Management Accounting in Less Developed Countries

This e-book contains seven papers selected for a special edition devoted to management accounting in less developed countries. Accounting research in less developed countries needs to address issues of poverty reduction, corruption, community involvement, history, culture, and politics, and examine a wider spectrum of organizations ranging from households to non governmental organizations. Effective management accounting in less developed countries may require broader, simpler, open and transparent, sometimes informal systems developed locally. Here you will find a collection of mainly empirical papers on an important but neglected topic, namely how management accounting might aid economic development in poor countries.