Management Accounting Research on Africa

This paper presents a systematic literature review of 109 empirical articles published between 1977 and 2017 in English French on management accounting (MA) Africa. Our main results are synthesized into seven larger themes an evidence-based explanatory framework regarding MA suggests that Africa is subject to various antecedents, some which specific African countries contexts. In addition, we find current practices systems may have mainly hampered, rather than fostered, performance development many enterprises. However, our also shows overall such critical views found internationally ranked English-language journals, less esteemed Francophone journals. According analyses, the more findings can largely be explained by overriding paradigm neopatrimonialism, while positivist adhere contingency thinking. Finally, present highlights need for research about informal economy, connection development-related sustainability issues, as civil wars environmental management, impact increased presence China