Accounting articles on developing countries in ranked English language journals: a meta-review

Abstract

PurposeThe paper conducts a metadata analysis of articles on developing countries in highly ranked “international” accounting journals, the topics covered, research methods employed, their authorship and impact, across countries and continents.Design/methodology/approachA database of the publications of accounting journals ranked A*, A and B in the Australian Business Dean Council (ABDC) journal rankings from 2009 to 2018 was constructed. A structured literature review, partly using NVivo and Leximancer, analysed the 1,317 articles on developing countries. A parallel online repository contains the research data.FindingsArticles on accounting in developing countries increased by 36% over the ten years but remained a small proportion of all published articles (i.e. 1,317 of 13,805 representing 9.5%). They have concentrated on quantitative market-based studies of financial reporting and auditing, especially in larger and relatively richer developing countries in Asia and Africa, with developed capital markets. Broader topics deemed important in recent reviews of the area, for instance, on achieving Sustainable Development Goals (SDGs) and on smaller, poorer countries, which have been neglected, albeit less so in qualitative studies. The research identifies important jurisdictional differences. Many authors held positions in British Commonwealth universities. The most cited articles overall, all quantitative, were in highly ranked North American journals, whereas most qualitative studies came from journals located in richer British Commonwealth countries.Research limitations/implicationsThe study only covers English language journals. Journals in other languages and lesser ranked journals, especially those based in developing countries, may be important sources too.Practical implicationsMore research on a broader range of accounting issues, especially in smaller and poorer developing countries, is needed. Although quantitative work is valuable, more recognition of the value of qualitative studies is needed, especially given the disappointing results of market-based policies prescribed by foreign institutions and their shift to advocating good governance reforms and achieving SDGs.Originality/valueTo the best of the authors’ knowledge, this is the most exhaustive analysis of recent accounting research on developing countries. It traces which journals have published such research, when, on which countries, on what topics and by whom. This is of interest to journal editors, course designers and researchers in the area. The authors hope that making the raw data and detailed analyses available online, consistent with protocols adopted in science disciplines, will encourage accounting researchers to do likewise to enable further testing of results and claims and build knowledge cumulatively.

The Global Reporting Initiative’s (GRI) past, present and future: critical reflections and a research agenda on sustainability reporting (standard-setting)

“…Academic research reveals how the multi-stakeholder input to the GRI Standards, and consequently reputation amongst stakeholders, is a key reason for wide corporate adoption of the GRI Standards (Adams et al , 2022). However, a review of accounting literature focused on the GRI shows some ongoing shortcomings and challenges with implementing GRI Standards in practice (Habib, 2022; Massaro et al , 2016; Moses et al , 2020; Moses and Hopper, 2022). For instance, limited resources used (Tauringana, 2020) and low emphasis on sustainability reporting by governments (Halkos and Nomikos, 2021) discourage the reliance on GRI for sustainability reporting.…”

The global management accounting principles (GMAP) and the relationship between organizational design elements

“…A causal link between organizational design, MAP and organizational competitiveness may, therefore, be expected. Although the importance of organizational design to MAP and organizational success has received research attention in other jurisdictions (e.g., Tekathen, et al, 2019;Pedroso & Gomes, 2020), the subject still requires extensive investigation in a developing country like Nigeria where knowledge on factors shaping MAP is limited (Moses & Hopper, 2021).…”

Historical Accounting for Enterprise and Society in Africa

“…Owing to its evolution across enterprise and society, including engagements with global markets, and institutions, Africa has gained scholarly traction. Yet, the role of accounting and accounting systems in Africa’s societies and economies, but equally so in Africa’s engagement with international markets and the wider world, remains inadequately explored (Moses, et al, 2020; Moses and Hopper, 2022).…”

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Accounting systems and institutions significantly influence the development of enterprise and society. Our understanding of these systems often omits the subtleties of difference, complexity, and contestation in Africa (Dedoulis and Caramanis, 2007;Lassou et al, 2021;Moses and Hopper, 2022). Early interaction with markets outside Africa developed dynamically from the eighth century and with subsequent expeditions from metropolitan Europe and Asia (Poullaos and Sian, 2010;Verhoef, 2013Verhoef, , 2014.

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“…Owing to its evolution across enterprise and society, including engagements with global markets, and institutions, Africa has gained scholarly traction. Yet, the role of accounting and accounting systems in Africa's societies and economies, but equally so in Africa's engagement with international markets and the wider world, remains inadequately explored (Moses, et al, 2020;Moses and Hopper, 2022).This Special Issue seeks to understand the history and legacy of accounting and accounting systems in the development of enterprise and society in Africa. It directs attention to all traditions of accounting through the long history of African indigenous economies and cultures.How can we address this extensive research field?…”