:

  1. Goddard, Andrew & Assad, Mussa & Issa, Siasa & Malagila, John & Mkasiwa, Tausi A., 2016. "The two publics and institutional theory – A study of public sector accounting in Tanzania," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 40(C), pages 8-25.
  2. Adel R. Haedr & Messaoud Mehafdi, 2017. "Accounting for Management Control in Large Libyan Companies," Athens Journal of Business & Economics, Athens Institute for Education and Research (ATINER), vol. 3(3), pages 279-304, July.
  3. Vassili Joannides, 2011. "Apports De L'Ethnicite A La Culture En Sciences De Gestion," Post-Print hal-00676555, HAL.
  4. Sutheewasinnon, Prapaipim & Hoque, Zahirul & Nyamori, Robert Ochoki, 2016. "Development of a performance management system in the Thailand public sector: Isomorphism and the role and strategies of institutional entrepreneurs," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 40(C), pages 26-44.
  5. Chandana Rathnasiri Hewege, 2012. "A Critique of the Mainstream Management Control Theory and the Way Forward," SAGE Open, , vol. 2(4), pages 21582440124, December.
  6. Carolina Nicolas & Javiera Müller & Francisco-Javier Arroyo-Cañada, 2021. "A Fuzzy Inference System for Management Control Tools," Mathematics, MDPI, vol. 9(17), pages 1-19, September.
  7. Vassili Joannides & Nicolas Berland & D. T. Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Post-Print hal-00676570, HAL.
  8. Cardos Ildiko Reka & Pete Stefan, 2011. "Managerial And Cost Accounting Practices - A Romanian Overview," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 484-490, December.
  9. Umesh Sharma & Yi An, 2018. "Accounting and Accountability in Fiji: A Review and Synthesis," Australian Accounting Review, CPA Australia, vol. 28(3), pages 421-427, September.
  10. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques On Gray-Hofstede'S Model: What Impact On Cross-Cultural Accounting Research?," Post-Print hal-00690933, HAL.
  11. Vassili Joannides, 2011. "Apports De L'Ethnicite A La Culture En Sciences De Gestion," Grenoble Ecole de Management (Post-Print) hal-00676555, HAL.
  12. Sudhashini Nair & Xin Tan, 2018. "Factors Influencing the Implementation of Activity-Based Costing: A Study on Malaysian SMEs," International Business Research, Canadian Center of Science and Education, vol. 11(8), pages 133-141, August.
  13. Brandau, Michael & Endenich, Christoph & Trapp, Rouven & Hoffjan, Andreas, 2013. "Institutional drivers of conformity – Evidence for management accounting from Brazil and Germany," International Business Review, Elsevier, vol. 22(2), pages 466-479.
  14. van Helden, Jan & Uddin, Shahzad, 2016. "Public sector management accounting in emerging economies: A literature review," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 41(C), pages 34-62.
  15. Adhikari, Pawan & Upadhaya, Bedanand & Wijethilake, Chaminda & Dhakal Adhikari, Shovita, 2023. "The sociomateriality of digitalisation in Nepalese NGOs," The British Accounting Review, Elsevier, vol. 55(5).
  16. Lassou, Philippe Jacques Codjo & Hopper, Trevor, 2016. "Government accounting reform in an ex-French African colony: The political economy of neocolonialism," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 36(C), pages 39-57.
  17. Mahmoud Nassar & Lina Warrad & Yousef Abu Siam, 2017. "The Implementation of Enterprise Resource Planning System within Jordanian Industrial Sector," International Review of Management and Marketing, Econjournals, vol. 7(3), pages 179-187.
  18. Adhikari, Pawan & Kuruppu, Chamara & Matilal, Sumohon, 2013. "Dissemination and institutionalization of public sector accounting reforms in less developed countries: A comparative study of the Nepalese and Sri Lankan central governments," Accounting forum, Elsevier, vol. 37(3), pages 213-230.
  19. Ghattas, Peter & Soobaroyen, Teerooven & Marnet, Oliver, 2021. "Charting the development of the Egyptian accounting profession (1946–2016): An analysis of the State-Profession dynamics," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
  20. Bakre, Owolabi M. & Lauwo, Sarah, 2016. "Privatisation and accountability in a “crony capitalist” Nigerian state," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 39(C), pages 45-58.
  21. Clerkin, Brendan & Quinn, Martin, 2021. "Institutional agents missing in action?: Management accounting at non-governmental organisations," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
  22. Martina Sageder & Birgit Feldbauer-Durstmüller, 2019. "Management control in multinational companies: a systematic literature review," Review of Managerial Science, Springer, vol. 13(5), pages 875-918, November.
  23. Modell, Sven & Yang, ChunLei, 2018. "Financialisation as a strategic action field: An historically informed field study of governance reforms in Chinese state-owned enterprises," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 54(C), pages 41-59.
  24. Collins C. Ngwakwe, 2009. "Justifying Environmental Cost Allocation in a Multiple Product Firm: A Case Study," Managing Global Transitions, University of Primorska, Faculty of Management Koper, vol. 7(4), pages 403-420.
  25. Ewelina ZARZYCKA & Justyna DOBROSZEK & Cristina CIRCA & Alina ALMASAN, 2017. "The perceived suitability of management accounting information: a contingency based investigation," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(147), pages 395-395.
  26. repec:dau:papers:123456789/9497 is not listed on IDEAS
  27. Asifiwe Kyando & Abdiel Abayo & Gwahula Raphael, 2022. "Determinants of the extent of usage of accounting information by Public Accounts Committee in Tanzania public corporations: Moderating role of effective communication," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 11(9), pages 205-221, December.
  28. Vassili Joannides & Nicolas Berland & Danture Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Post-Print hal-01661685, HAL.
  29. Seny Kan, Konan A. & Agbodjo, Serge & Gandja, Serge V., 2021. "Accounting polycentricity in Africa: Framing an ‘accounting and development’ research agenda," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
  30. Karim Charaf & Ahmed Fath-Allah Rahmouni, 2014. "Using Importance Performance Analysis to Evaluate the Satisfaction of Activity-Based Costing Adopters," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(4), pages 665-685, December.
  31. Máchová Renáta & Volejníková Jolana & Lněnička Martin, 2018. "Impact of E-government Development on the Level of Corruption: Measuring the Effects of Related Indices in Time and Dimensions," Review of Economic Perspectives, Sciendo, vol. 18(2), pages 99-121, June.
  32. Chandrasiri Abeysinghe & Dinushika Samanthi, 2016. "Accrual Basis and Political Interest in Public Sector Accounting. The Case of a Municipal Council in Sri Lanka," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 6(3), pages 58-68, July.
  33. Li, Xinxiang & Soobaroyen, Teerooven, 2021. "Accounting, Ideological and Political Work and Chinese multinational operations: A neo-Gramscian perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 74(C).
  34. Vassili Joannides & Nicolas Berland & D. T. Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Grenoble Ecole de Management (Post-Print) hal-00676570, HAL.
  35. Ryan, James C. & Tipu, Syed A.A., 2013. "Leadership effects on innovation propensity: A two-factor full range leadership model," Journal of Business Research, Elsevier, vol. 66(10), pages 2116-2129.
  36. Shahzad Uddin & Bernard Gumb & Stephen Kasumba, 2011. "Trying to operationalise typologies of the spectacle," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(3), pages 288-314, March.
  37. Daniel Ruiz-Palomo & Julio Diéguez-Soto & Antonio Duréndez & José António C. Santos, 2019. "Family Management and Firm Performance in Family SMEs: The Mediating Roles of Management Control Systems and Technological Innovation," Sustainability, MDPI, vol. 11(14), pages 1-22, July.
  38. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques on gray-hofstede’s model: what impact on cross-cultural accounting research?," Grenoble Ecole de Management (Post-Print) hal-01661667, HAL.
  39. Ashraf, Junaid & Uddin, Shahzad, 2016. "New public management, cost savings and regressive effects: A case from a less developed country," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 41(C), pages 18-33.
  40. Rozenfeld, Gabriela Cecylia & Scapens, Robert William, 2021. "Forming mixed-type inter-organisational relationships in Sub-Saharan Africa: The role of institutional logics, social identities and institutionally embedded agency," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
  41. Thuy Thanh Tran & Christian Herzig, 2020. "Material Flow Cost Accounting in Developing Countries: A Systematic Review," Sustainability, MDPI, vol. 12(13), pages 1-18, July.
  42. Ramírez-Henao, Driver Ferney & Sánchez-Guevara, Alejandro, 2024. "The roles of accounting in the racial organization of work," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 98(C).
  43. Hopper, Trevor & Lassou, Philippe & Soobaroyen, Teerooven, 2017. "Globalisation, accounting and developing countries," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 125-148.
  44. Albu Nadia & Albu Catalin & Garbina Madalina, 2012. "IMPROVING CORPORATE GOVERNANCE IN EMERGING ECONOMIES -AN ANALYSIS OF THE IMPLICATIONS ON THE ACCOUNTANTSâ€(tm) ROLES AND COMPETENCIES," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 846-852, July.
  45. Alawattage, Chandana & Alsaid, Loai Ali, 2018. "Accounting and structural reforms: A case study of Egyptian electricity," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 50(C), pages 15-35.
  46. Jayasinghe, Kelum & Wickramasinghe, Danture, 2011. "Power over empowerment: Encountering development accounting in a Sri Lankan fishing village," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(4), pages 396-414.
  47. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques On Gray-Hofstede'S Model: What Impact On Cross-Cultural Accounting Research?," Grenoble Ecole de Management (Post-Print) hal-00690933, HAL.
  48. Vassili Joannides, 2011. "Apport de l’ethnicité à la culture en sciences de gestion," Revue Finance Contrôle Stratégie, revues.org, vol. 14(1), pages 33-68., March.
  49. Vassili Joannides & Nicolas Berland & Danture Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Grenoble Ecole de Management (Post-Print) hal-01661685, HAL.
  50. Abeysekera, Indra, 2014. "Why do firms disclose and not disclose structural intangibles?," Advances in accounting, Elsevier, vol. 30(2), pages 381-393.
  51. Beata Zyznarska-Dworczak, 2018. "The Development Perspectives of Sustainable Management Accounting in Central and Eastern European Countries," Sustainability, MDPI, vol. 10(5), pages 1-21, May.
  52. Kraus, Kalle & Kennergren, Cecilia & von Unge, Amelie, 2017. "The interplay between ideological control and formal management control systems – A case study of a non-governmental organisation," Accounting, Organizations and Society, Elsevier, vol. 63(C), pages 42-59.
  53. Clerkin, Brendan & Quinn, Martin & Connolly, Ciaran, 2024. "Decoupled accounting in a non-profit context: An explanation for stable management accounting?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
  54. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques on gray-hofstede’s model: what impact on cross-cultural accounting research?," Post-Print hal-01661667, HAL.
  55. Cameron Graham, 2009. "Accounting and subalternity: enlarging a research space," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(3), pages 309-318, March.
  56. Jayasinghe, Kelum & Adhikari, Pawan & Soobaroyen, Teerooven & Wynne, Andy & Malagila, John & Abdurafiu, Noah, 2021. "Government accounting reforms in Sub-Saharan African countries and the selective ignorance of the epistemic community: A competing logics perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
  57. Ang, Soon Yong & Wickramasinghe, Danture, 2023. "Ethical disputes, coordinating acts and NGO accountability: Evidence from an NGO river-care programme in Malaysia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
  58. Samuel, Sajay & Manassian, Armond, 2011. "The rise and coming fall of international accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(6), pages 608-627.
  59. Jafar Ojra & Abdullah Promise Opute & Abdulaziz M. Alsaqer, 2023. "Customer accounting practices, antecedents and performance implications: insights from the financial services industry in Kuwait," Future Business Journal, Springer, vol. 9(1), pages 1-20, December.
  60. Oluyinka Isaiah Ogungbade & Ezekiel Oluwagbemiga Oyerogba, 2020. "Firm culture and management accounting practices among manufacturing firms in Nigeria," Future Business Journal, Springer, vol. 6(1), pages 1-17, December.
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