Purpose – The purpose of this paper is to evaluate management accounting research in developing countries and formulate suggestions for its progression. Design/methodology/approach – This is a desk based study of existing literature analysed through a framework of management control...

The Sri Lanka Telecommunications company was recently partially privatised and a major Japanese company became responsible for its management. Previously, it was a government department characterised by rule bound, bureaucratic management and political interventions into operational issues. The...

Purpose – The purpose of this paper is to evaluate management accounting research in developing countries and formulate suggestions for its progression. Design/methodology/approach – This is a desk based study of existing literature analysed through a framework of management control...