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This paper examines the alternative frameworks adopted in empirical research in accounting in developed and colonised developing countries, and suggests that a more appropriate methodological framework is necessary to explain the emergence and subsequent development of the accounting profession in the colonised developing countries. In this regard, the paper rejects the claim that the expansion of the Western-based accountancy bodies into colonised developing countries is inevitable. Rather it posits the view that the influences of the U.K.-based Association of Chartered and Certified Accountants (ACCA), the American Institute of Certified Public Accountants (AICPA), the Canadian Institute of Chartered Accountants (CICA) and the dominance of Western accounting practices in the colonised developing world are intertwined with the local historical, global and cultural circumstances. Therefore, the problematique of imperialism is critical and significant for understanding the context in which the accounting profession has developed in former colonised countries. Bearing this in mind, the paper argues, then, that in order to adequately and validly investigates accounting issues in any former colonised developing nation; one has to adopt the frameworks of cultural imperialism and globalisation to fully contextualise the nature of accounting in colonised developing countries.

When societies do not recognise the value of a democratic system and the importance of certain areas of citizen's participation to improve it, the context will probably influence the meaning of childhood participation in that society. This chapter will describe youth protests in Chile, especially during the social outbreak in 2019, its origins and consequences, emphasising in the opportunities that the country has had after that episode, especially in relation to the current process of socio-political, economic and cultural transformation as a constitutional change in which childhood is identified as an area of significant prominence. Children and adolescents are demanding a position in Chilean society, as social subjects who want to be active participants in this transformation and the protagonists of the processes in which they are subjects of intervention. Therefore, the perspective of child protagonism emerges as a proposal to promote a child-centred practice in Chile.

This chapter analyzes the building of environmental governance in two post-socialist countries of Southeastern Europe, Albania, and Croatia, with a focus on forest policy reforms. After the end of the socialist era, the countries have rapidly adopted new policies and legislation directed at sustainable forest management. The main driver of policy reform is the European and international influence. Yet the developments in the countries cannot be adequately described as a mere adoption of Western-style methods and solutions, as suggested in arguments on the catch-up development of transition states. The capacities needed in post-socialist countries to deal with environmental issues differ from those in industrial societies. On the contrary, there is no essentialistic link between environmental problems and solutions to these problems in post-socialist countries. The outline of the policy reforms in Croatia and Albania reveals very different approaches to sustainable forest management and different paths in the post-socialist transition process. It is argued that capacity development in forestry in transition states needs to be based on country-specific socio-political, economic, and cultural features to be successful.

Anyone attempting to write anything on the subject of development has to immediately confront the inherently contested and normative nature of the concept. Such have been the conceptual, theoretical, methodological and substantive debates over development that it has been seen as a concept, and indeed field of studies, in crisis: its aims, agents and unit of development have been questioned and challenged (Pieterse, 2001, Chapter 1). Development is ‘an idea, an objective and an activity’ (Kothari & Minogue, 2002, p. 12) that consequently gives rise to debates over theory, policies and aims. As Pieterse and Kothari and Minogue go on to argue, such debates cannot be separated from relationships of power and the different paradigms and ideologies that shape intellectual discussion, stakeholder perspectives and decisions in policy-making institutions.

This chapter offers a pedagogical, analytical and heuristic framework for the critical analysis of higher education policy texts, and of the processes and motivations behind their articulations, grounded in considerations of relationships and flows between language, power and discourse. Theoretically the framework draws on critical discourse analysis, which provides a systematic framework for exegesis, analysis and interpretation, uncloaking the ways in which language (and other semiotic modes) work within discourse as agents and actors in the realisation, construction and perception of relations of power. The framework itself comprises two elements: one concerned with contextualising and one with deconstructing. The contextualisation element of the frame comprises three parts: temporal context, policy levers/drivers and warrant. The second element of deconstruction engages with text and discourse using a number of analytical lenses and tools derived from critical discourse analysis and critical literacy analysis.