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Article
Publication date: 19 March 2019

Sara Quach, Chandana Rathnasiri Hewege and Park Thaichon

The purpose of this paper is to understand the antecedents of fanaticism through the lens of attribution theory and “norm of reciprocity”. It is proposed that consumers…

Abstract

Purpose

The purpose of this paper is to understand the antecedents of fanaticism through the lens of attribution theory and “norm of reciprocity”. It is proposed that consumers will reward firms with high perceived effort, including both general and specific effort by increasing their loyalty and becoming a fan of the company.

Design/methodology/approach

The data are collected in a high-tech services industry, mobile phone services. A paper-based survey using mall intercept technique was employed in this study. The sampling design was a combination of convenience sampling (any adult who happened to be at a given location on a given day and time) and system probability sampling (every fifth adult who passed the data collection point was approached and asked to participate in the study). The final sample size is 600.

Findings

The antecedents of fanaticism are identified as both firm’s general effort (i.e. service quality and innovativeness) and specific effort (i.e. perceived reciprocity). In addition, perceived regulatory control moderated the relationship between innovativeness, part of firm’s general effort and customer fanaticism. To be more specific, perceived regulatory control increased the effect of perceived innovativeness on fanatical loyalty.

Originality/value

The introduction of the role of perceived regulatory control in the interactions between firms and customers has not been adopted in previous research and can contribute a new body of knowledge to the current literature. This research has implications for service providers, especially in high-tech industries.

Details

Marketing Intelligence & Planning, vol. 37 no. 3
Type: Research Article
ISSN: 0263-4503

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Article
Publication date: 1 February 2004

Danture Wickramasinghe, Trevor Hopper and Chandana Rathnasiri

The Sri Lanka Telecommunications company was recently partially privatised and a major Japanese company became responsible for its management. Previously, it was a…

Abstract

The Sri Lanka Telecommunications company was recently partially privatised and a major Japanese company became responsible for its management. Previously, it was a government department characterised by rule bound, bureaucratic management and political interventions into operational issues. The longitudinal study illustrates how a Japanese manager's charismatic and patrimonial leadership eliminated bureaucratic controls, brought new management controls and reward systems, and achieved some commercial success. However, some employees unsympathetic to the changes allied with politicians frustrated with their exclusion from organisational affairs to get the Japanese manager removed and restore formal bureaucracy. This was achieved not through direct intervention but largely through the politicians' control of the regulatory system. Conflicts between the two competing management control ideologies were profound and violent. The paper traces how modes of production and management accounting and controls in less developed countries are related, and are transformed in an unpredictable and often unexpected fashion due to cultural, economic, and political factors.

Details

Accounting, Auditing & Accountability Journal, vol. 17 no. 1
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 3 May 2013

Chandana Rathnasiri Hewege and Liyanage Chamila Roshani Perera

The purpose of this paper is to explore the effectiveness and pedagogical implications of integrating wikis into the curriculum and the subsequent learning outcomes of a…

Abstract

Purpose

The purpose of this paper is to explore the effectiveness and pedagogical implications of integrating wikis into the curriculum and the subsequent learning outcomes of a group of Net‐Gens who enrolled in an International Marketing course. The research problem of the study is: “What are the learning outcomes and pedagogical implications arising from the use of wikis?”

Design/methodology/approach

A qualitative research methodology supported by the NVivo data analysis software was employed. A triangulated approach to collecting data was used. First, the content of the three student‐generated wikis and the written text of 30 student assignments were analysed by using Nvivo software to identify emerging themes pertaining to wiki‐based learning outcomes. Second, a critical incident method was employed where students were asked to describe two positive experiences and two negative experiences related to the wiki pedagogy. Third, in‐depth interviews were conducted with six members of the teaching panel of the course to further understand the pedagogical implications of wikis.

Findings

Consistent with previous studies, it was found that wikis promoted collaborative learning, organic discussions and independent thinking. Against previous studies, however, it was found that students adapted to wiki‐based pedagogy very well, and with little difficulty. There were differential levels of student engagement in wikis, and that occasionally wikis resulted in stagnated discussions, unless clearly aligned to the curriculum.

Practical implications

A well thought‐out alignment of wiki assessments with other learning activities has the potential to engage Net‐Gens. In order to keep students enthusiastically engaged in wiki discussions, it is important to embed wiki‐based activities into other learning activities. Understanding that there is a “spill over” effect from one learning activity to another is important.

Social implications

The outcomes were especially beneficial to non‐English speaking background (NESB) students who are often inhibited in their responses in typical classroom settings.

Originality/value

While research has focussed on the use and functionality of wikis in curriculum design, there is a paucity of work on their pedagogical implications. This paper look sat the implications of a “wiki‐based pedagogy” which assumes an “emancipatory”, partially‐“constructivist” paradigm of learning, where teachers should be ready to ‘loosen the controls of the conventional teaching‐centred learning environment’.

Details

Journal of International Education in Business, vol. 6 no. 1
Type: Research Article
ISSN: 2046-469X

Keywords

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Article
Publication date: 7 June 2013

Liyanage Chamila Roshani Perera and Chandana Rathnasiri Hewege

The paper's aim is to investigate environmentally conscious behaviour among young individuals in Australia with special attention given to their climate change risk perceptions.

Abstract

Purpose

The paper's aim is to investigate environmentally conscious behaviour among young individuals in Australia with special attention given to their climate change risk perceptions.

Design/methodology/approach

In total, 20 in‐depth interviews were employed in this qualitative investigation. The informants of the investigation are young individuals (aged between 19‐25 years) in a major city in Australia. Twenty semi‐structured, in‐depth interviews ranging from 1.5‐3 hours were conducted. Purposive and snowball sampling techniques were used to ensure informant diversity and access to “information rich” cases of youth engaged in environmental groups, activism and environmental behaviour.

Findings

Four thematic categories were derived. They are: unperceived adverse effects of climate change, disassociation between adverse effects of climate change and environmentally conscious behaviour, challenges to the dominant economic model and, redefined environmental paradigm

Research limitations/implications

Based on the implications of the findings, several recommendations for communicating climate change remedial actions and encouraging environmentally conscious behaviour among young individuals are made.

Originality/value

The study contributes toward enhancing the understanding of climate change risk perceptions and environmentally conscious behaviour among young environmentalists in Australia where studies on young consumers are scarce. Findings of the study are useful in gaining young individuals' support for the successful implementations of climate change remedial actions.

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Article
Publication date: 4 January 2016

Chamila Roshani Perera and Chandana Rathnasiri Hewege

The purpose of this study is to extend the current knowledge of curriculum developments in international business and marketing curricula. Integrating sustainability into…

Abstract

Purpose

The purpose of this study is to extend the current knowledge of curriculum developments in international business and marketing curricula. Integrating sustainability into business and marketing curricula of the universities are widely debated in previous literature. Sustainability is a global phenomenon; however, curriculum development projects aimed at integrating sustainability education into international business and marketing curricula are scarce. The study investigates the learning gaps in sustainability education among undergraduates enrolled in an International Marketing course to postulate a series of pedagogical practices, leading to effective integration of sustainability education into the curricula.

Design/methodology/approach

Two-phased research method consisting of complementary data collection techniques informed the findings of this study. First, an online survey was conducted among 111 undergraduates enrolled in an International Marketing course. The findings of the survey are used in designing the second phase of data collection performed through a content analysis of essays written by 60 undergraduates evaluating sustainable marketing practices of international firms. Informed by the findings gathered through SPSS- and Nvivo-aided data analysis, this study postulates a series of pedagogical practices.

Findings

The study argues that curriculum development projects in integrating sustainability into an existing curriculum in universities should be aimed at bridging undergraduates’ learning gaps in sustainability education. The main learning gaps identified in the study reveal that undergraduates find it difficult to view the social function of international business firms from a holistic point of view; critically assess sustainable marketing practices; and articulate futuristic views on sustainable marketing practices. Further, the content analysis revealed three major thematic categories: sustainability from reductionists’ perspective, sustainable marketing practices bring nothing “but good for businesses”, ambivalent about the future success of sustainable marketing practices. Triggered by these learning gaps, thematic categories and the theoretical underpinnings of Rusinko’s (2010) matrix for integrating sustainability education, the study offers a set of practical pedagogical guidelines to incorporate sustainability education into curricula.

Research limitations/implications

The study is limited to exploring undergraduate student perspectives, and it would be worthwhile if educators’ perspectives are explored in future studies. The findings could be further improved by conducting a cross-sectional study across several business disciplines.

Practical implications

Based on the findings of the study, a set of guidelines for developing a pedagogical plan to incorporate sustainable education into curricula is presented.

Originality/value

Educators argue that successful curriculum development projects aiming at integrating sustainability into existing curricula should be aligned with the structure of the existing curricula, and those new pedagogical practices in integrating sustainability into existing curricula should be built on students’ learning gaps in sustainability education. To this end, this study examined undergraduates’ learning gaps in sustainability education and postulated pedagogical practices toward integrating sustainability education into an existing curriculum of international marketing.

Details

International Journal of Sustainability in Higher Education, vol. 17 no. 1
Type: Research Article
ISSN: 1467-6370

Keywords

Content available
Article
Publication date: 3 May 2013

Martin Davies

Abstract

Details

Journal of International Education in Business, vol. 6 no. 1
Type: Research Article
ISSN: 2046-469X

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Book part
Publication date: 1 January 2008

Chandana Alawattage and Danture Wickramasinghe

Purpose – This paper examines the changing regimes of governance and the roles of accounting therein in a less developed country (LDC) by using Sri Lanka tea plantations…

Abstract

Purpose – This paper examines the changing regimes of governance and the roles of accounting therein in a less developed country (LDC) by using Sri Lanka tea plantations as a case. It captures the changes in a chronological analysis, which identifies four regimes of governance: (a) pre-colonial, (b) colonial, (c) post-colonial and (d) neo-liberal. It shows how dialectics between political state, civil state and the economy affected changes in regimes of governance and accounting through evolving structures, processes and contents of governance.

Methodology – It draws on the works of Antonio Gramsci and Karl Polanyi to articulate a political economy framework. It provides contextual accounts from the Sri Lankan political history and case data from its tea plantations for the above chronological analysis.

Findings – The above four regimes of governance had produced four modes of accounting: (a) a system of rituals in the despotic kingship, (b) a system of monitoring and reporting to absentee Sterling capital in the despotic imperialism, (c) a system of ceremonial reporting to state capital in a politicised hegemony and (d) good governance attempts in a politicised hegemony conditioned by global capital. We argue that political processes and historical legacies rather than the assumed superiority of accounting measures gave shape to governance regimes. Governance did not operate in its ideal forms, but ‘good governance’ initiatives revitalised accounting roles across managerial agency to strengthening stewardship rather than penetrating it into the domain of labour controls. Managerial issues emerged from contradictions between political state, civil state and the economy (enterprise) constructed themselves a distinct political domain within which accounting had little role to play, despite the ambitious aims of good governance.

Originality – Most accounting and governance research has used economic theories and provided ahistorical analysis. This paper provides a historically informed chronological analysis using a political economy framework relevant to LDC contexts, and empirically demonstrates how actual governance structures and processes lay in broader socio-political structures, and how the success of good governance depends on the social and political behaviour of these structural properties.

Details

Corporate Governance in Less Developed and Emerging Economies
Type: Book
ISBN: 978-1-84855-252-4

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Article
Publication date: 18 February 2021

Danture Wickramasinghe, Christine Cooper and Chandana Alawattage

The purpose of this paper is to introduce the themes and aims of this Accounting, Auditing & Accountability (AAAJ) special issue and comments on the papers included in the…

Abstract

Purpose

The purpose of this paper is to introduce the themes and aims of this Accounting, Auditing & Accountability (AAAJ) special issue and comments on the papers included in the issue. The paper provides a thematic outline along which the future researchers can undertake more empirical research examining how neoliberalism shapes, and shaped by, management accounting.

Design/methodology/approach

This entails a brief review of the previous critical accounting works that refer to liberalism and neoliberalism to identify and highlight the specific themes and trajectories of neoliberal implications of management accounting has been and can be explored. This is followed by a brief commentary on the papers the authors have included in this special issue; these commentaries explain how these papers capture various dimensions of enabling and enacting neoliberal governmentality.

Findings

The authors found that management accounting is now entering new territories beyond its conventional disciplinary enclosures of confinement, reconfiguring its functionalities to enable and enact a circulatory mode of neoliberal governmentality. These new functionalities then produce and reproduce entrepreneurial selves in myriad forms of social connections, networks and platforms within and beyond formal organizational settings, amid plethora of conducts, counter-conducts and resistances and new forms of identities and subjectivities.

Research limitations/implications

This review can be read in relation to the papers included in the special issue as the whole issue will inspire more ideas, frameworks and methodologies for further studies.

Originality/value

There is little research reviewing and commenting how management accounting now being enacted and enabled with new functionalities operating new territories and reconfiguring forms of governmentality. This paper inspires a new agenda on this project.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 3
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 27 March 2009

Chandana Alawattage and Danture Wickramasinghe

This paper aims to report on subalterns' emancipatory accounting (SEA) embedded in transformation of governance and accountability structures (GAS) in Ceylon Tea.

Abstract

Purpose

This paper aims to report on subalterns' emancipatory accounting (SEA) embedded in transformation of governance and accountability structures (GAS) in Ceylon Tea.

Design/methodology/approach

The paper draws on James Scott's political anthropology to examine how subalterns' resistance and emancipatory accounting triggers structural transformations.

Findings

An attempt is made to theorise subaltern resistance as a form of emancipatory accounting. Concerning the commentaries that accounting has been to suppress or hegemonise the subalterns and appreciating the analysis of indigenous resistance implicated in emancipatory potential, this paper examines how a distinct subaltern group in Ceylon Tea deployed their own weapons towards the changes in GAS.

Originality/value

The accounting literature neglects how subalterns reconstruct governance and accountability structures: this paper introduces a social accounting perspective on resistance, control and structural transformations. Also, it introduces to accounting researchers James Scott's political anthropology as an alternative framework.

Details

Accounting, Auditing & Accountability Journal, vol. 22 no. 3
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 5 November 2020

Saiful Alam, Seuwandhi B. Ranasinghe and Danture Wickramasinghe

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…

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.

Details

Journal of Accounting in Emerging Economies, vol. 11 no. 1
Type: Research Article
ISSN: 2042-1168

Keywords

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