STUDIES IN MANAGEMENT ACCOUNTING CONTROL SYSTEMS IN LESS DEVELOPED COUNTRIES
ABSTRACT: This paper will be
focused on research on management control systems in those countries that can
be classified as less developed countries (LDCs). The aims are to evaluate the
roles of management control systems in LDCs and also to examine the influence
of environmental conditions in these countries on management control systems.
This paper identified that re-searchers who study management control system in an
organization especially in LDCs, recognise a number of environmental / external
factors (such as: economic, social and political climate, industrial relations,
competition, and government regulation) and internal factors (such as
individual behaviour and organizational power relations) that may affect the management
control system in an organization. This paper is based on an intensive review
of previous literature in management control systems in LDCs. Less developed
countries, also known as Third World or developing or emerging economies, are
the countries that do not belong to the developed economies such as Japan and
most Western countries (Wallace, 1990; Hopper et al., 2003a). Less developed
countries are mostly found in East Europe, Asia, the Caribbean, the Pacific
Islands and Africa. This paper is furthermore aimed to inspire management and
accounting research-ers to focus their study on LDCs environment including
Indonesia.
Keywords: Management
Accounting Control Systems (MACS), less developed countries (LDCs), informal control,
formal control.
Penulis: Irvan Noormansyah
Kode Jurnal: jpmanajemendd080040
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