Quality management and management accounting in sub-Saharan Africa.

What is it about?

This study investigates how sub-Saharan institutional norms and practices influence the adoption and implementation of a quality management practice (QMP) that was originally developed for Western developed countries. We find that although personal values and commitments to modernising the business are the main drivers of change, the continued dominance of traditional accounting logic restricts the necessary change in management accounting to support the effective implementation of quality management practice in the sub-Saharan African firm we studied.

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Why is it important?

The study provides insights into the impact of contextual factors in less developed countries on institutionalising QMP and management accounting change, demonstrating the importance of aligning management accounting change with proposed organisational strategies to fully realise their benefits.

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