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Another development challenge: gaining emancipation from a functional hegemony in accounting and management control research

Saiful Alam (Dhaka University, Dhaka, Bangladesh)
Seuwandhi B. Ranasinghe (University of Colombo, Colombo, Sri Lanka)
Danture Wickramasinghe (Adam Smith Business School, University of Glasgow, Glasgow, UK)

Journal of Accounting in Emerging Economies

ISSN: 2042-1168

Article publication date: 5 November 2020

Issue publication date: 26 January 2021

204

Abstract

Purpose

The purpose of this paper is to reflectively narrate the methodological journey of the authors in penetrating the positivitic hegemony of accounting and management control research in their native countries, Bangladesh and Sri Lanka.

Design/methodology/approach

This paper offers an auto-ethnography to demonstrate the lack of diversity in accounting, accountability and management control research.

Findings

Global developments in accounting and accountability reforms entail not only about how developing countries being governed through these reforms but also about how accounting research itself can be pursued alternatively. In the past several decades, a camp of British accounting researchers initiated a programme of research in this direction. Inspired by post-positivistic traditions, they aimed to explore how these reforms are predicated upon cultural-political milieus in developing countries. However, the academia in most accounting and management researchers from local universities in these countries are blindly bombarded with positivistic traditions.

Originality/value

The authors unpack how this hegemony formed and how attempts were made towards some emancipatory potentials.

Keywords

Citation

Alam, S., Ranasinghe, S.B. and Wickramasinghe, D. (2021), "Another development challenge: gaining emancipation from a functional hegemony in accounting and management control research", Journal of Accounting in Emerging Economies, Vol. 11 No. 1, pp. 27-48. https://doi.org/10.1108/JAEE-02-2019-0039

Publisher

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Emerald Publishing Limited

Copyright © 2020, Emerald Publishing Limited

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