Management accounting in development countries

What is it about?

This is a comprehensive review of research on management accounting in developing countries. It notes the relative lack of work in the area. That which exists indicates that as well as needing greater accounting skills and capacity, management accounting systems tend to vary little from those in more developed countries. However, their utilisation is often affected by political and cultural factors. The paper traces how and why management accounting has been prominent in changing development policies and the problems it has encountered.

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Why is it important?

Accounting is an essential component of development but there has been a lack of research on its role in poor countries. This paper reviews research to date in order to provide a platform for further work.