Theorising management accounting practices in less developed countries

The last two decades have witnessed a growth in research on accounting in less developed countries (LDCs). In particular, critical accounting scholarship in the area of management accounting in LDCs, though still in its infancy (Hopper and Bui, 2015), has become an important field of research. Recently, LDCs have become interesting research sites in which to explore various management accounting dynamics associated with globalisation and neoliberal reforms, the diffusion of management accounting technologies and the development of the management accounting profession and education (Hopper et al., 2009).