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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.

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.

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.

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.

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.

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?”

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.

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.

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.

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

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’.

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.

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.

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

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.

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.

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.

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.

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.

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.

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

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.

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.

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.

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.

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.

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.

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.

The World Bank-sponsored public financial management reforms attempt to instil fiscal discipline through techno-managerial packages. Taking Ghana's integrated financial management information system (IFMIS) as a case, this paper explores how and why local actors engaged in counter-conduct against these reforms.

Interviews, observations and documentary analyses on the operationalisation of IFMIS constitute this paper's empirical basis. Theoretically, the paper draws on Foucauldian notions of governmentality and counter-conduct.

Empirics demonstrate how and why politicians and bureaucrats enacted ways of escaping, evading and subverting IFMIS's disciplinary regime. Politicians found the new accounting regime too constraining to their electoral and patronage politics and, therefore, enacted counter-conduct around the notion of political exigencies, creating expansionary fiscal conditions which the World Bank tried to mitigate through IFMIS. Perceiving the new regime as subverting their bureaucratic identity and influence, bureaucrats counter-conducted reforms through questioning, critiquing and rhetorical venting. Notably, the patronage politics of appropriating wealth and power underpins both these political and bureaucratic counter-conducts.

This study contributes to the critical accounting understanding of global public financial management reform failures by offering new empirical and theoretical insights as to how and why politicians and bureaucrats who are supposed to own and implement them nullify the global governmentality intentions of fiscal disciplining through subdued forms of resistance.

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

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

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.

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.