In recent years, increasing emphasis has been placed on the need for accounting students to view problems in their organisational and social context and accounting educators have started to use cases widely as a teaching method. Cases provide students with high-levels of reasoning, problem...

Less developed countries (LDCs) have given increasing emphasis to reduce the role of the government and to reform public sector management by adopting business-like management practices. Public sector reforms in Sri Lanka have been an interesting strategic initiative in the attempt to achieve...

The perspectives of the expert contributors reflect the strong growth of research on the topic, as accounting is increasingly recognised as an important factor in development. The book draws commentary and analyses together to inform future research, practice and policy and raises awareness of...

The perspectives of the expert contributors reflect the strong growth of research on the topic, as accounting is increasingly recognised as an important factor in development. The book draws commentary and analyses together to inform future research, practice and policy and raises awareness of...

The perspectives of the expert contributors reflect the strong growth of research on the topic, as accounting is increasingly recognised as an important factor in development. The book draws commentary and analyses together to inform future research, practice and policy and raises awareness of...

Purpose – This paper aims to explore the influence of specific characteristics of the public sector in developing countries (i.e. a low‐institutional capacity, a limited involvement of stakeholders, and high levels of corruption and informality), and of reforms of this sector, on public...

Purpose – This paper sets out to contrast the ubiquitous, globalizing influence of new public management (NPM) with an alternative approach more attuned to the local needs of communities, especially those with health and economic problems in less‐developed countries. The Ugandan...

Purpose – This paper seeks to concern itself with the determination of the effect that external factors have on the design and implementation of management accounting systems in a developing economy which has in the last decade experienced fluctuating levels of environmental uncertainty....

Purpose – The paper aims to examine a detailed case study of enterprise resource planning (ERP) customization failure in an Egyptian state‐owned company (AML) by drawing on new institutional sociology (NIS) and its extensions. It explains how ERP customization failure is shaped by the...

Purpose – This study seeks to explore the financial priorities, financial planning and control practices in locally‐established voluntary organisations (LVOs) in a developing country context. Design/methodology/approach – Two data collection methods are used to gather views from the LVO...