Zusammenfassung Der vorliegende Artikel verfolgt die Zielsetzung, im Kontext langfristig global erodierender, komparativer Wettbewerbsvorteile von Entwicklungsländer-Destinationen auf theoretisch-konzeptioneller Basis Möglichkeiten zur Institutionalisierung von nachhaltigen...

The African Growth and Opportunity Act (AGOA) is a preferential trade agreement between the United States and approved African countries, allowing duty-free and quota-free access to the U.S. market. Following AGOA’s implementation in 2000, several African countries experienced a dramatic...

The Generalized System of Preferences (GSP)—a system of differential and favorable trade arrangements toward less developed countries, adopted by the General Agreement on Tariff and Trade (GATT)—has been around since the early 1970s. A primary objective of these schemes has been to promote...

For most sub-Saharan African countries, participation in international trade almost always means exporting primary, often agricultural, products and importing machinery and other manufacturing goods. In appreciation of the detrimental economic effects of this situation on SSA countries, the EU...

Because of concern that tariff reductions in Organisation for Economic Co-operation and Development (OECD) countries will translate into worsening export performance for the least developed countries, the erosion of trade preferences may become a stumbling block for multilateral trade...

The proliferation of preferential trade liberalization over the last 20 years has raised the question of whether it slows multilateral trade liberalization. Recent theoretical and empirical evidence indicates that this is the case even for unilateral preferences that developed countries provide...

Most research on management accounting change relates to practices in developed countries. This paper reports on a field study of management accounting change in the South African context. It uses a contingency theory framework within four retail companies to understand the processes of their...

Purpose – This paper seeks to evaluate the recent decision of the Bangladeshi Government and accounting profession to adopt international accounting standards (IASs). Design/methodology/approach – The paper uses a variety of archival data and interviews with key actors, including preparers...

Purpose – This paper seeks to respond to recent calls for more engagement‐based studies of corporate social reporting (CSR) practice by examining the views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh. Design/methodology/approach –...

Purpose – The aim of the paper is to describe and explain, using a combination of interviews and content analysis, the social and environmental reporting practices of a major garment export organisation within a developing country. Design/methodology/approach – Senior executives from a major...