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

Accounting, Auditing and Accountability Journal

Volumn 22, Issue 3, 2009, Pages 469-514

  Hopper, Trevor ^a   Tsamenyi, Mathew ^b   Uddin, Shahzad ^c   Wickramasinghe, Danture ^a  

^a UNIVERSITY OF MANCHESTER   (United Kingdom)

^b UNIVERSITY OF BIRMINGHAM   (United Kingdom)

^c UNIVERSITY OF ESSEX   (United Kingdom)

Author keywords

Developing countries; Management accounting; Poverty; Privatization

Indexed keywords

EID: 70349422600     PISSN: 09513574     EISSN: None     Source Type: Journal    
DOI: 10.1108/09513570910945697     Document Type: Article

References (202)

1. Abdeen, A. (1980), The role of accounting in project evaluation and control: the Syrian experience, International Journal of Accounting, Vol. 15, pp. 143-58.
2. Alam, M. (1997), Budgetary process in uncertain contexts: a study of state owned enterprises in Bangladesh, Management Accounting Research, Vol. 8, No.2, pp. 147-67.
3. Alam, M. and Lawrence, S. (1994), Institutional aspects of budgetary processes: a case study in a developing country, Asian Review of Accounting, Vol. 2, No.1, pp. 45-62.
4. Alam, M., Lawrence, S. and Nandan, R. (2004), Accounting for economic development in the context of post-colonialism: the Fijian experience, Critical Perspectives on Accounting, Vol. 15, No.1, pp. 135-57.
5. Alawattage, C. and Wickramasinghe, D. (2008), Appearance of accounting in a political hegemony, Critical Perspectives on Accounting, Vol. 19, No.2, pp. 293-339.
6. Alawattage, C., Hopper, T. and Wickramasinghe, D. (2007), Introduction to management accounting in less developed countries, Journal of Accounting and Organizational Change, Vol. 3, No.3, pp. 183-91.
7. Anderson, S.W. and Lanen, W.N. (1999), Economic transition, strategy and the evolution of management accounting practices: the case of India, Accounting Organizations and Society.
8. Anheier, H.K. (1992), An elaborate network: profiling the third sector in Germany, Government and the Third Sector: Emerging Relationships in Welfare States, Jossey-Bass, San Francisco, CA.
9. Annisette, M. (2004), The true nature of the World Bank, Critical Perspectives on Accounting, Vol. 15, No.3, pp. 303-23.
10. Annisette, M. and Neu, D. (2004), Accounting and empire: an introduction, Critical Perspectives on Accounting, Vol. 15, No.1, pp. 1-4.
11. Ansari, S.L. and Bell, J. (1991), Symbolism, collectivism and rationality in organizational control, Accounting, Auditing & Accountability Journal, Vol. 4, No.2, pp. 4-27.
12. Armstrong, M.A. (1998), The political economy of international transfer pricing 1945-1994: state, capital and the decomposition of class, Critical Perspectives on Accounting, Vol. 9, No.4, pp. 391-432.
13. Arnold, P.J. (2005), Disciplining domestic regulation: the World Trade Organization and the market for professional services, Accounting, Organizations and Society, Vol. 30, No.4, pp. 299-330.
14. Arnold, P. and Cooper, C. (1999), A tale of two classes: the privatization of Medway ports, Critical Perspectives on Accounting, Vol. 10, No.2, pp. 127-52.
15. Asechemie, D.P.S. (1996), Accounting time, and African philosophy, Advances in Public Interest Accounting, Vol. 6, pp. 19-33.
16. Asechemie, D.P.S. (1997), African labour system maintenance: accounting and agency theory, Critical Perspectives on Accounting, Vol. 8, No.4, pp. 373-92.
17. Asechemie, D.P.S. and Ikeri, J.O. (1999), Cost accounting among Nigerian artisans, Research in Accounting in Emerging Economies, Vol. 4, pp. 233-54.
18. Awio, G., Lawrence, S. and Northcott, D. (2007), Community-led initiatives: reforms for better accountability, Journal of Accounting & Organizational Change, Vol. 3, No.3, pp. 209-26.
19. Ayensu, E.S. (1997), The African Legacy of the World's Most Precious Metal: Ashanti Gold, Marshall Edition Developments Ltd, London.
20. Barrett, M., Cooper, D.J. and Jamal, K. (2005), Globalization and the coordinating of work in multinational audits, Accounting, Organizations and Society, Vol. 30, No.1, pp. 1-24.
21. Baydoun, N. and Willett, R. (1995), Cultural relevance of Western accounting systems to developing nations, Abacus, Vol. 31, No.1, pp. 67-92.
22. Black, B., Kraakman, R. and Tarassova, A. (2000), Russian privatization and corporate governance: what went wrong?, Stanford Law Review, Vol. 52, No.6, pp. 1731-808.
23. Borkowski, S.C. (1997), The transfer pricing concerns of developed and less developed countries, The International Journal of Accounting, Vol. 32, No.3, pp. 321-36.
24. Botha, D. (1995), The South African corporate economy: from racial to social capitalism, Research in Accounting in Emerging Economies, Vol. 3, pp. 19-34.
25. Brewer, A. (1984), A Guide to Marx's Capital, Cambridge University Press, Cambridge.
26. Bromwich, M. and Wang, G. (1991), Management accounting in China: a current evaluation, The International Journal of Accounting, Vol. 26, No.2, pp. 51-66.
27. Bryceson, D.F. (1999), African rural labour, income diversification and livelihood approaches: a long-term development perspective, Review of African Political Economy, Vol. 80, pp. 171-89.
28. Burawoy, M. (1984), The contours of production politics, Labour in the Capitalist World Economy, Sage, Beverly Hills, CA.
29. Burawoy, M. (1985), The Politics of Production, Verso, London.
30. Bush, B. and Maltby, J. (2004), Taxation in West Africa: transforming the colonial subject into the governable person, Critical Perspectives on Accounting, Vol. 15, No.1, pp. 5-34.
31. Catchpowle, L. and Cooper, C. (1999), No escaping the financial: the economic referent in South Africa, Critical Perspectives on Accounting, Vol. 10, No.6, pp. 711-46.
32. Chalos, P. and O'Connor, N.G. (2004), Determinants of the use of various control mechanisms in Sino-US joint ventures, Accounting, Organizations and Society, Vol. 29, No.7, pp. 591-608.
33. Chalos, P. and O'Connor, N.G. (2005), The perceived effect of accounting controls on US-Chinese joint venture transaction costs and performance, Journal of International Accounting Research, Vol. 4, No.2, pp. 53-73.
34. Chan, A.M.Y. and Lee, M.M. (1997), Applicability of management control theories in China: a case study, Advances in International Accounting, Vol. 10, pp. 165-83.
35. Chan, K.H. and Chow, L. (2001), Corporate environments and international transfer pricing: an empirical study of China in a developing economy framework, Accounting and Business Research, Vol. 31, No.2, pp. 103-18.
36. Chan, K.H., Lew, A.Y. and Tong, M.Y.J.W. (2001), Accounting and management controls in the classical Chinese novel: a dream of the red mansions, International Journal of Accounting, Vol. 36, No.3, pp. 311-27.
37. Chand, P. (2005), Impetus to the success of harmonization: the case of South Pacific island nations, Critical Perspectives on Accounting, Vol. 16, No.3, pp. 209-26.
38. Chand, P. and White, M. (2007), A critique of the influence of globalization and convergence of accounting standards in Fiji, Critical Perspectives on Accounting, Vol. 18, No.5, pp. 605-22.
39. Child, J. and Xu, X. (1991), The Communist Party's role in enterprise leadership at the high-water of China's economic reform, Advances in Chinese Industrial Studies, Vol. 2, pp. 69-95.
40. Chu, D.K.W. and Rask, K. (2002), The transformation of China's health care system and accounting methods: current reforms and developments, Advances in International Accounting, Vol. 15, pp. 3-43.
41. Chun, L.S. (1996), Views of Malaysian user groups to the role of budget, budget pressure and participation, Asian Review of Accounting, Vol. 4, No.2, pp. 71-84.
42. Collins, F., Holmann, O. and Mendoza, R. (1997), Strategy, budgeting, and crisis in Latin America, Accounting, Organizations and Society, Vol. 22, No.7, pp. 669-89.
43. Commander, S. and Killick, T. (1988), Privatization in developing countries: a survey of the issues, Privatization in Less Developed Countries, St Martin's Press, New York, NY.
44. Constable, P. and Kuasirikun, N. (2007), Accounting for the nation-state in mid nineteenth century Thailand, Accounting, Auditing & Accountability Journal, Vol. 20, No.4, pp. 574-619.
45. Cook, P. (1986), "Liberalisation in the context of industrial development in less developed countries", Manchester Discussion Papers in Development Studies, No. 8602, University of Manchester, Manchester.
46. Cook, P. and Kirkpatrick, C. (1995), Privatisation Policy and Performance: International Perspectives, Prentice-Hall, Harvester Wheatsheaf, Hemel Hempstead.
47. Cools, M., Emmanuel, C. and Jorissen, A. (n.d.), Management control in the transfer pricing tax compliant multinational enterprise, Accounting, Organizations and Society.
48. Cowton, C.J. and O'Shaughnessy, A.J. (1991), Absentee control of sugar plantations in the British West Indies, Accounting and Business Research, Vol. 22, No.85, pp. 33-45.
49. Crisp, J. (1984), The Story of the African Working Class: Ghanaian Miners' Struggles, 1870-1980, Zed Books, London.
50. Davidson, R.A., Gelardi, A.M.G. and Li, F. (1996), Analysis of the conceptual framework of China's new accounting system, Accounting Horizons, Vol. 10, No.1, pp. 58-74.
51. Davie, S.S.K. (2005), The politics of accounting, race and ethnicity: a story of chiefly-based preferencing, Critical Perspectives on Accounting, Vol. 16, No.5, pp. 551-77.
52. Davie, S.S.K. (n.d.), An autoethnography of accounting knowledge production: serendipitous and fortuitous choices for understanding our world, Critical Perspectives on Accounting.
53. Dey, C.R. (2007), Social accounting at Tradecraft Plc: a struggle for the meaning of fair trade, Accounting, Auditing & Accountability Journal, Vol. 20, No.3, pp. 423-45.
54. Diamond, J. (2004), "The role of internal audit in government financial management: an international perspective", Research in Accounting in Emerging Economies, Supplement 2, pp. 55-80.
55. Dixon, K. (2004), Experiences of an accounting educator in Kiribati, Accounting Education, Vol. 13, No.3, pp. 311-27.
56. Dixon, R., Ritchie, J. and Siwale, J. (2006), Microfinance: accountability from the grassroots, Accounting, Auditing & Accountability Journal, Vol. 19, No.3, pp. 405-27.
57. Doornbos, M. (1991), Linking the future to the past: ethnicity and pluralism, Review of African Political Economy, Vol. 18, No.52, pp. 53-65.
58. Efferin, S. and Hopper, T. (2007), Management control, culture, and ethnicity in a Chinese Indonesian company, Accounting, Organizations and Society, Vol. 32, No.3, pp. 223-62.
59. Enthoven, A.J.H. (1982), International management accounting: its scope and standards, The International Journal of Accounting, Vol. 17, No.2, pp. 59-74.
60. Everett, J., Neu, D. and Rahaman, A. (2007), Accounting and the global fight against corruption, Accounting, Organizations and Society, Vol. 32, No.6, pp. 513-42.
61. Ezzamel, M., Willmott, H. and Worthington, F. (2008), Manufacturing shareholder value: the role of accounting in organizational transformation, Accounting, Organizations and Society, Vol. 33, No.2/3, pp. 107-40.
62. Ezzamel, M., Xiao, J.Z. and Pan, A. (2007), Political ideology and accounting regulation in China, Accounting, Organizations and Society, Vol. 32, No.7/8, pp. 669-700.
63. Faulks, K. (1999), Political Sociology: A Critical Introduction, Edinburgh University Press, Edinburgh.
64. Firth, M. (1996), The diffusion of management accounting procedures in the People's Republic of China and the influence of foreign partnered joint ventures, Accounting, Organizations and Society, Vol. 21, No.7-8, pp. 629-54.
65. Fleischman, R.K. and Tyson, T.N. (2004), Accounting in service to racism: monetizing slave property in the Antebellum south, Critical Perspectives on Accounting, Vol. 15, No.3, pp. 376-99.
66. Frucot, V. and Shearon, W.N. (1991), Budgetary participation, locus of control and Mexican managerial performance and job satisfaction, The Accounting Review, Vol. 66, No.1, pp. 90-9.
67. Ghartey, J.B. (1985), Accountability, the threshold of political instability and underdevelopment misery: the case of Africa, The International Journal of Accounting and Education Research, Vol. 21, pp. 143-58.
68. Goddard, A. and Assad, M. (2006), Accounting and navigating legitimacy in NGO's, Accounting, Auditing & Accountability Journal, Vol. 18, No.2, pp. 377-404.
69. Graham, L.E. and Li, C. (1997), Cultural and economic influences on current accounting standards in the People's Republic of China, International Journal of Accounting, Vol. 32, No.3, pp. 247-78.
70. Gray, R. and Kouhy, R. (1993), Accounting for the environment and sustainability in lesser developed countries: an explanatory note, Research in Third World Accounting, Vol. 2, pp. 387-99.
71. Gray, S.J. (1989), International accounting research: the global challenge, International Journal of Accounting, Vol. 24, pp. 291-307.
72. Guerreiro, R., Pereira, C.A. and Frezatti, F. (2006), Evaluating management accounting change according to the institutional theory approach: a case study of a Brazilian bank, Journal of Accounting & Organizational Change, Vol. 2, No.3, pp. 196-228.
73. Hansen, E. and Collins, P. (1980), The army, the state, and the 'Rawlings Revolution' in Ghana, African Affairs, Vol. 79, No.314, pp. 3-23.
74. Haralambos, M. (1974), Right on: From Blues to Soul in Black America, Eddison Press, London.
75. Hassab Elnaby, H.R., Epps, R.W. and Said, A.A. (2003), The impact of environmental factors on accounting development: an Egyptian longitudinal study, Critical Perspectives on Accounting, Vol. 14, No.3, pp. 273-92.
76. Hassan, M.K. (2005), Management accounting and organisational change: an institutional perspective, Journal of Accounting and Organizational Change, Vol. 1, No.2, pp. 125-40.
77. Hemming, R. and Mansoor, A.M. (1988), Privatisation and Public Enterprises, IMF Occasional Paper, No. 56, IMF, Washington, DC.
78. Hindess, B. and Hirst, P.Q. (1977), Mode of Production and Social Transformation, Macmillan, London.
79. Hofstede, G. (1980), Culture's Consequences, International Differences in Work-related Values, Sage Publications, London.
80. Hooper, K.C. and Kearins, K.N. (n.d.), The walrus and the carpenter: colonial hypocrisy 1885-1911, Critical Perspectives on Accounting.
81. Hopper, T. and Hoque, Z. (2004), "Accounting and accountability in emerging and transition economies", Research in Accounting in Emerging Economies, Special Supplement 2, JAI Press, Greenwich, CT, pp. 1-18.
82. Hoque, Z. (1995), Budgetary control systems in public sector enterprises in a less developed country: some evidence from Bangladesh, International Journal of Accounting, Vol. 3, pp. 344-55.
83. Hoque, Z. and Hopper, T. (1994), Rationality, accounting and politics: a case study of management control in a Bangladeshi jute mill, Management Accounting Research, Vol. 5, No.5, pp. 5-30.
84. Hoque, Z. and Hopper, T. (1997), Political and industrial relations turbulence, competition and budgeting in the nationalized jute mills of Bangladesh, Accounting and Business Research., Vol. 27, No.2, pp. 125-43.
85. Hove, M.R. (1986), Accounting practices in less developed countries: colonialism's legacy of inappropriate technology, The International Journal of Accounting and Education Research, Vol. 22, pp. 81-100.
86. Hove, M.R. (1990), The Anglo American influence on international accounting standards: the case of the disclosure standards of the International Accounting Standards Committee, Research in Third World Accounting, Vol. 1, pp. 55-66.
87. Hulme, D. (2004), Thinking 'small' and the understanding of poverty: Maymana and Mofizul's Story, Journal of Human Development, Vol. 5, No.2, pp. 161-76.
88. Jacobs, K. and Kemp, J. (2002), Exploring accounting presence and absence: case studies from Bangladesh, Accounting, Auditing & Accountability Journal, Vol. 15, No.2, pp. 143-61.
89. Jaggi, B.L. (1973), Accounting systems in developing countries: an assessment, The International Journal of Accounting Education and Research, Vol. 9, pp. 159-70.
90. Jayasinghe, K. and Wickramasing, D. (2007), Calculative practices in a total institution, Qualitative Research in Accounting and Management, Vol. 4, No.3, pp. 183-202.
91. Jayawardena, V.K. (1972), The Rise of the Labour Movement in Ceylon, Duke University, Durham, NC.
92. Jayawardena, V.K. (2000), Nobodies to Somebodies: the Rise of the Colonial Bourgeoisie in Sri Lanka, Social Scientist Association and Sanjiva Books, Colombo.
93. Jessop, B. (1982), The Capitalist State, Martin Robertson, Oxford.
94. Jones, C. and Sefiane, S. (1992), The use of accounting data in operational decision making in Algeria, Accounting, Auditing & Accountability Journal, Vol. 5, No.4, pp. 71-83.
95. Kattan, F., Pike, R. and Tayles, M. (2007), Reliance of management accounting under environmental uncertainty: the case of Palestine, Journal of Accounting & Organizational Change, Vol. 3, No.3, pp. 227-49.
96. Kearney, R. (1971), Trade Unions and Politics in Ceylon, University of California Press, Berkeley, CA.
97. Kearney, R.W. (1973), The Politics of Ceylon (Sri Lanka), Cornell University Press, London.
98. Kholeif, A., Abdel-Kader, M. and Sherer, M. (2007), ERP customization failure: institutionalized accounting practices, power relations and market forces, Journal of Accounting and Organizational Change, Vol. 3, No.3, pp. 250-69.
99. Killick, T. (1978), Development Economics in Action: A Study of Economic Policies in Ghana, Heinemann, London.
100. Kim, S.N. (n.d.), Whose voice is it anyway? Rethinking the oral history method in accounting research on race, ethnicity and gender, Critical Perspectives on Accounting.
101. Larson, R.K. (1993), International accounting standards and economic growth: an empirical investigation of their relationship in Africa, Research in Third World Accounting, Vol. 2, pp. 27-43.
102. Larson, R.K. and Kenny, S.Y. (1995), An empirical analysis of international accounting standards, equity markets, and economic growth in less developed countries, Journal of International Financial Management and Accounting, Vol. 6, No.2, pp. 130-55.
103. Leach-Lopez, M.A., Stammerjohan, W. and McNair, F.M. (2007), Differences in the role of job relevant information in the budget participation - performance relationship among US and Mexican managers: a question of culture or communication, Journal of Management Accounting Research, Vol. 19, pp. 105-36.
104. Lee, C.J. (2001), Financial restructuring of state owned enterprises in China: the case of Shanghai Sunve Pharmaceutical Corporation, Accounting, Organizations and Society, Vol. 26, No.7-8, pp. 673-89.
105. Lehman, G. (2007), The accountability of NGOs in civil society and its public spheres, Critical Perspectives on Accounting, Vol. 18, No.6, pp. 645-69.
106. Lin, J.Z. and Yu, Z. (2002), Responsibility cost control system in China: a case of management accounting application, Management Accounting Research, Vol. 13, No.4, pp. 44-467.
107. Liu, L.Y.T. and Pan, F. (2007), The implementation of activity-based costing in China: an innovation action research, British Accounting Review, Vol. 39, No.3, pp. 249-64.
108. McNicholas, P., Humphries, M. and Gallhofer, S. (2004), Maintaining the empire: Maori women's experiences in the accountancy profession, Critical Perspectives on Accounting, Vol. 15, No.1, pp. 57-93.
109. Matin, I., Hulme, D. and Rutherford, S. (2002), Finance for the poor: from microcredit to microfinancial services, Journal of International Development, Vol. 14, No.2, pp. 273-94.
110. Marwata, M.A. (2006), The interaction amongst reform drivers in governmental accounting changes: the case of Indonesian local government, Journal of Accounting & Organizational Change, Vol. 2, No.2, pp. 144-63.
111. Maschmeyer, R.A. and Ji-Liang, Y. (1990), Responsibility accounting during the economic transformation in the People's Republic of China, Research in Third World Accounting, Vol. 1, pp. 141-56.
112. Maunders, K., Gray, R. and Owen, D. (1990), Managerial social accounting in less developed countries: towards the operation of social reporting, Research in Third World Accounting, Vol. 1, pp. 87-101.
113. Mihyo, P.B. and Schiphorst, F.B. (1995), Africa: A Context of Sharp Economic Decline, Zed Books, London.
114. Mimba, N.S.H., Van-Helden, G.J. and Tillema, S. (2007), Public sector performance measurement in developing countries: a literature review and research agenda, Journal of Accounting & Organizational Change, Vol. 3, No.3, pp. 192-208.
115. Mirghani, A. (1982), framework for linkage between micro accounting and macro accounting for the purposes of developing planning in developing countries, International Journal of Accounting Education Research, Vol. 18, No.1, pp. 57-68.
116. Moss, T. (2003), Adventure Capitalism: Globalization and the Political Economy of Stock Markets in Africa, Palgrave Macmillan, London.
117. Mserembo, P. and Hopper, T. (2004), "Public sector financial reform in Malawi: PPBS in a poor country", Research on Accounting in Emerging Economies, Special Supplement 2, pp. 359-83.
118. Munck, R. and O'Hearn, D. (1999), Critical Development Theory: Contributions to a New Paradigm, Zed Books, London.
119. Ndzinge, S. and Briston, R.J. (1999), Accounting and economic development, Research in Accounting in Emerging Economies, Vol. 1, pp. 29-42.
120. Needles, B.E. (1976), Implementing a framework for the international transfer of accounting technology, The International Journal of Accounting, Vol. 12, No.1, pp. 45-62.
121. Needles, B.E. (1994), Index of accounting research on Asian/Pacific countries: 1965-1990, Asian Review of Accounting, Vol. 2, No.1, pp. 74-107.
122. Needles, B.E. (1997), International accounting research an analysis of thirty two years from the International Journal of Accounting, The International Journal of Accounting, Vol. 32, No.2, pp. 203-35.
123. Neu, D. (2000), Present for the Indians: land, colonialism and accounting in Canada, Accounting, Organizations and Society, Vol. 25, No.2, pp. 163-84.
124. Neu, D. and Graham, C. (2006), The birth of a nation: accounting and Canada's first nations 1860-1900, Accounting, Organizations and Society, Vol. 31, No.1, pp. 47-76.
125. Neu, D. and Heincke, M. (2004), The subaltern speaks: financial relations and the limits of governmentality, Critical Perspectives on Accounting, Vol. 15, No.1, pp. 179-206.
126. Neu, D. and Ocampo, E. (2007), Doing missionary work: the World Bank and the diffusion of financial practices, Critical Perspectives on Accounting, Vol. 18, No.3, pp. 363-83.
127. Neu, D., Gomez, E., Graham, C. and Heincke, M. (2006), Informing technologies and the World Bank, Accounting, Organizations and Society, Vol. 31, No.7, pp. 635-62.
128. Nwachukwu, C.C. (1990), The Practice of Entrepreneurship in Nigeria, FEP Publisher Ltd, Onisha.
129. O'Connor, N.G., Chow, C.W. and Wu, A. (2004), The increased adoption of formal/explicit management controls in Chinese enterprises in a transitional economy, Accounting, Organizations and Society, Vol. 29, No.3, pp. 349-75.
130. O'Connor, N.G., Deng, J. and Luo, Y. (2006), Political constraints, organization design and performance measurement in China's state owned enterprises, Accounting, Organizations and Society, Vol. 31, No.2, pp. 157-77.
131. O'Dwyer, B. (2005), The constitution of a social account: a case study in an overseas aid agency, Accounting, Organizations and Society, Vol. 30, No.3, pp. 279-96.
132. O'Dwyer, B. and Unerman, J. (2007), From functional to social accountability: transforming the accountability relationship between funders and non-governmental development organizations, Accounting, Auditing & Accountability Journal, Vol. 20, No.3, pp. 446-71.
133. Oldroyd, D., Fleishman, R.K. and Tyson, T. (n.d.), The culpability of accounting in the practice of slavery in the British empire and the antebellum US, Critical Perspectives on Accounting.
134. Olowo-Okere, E. (1999), Management of change in the Nigerian government financial control system: the military factor, Research in Accounting in Emerging Economies, Vol. 1, pp. 307-31.
135. Olowo-Okere, E. and Tomkins, C. (1998), Understanding the evolution of government financial control systems, Accounting, Auditing & Accountability Journal, Vol. 11, No.3, pp. 309-31.
136. Onuoha, B.C. (1994), Entrepreneurial Development in Nigeria: An Integrative Perspective, Avan Global Publications, Okigwe.
137. Ouibrahim, N. and Scapens, R. (1989), Accounting and financial control in a socialist enterprise: a case study from Algeria, Accounting, Auditing & Accountability Journal, Vol. 2, No.2, pp. 7-28.
138. Owusu-Ansah, S. (2000), Timeliness of corporate financial reporting in emerging capital markets: empirical evidence from the Zimbabwe Stock Exchange, Accounting and Business Research, Vol. 30, No.3, pp. 241-54.
139. Peasnell, K.V. (1993), Accounting in less developed countries: the search for appropriate technologies, Research in Third World Accounting, Vol. 2, pp. 1-16.
140. Petchenkine, Y. (1993), Ghana in Search of Stability, 1957-1992, Praeger, London.
141. Phillips, T. (1991), The national economic reconstruction fund NERFUND: achievements, constraints, and prospects, Economic and Financial Review, Vol. 29, No.1, pp. 15-34.
142. Preston, A.M. (2006), Enabling, enacting and maintaining action at a distance: an historical case study of the role of accounts in the reduction of the Navajo herds, Accounting, Organizations and Society, Vol. 31, No.6, pp. 559-78.
143. Preston, A. and Oakes, L. (2001), The Navajo documents: a study of the economic representation and construction of the Navajo, Accounting, Organizations and Society, Vol. 26, No.1, pp. 39-71.
144. Rahaman, A.S. and Lawrence, S. (2001), A negotiated order perspective on public sector accounting and financial control, Accounting, Auditing & Accountability Journal, Vol. 14, No.2, pp. 147-65.
145. Rahaman, A.S., Everett, J. and Neu, D. (2007), Accounting and the privatization of water services in developing countries, Accounting, Auditing & Accountability Journal, Vol. 20, No.5, pp. 637-70.
146. Rahaman, A.S., Gallhofer, S., Haslam, J. and Lawrence, S. (1997), Public sector accounting and financial management in LDCs: a critical assessment of the literature, Asian Review of Accounting, Vol. 5, No.2, pp. 38-65.
147. Rahman, M.Z. and Scapens, R. (1986), Transfer pricing by multinationals: some evidence from Bangladesh, Journal of Business Finance and Accounting, Vol. 13, No.3, pp. 383-91.
148. Rao, V.V.B. (1991), Human development report 1990: review and assessment, World Development, Vol. 19, No.10, pp. 1451-60.
149. Reuther, W. (1958), Individualism vs Unionism, Chamberlain, N. (Ed.), Sourcebook on Labour, pp. 144-9, McGraw Hill, New York, NY.
150. Richardson, J. and Lambert, J. (1985), The Sociology of Race, Causeway Press, Ormskirk.
151. Rivera, J.M. (1982), The financial function of a US multinational company abroad: a Venezuelan experience, International Journal of Accounting, Vol. 17, pp. 129-38.
152. Robotham, D. (1989), Militants or Proletarians? The Economic Culture of Underground Gold Miners in Southern Ghana, 1906-1976, Cambridge African Monographs, Cambridge African Studies Centre.
153. Samuels, J.M. (1990), Accounting for development: an alternative approach, Research in Third World Accounting, Vol. 1, pp. 67-86.
154. Saravanamuthu, K. (2004), Gold-collarism in the academy: the dilemma in transforming bean-counters into knowledge consultants, Critical Perspectives on Accounting, Vol. 15, No.4-5, pp. 587-607.
155. Satta, T.A. (2004), Financial information and micro and small scale enterprises access to finance in developing countries: a conceptual model, Research in Accounting in Emerging Economies, Vol. 2, pp. 169-90.
156. Satta, T.A. (2006), Performance evaluation of three small firms' financing schemes in Tanzania, Journal of Accounting & Organizational Change, Vol. 2, No.2, pp. 164-80.
157. Scapens, R. and Ben-Ling, H. (1995), The evolution of responsibility accounting systems in China, Research in Accounting in Emerging Economies, Vol. 3, pp. 193-212.
158. Scapens, R.W. and Yan, M. (1993), Management accounting research in China, Management Accounting Research, Vol. 4, No.4, pp. 321-41.
159. Seidler, L.J. (1967), International accounting: the ultimate theory course, Accounting Review, Vol. 42, No.4, pp. 775-81.
160. Seiler, R.E. (1966), Accounting information systems and underdeveloped nations, Accounting Review, Vol. 41, No.4, pp. 652-6.
161. Sharma, U. and Lawrence, S. (2005), Public sector reforms, globalization, vs. local needs: the case of a state rental organization in Fiji, Journal of Accounting & Organizational Change, Vol. 1, No.2, pp. 141-64.
162. Silver, J. (1978), Class struggles in Ghana's mining industry, Review of African Political Economy, Vol. 5, No.12, pp. 67-86.
163. Skousen, C.H. and Yang, J.L. (1988), Western management accounting and the economic reforms of China, Accounting Organizations and Society, Vol. 13, No.2, pp. 201-6.
164. Sobhan, R. (1991), The Decade of Stagnation: the State of the Bangladesh Economy in the Late 1980s, University Press Limited, Dhaka.
165. Sobhan, R. and Ahmad, M. (1980), Public Enterprise in an Intermediate Regime: a Study in the Political Economy of Bangladesh, Bangladesh Institute of Development Studies, Dhaka.
166. Soobaroyen, T. and Sannassee, R.V. (2007), An exploratory study of financial priorities, financial planning and control practices in voluntary organisations: perceptions of treasurers in a developing country, Journal of Accounting & Organizational Change, Vol. 3, No.3, pp. 270-301.
167. Spearpoint, F. (1937), The African native and the Rhodesian copper mines, Journal of the Royal African Society, Vol. 36, No.1, pp. 1-56.
168. Stiglitz, J.E. (2002), Globalisation and its Discontents, Allen Lane, Penguin Books, London.
169. Talaga, J.A. and Ndubizu, G. (1986), Accounting and economic development: relationships among the paradigms, International Journal of Accounting, Vol. 21, pp. 55-68.
170. Tales, P.R. and Sofian, S. (2007), Intellectual capital, management accounting practices and corporate performance: perceptions of managers, Accounting, Auditing & Accountability Journal, Vol. 20, No.4, pp. 522-48.
171. Tambulasi, R.I.C. (2007), Who is fooling who? New public management oriented management accounting and political control in the Malawi's local governance, Journal of Accounting & Organizational Change, Vol. 3, No.3, pp. 302-28.
172. Taylor, J.G. (1979), From Modernisation to Modes of Production, Macmillan, London.
173. Teoh, H.Y. and Thong, G. (1984), Another look at corporate social responsibility and reporting: an empirical study in a developing country, Accounting, Organizations and Society, Vol. 9, No.2, pp. 189-206.
174. Toye, J. (1994), Dilemmas of Development, Blackwell, Oxford.
175. Tsamenyi, M. and Hopper, T. (2003), "Management accounting in a gold mining company in Ghana", paper presented at the 7th Interdisciplinary Perspective on Accounting Conference, Madrid, July.
176. Tsamenyi, M., Bennett, M. and Black, J. (2004), Perceived purposes of budgets in organizations in a developing country: field study from Ghana, Journal of African Business, Vol. 5, No.1, pp. 73-92.
177. Tsamenyi, M., Mills, J. and Tauringana, V. (2002), A field study of the budgeting process and the perceived usefulness of the budget in organizations, Journal of African Business, Vol. 3, No.2, pp. 85-103.
178. Tsamenyi, M., Noormansyah, I. and Uddin, S. (2008), Management controls in family-owned businesses: a case study of an Indonesian family-owned university, Accounting Forum, Vol. 32, No.1, pp. 62-74.
179. Tsamenyi, M., Onumah, J. and Tetteh-Kumah, E. (n.d.), Post privatization performance and organizational changes, Critical Perspectives on Accounting.
180. Tyson, T., Fleischman, R.K. and Oldroyd, D. (2004), Theoretical perspectives on accounting for labor on slave plantations of the USA and British West Indies, Accounting, Auditing & Accountability Journal, Vol. 17, No.5, pp. 758-78.
181. Uddin, S.N. (n.d.), Rationalities, domination and accounting control: a case study from a traditional society, Critical Perspectives on Accounting.
182. Uddin, S. and Hopper, T. (1999), Management control, ownership and development: experiences in privatised Bangladeshi enterprise, Mackintosh, M., Roy, R. (Eds.), Macro-reforms and Micro-processes: Political Economy and Economic Management, Elgar, London.
183. Uddin, S. and Hopper, T. (2001), A Bangladesh soap opera: privatisation, accounting and regimes of control in a less developed country, Accounting, Organizations and Society, Vol. 26, No.7-8, pp. 643-72.
184. Uddin, S. and Hopper, T. (2003), Accounting for privatisation in Bangladesh: testing World Bank claims, Critical Perspectives on Accounting, Vol. 14, No.7, pp. 739-74.
185. Uddin, S. and Tsamenyi, M. (2005), Public sector reforms and the public interest: a case study of accounting control changes and performance monitoring in a Ghanaian state owned enterprise, Accounting, Auditing & Accountability Journal, Vol. 18, No.5, pp. 648-74.
186. Van-Triest, S. and Elshahat, M.F. (2007), The use of costing information in Egypt: a research note, Journal of Accounting & Organizational Change, Vol. 3, No.3, pp. 329-43.
187. Velayutham, S. and Perera, M.H.B. (1996), The influence of underlying metaphysical notions on our interpretation of accounting, Accounting, Auditing & Accountability Journal, Vol. 9, No.4, pp. 65-85.
188. Vernon-Wortzel, H. and Wortzel, L.H. (1989), Privatisation: not the only answer, World Development, Vol. 17, No.5, pp. 633-41.
189. Virameteekul, V., Jones, C.J. and Chansarkar, B. (1995), An exploratory study of budgetary participation, motivation and performance in Thailand, Research in Accounting in Emerging Economies, Vol. 3, pp. 181-9.
190. Wallace, R.S.O. (1997), African labour systems maintenance accounting and agency theory: some fundamental questions, Critical Perspectives on Accounting, Vol. 8, No.4, pp. 393-407.
191. Wallace, R.S.O. (1990), Accounting in LDCs: a review of literature, Research in Third World Accounting, Vol. 1, pp. 3-54.
192. Waweru, N.M., Hoque, Z. and Uliana, E. (2004), Management accounting change in South Africa: case studies from retail services, Accounting, Auditing & Accountability Journal, Vol. 17, No.5, pp. 675-704.
193. Wickramasinghe, D. and Hopper, T. (2005), A cultural political economy of management accounting controls: a case study of a textile mill in a traditional Sinhalese village, Critical Perspectives on Accounting, Vol. 16, No.4, pp. 473-503.
194. Wickramasinghe, D., Gunaratne, T. and Jayakody, J.A.S.K. (2007), Interest lost: the rise and fall of the balanced scorecard project in Sri Lanka, Advances in Public Interest Accounting, Vol. 13, pp. 237-71.
195. Wickramasinghe, D., Hopper, T. and Rathnasiri, C. (2004), Japanese cost management meets SriAccounting Lankan politics: case study of a Sri Lankan public utility, Accounting, Auditing & Accountability Journal, Vol. 17, No.1, pp. 85-120.
196. Williams, R. (1958), Culture and Society, Chatto and Windus, London.
197. Xiao, J.Z., Weetman, P. and Sun, M. (2004), Political influence and coexistence of a uniform accounting system and accounting standards: recent developments in China, Abacus, Vol. 40, No.2, pp. 193-218.
198. Yan, A. and Gray, B. (1994), Bargaining power, management control and performance in United States-China joint ventures: a comparative case study, Academy of Management Journal, Vol. 37, No.6, pp. 1478-517.
199. Zhou, Z.H. (1988), Chinese accounting systems and practices, Accounting Organizations and Society, Vol. 13, No.2, pp. 207-24.
200. Burawoy, M. (1979), Manufacturing Consent, University of Chicago Press, Chicago, IL.
201. Perera, M.H.B. (1989), Accounting in LDCs: a case for localised uniformity, British Accounting Review, Vol. 21, No.2, pp. 141-58.
202. Reinikka, R. and Svensson, J. (2002), Assessing Frontline Service Delivery, Development Research Group, World Bank, Washington, DC.