Public sector management accounting in emerging economies: A literature review

This paper reviews public sector management accounting (PSMA) research in emerging economies (EEs) and suggests ways forward. A political economy approach to management accounting and development is adopted to analyze the findings of the papers reviewed. Our review covers the past two decades and is based on 69 papers published in international accounting and public administration journals. We find that different development phases give rise to distinctive types of management accounting practice, which often do not live up to expectations owing to local politics and other socio-economic factors. Although the quantity of PSMA research on EEs is growing, there is a need for future research that addresses how management accounting practices in the public sector in EEs are impacted by the interplay between the public management programmes of international donor agencies and the political, economic and cultural contexts of EEs. In order to capture these complex socio-political and socio-cultural contexts, solid theoretical foundations are recommended, relying especially on critical and social theories, as well as on qualitative research such as case studies

Globalisation, accounting and developing countries

Accounting is an instrument and an object in globalisation but its impact and manifestation is not uniform across Northern developed countries and Southern developing countries (DCs). This paper reviews contributions on globalisation and its influence on accounting in DCs, and identifies important research gaps. It examines the role of accounting in changing development policies, from state capitalism through neo-liberal market-based to good-governance policies. It then considers specific accounting issues, namely the diffusion of International Accounting Standards (now International Financial Reporting Standards) and how they promote global neo-liberalism; the development of the accounting profession in DCs in the face of competition from Northern global accounting firms and professional associations; accounting issues in state-owned organisations, and privatised and multinational corporations; government accounting reforms and the resurrection of the state in DCs; social and environmental accounting issues; and the rise of non-governmental organisations and their accounting and accountability. The discussion and conclusions reflect on achievements to date and important areas requiring further development

Regional harmonisation of accounting in developing countries The case of the SADCC

(SADCC - Southern African Development Co-ordination Conference)Available from British Library Document Supply Centre- DSC:DX92332 / BLDSC - British Library Document Supply CentreSIGLEGBUnited Kingdo

Botswana's commodity concentration and export earnings

Includes bibliographical references.Commodity concentration has been regarded as a major factor contributing to short-term instability in export earnings experienced by developing countries. This paper investigates the degree of export instability in Botswana's exports. It also considers whether commodity concentration is a source of instability in Botswana's export earnings. Findings found that Botswana's export instability is relatively high compared to other countries. In addition commodity concentration was found not to be the main source of instability in export earnings for the case of Botswana

Exploring Determinants of Biometric Technology in a Developing Country Context

This paper examines the prospects of biometrics usage in a developing country. It aims to identify and understand the factors that are significant in explaining the intention to adopt a biometric technology and to explore the potential role of biometric technologies in driving service excellence, productivity and security. The results of the study indicate that although industries may be aware of the benefits and advantages of using a biometric technology for improving security and productivity of an organization, this has proven to have no significant effect on deciding to adopt a biometric technology. The factors that significantly affect the intention to adopt a biometric technology are ease of use, communication, size of organization and type of organization