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Book part
Publication date: 8 December 2021

Suzanne Temwa Gondwe Harris

When questioning the relationship between media, development, and democracy, especially in the ill-defined “Global South,” it’s important to go beyond the commonly held…

Abstract

When questioning the relationship between media, development, and democracy, especially in the ill-defined “Global South,” it’s important to go beyond the commonly held meta-narratives that frame these concepts as common sense. In a quest to investigate alternative characterizations of these terms, this chapter uses Ghanaian political economist Lord Mawuko-Yevugah’s (2014) theoretical framework of “developmentality” to explain how development has been used as an ideological instrument to promote the Western liberal media model in the “Global South.” Using a case study of Malawi, which is heavily dependent on foreign aid from the same countries who have defined and promoted this liberal media model aboard, raises important questions about a media model that is characterized by high objectivity and political neutrality on one side, but subjects countries to high levels of competition and free market principles on the other. By outlining the temporal sequence of events that have unfolded since the arrival of missionary media in the 1800s, the presence of international donors and the rise in non-governmental organizations, this chapter reveals how certain ideologies and practices have been legitimized through development to preserve the unequal balance of power between the “Global South” and their former colonial powers.

Article
Publication date: 30 November 2020

Padmi Nagirikandalage, Ben Binsardi, Kaouther Kooli and Anh Ngoc Pham

The purpose of this study is to investigate the resistance in management accounting practices (MAPs) in a developing economy in the manufacturing and service sectors in Vietnam.

Abstract

Purpose

The purpose of this study is to investigate the resistance in management accounting practices (MAPs) in a developing economy in the manufacturing and service sectors in Vietnam.

Design/methodology/approach

Data collection was carried out using survey questionnaires in Vietnamese language. The questionnaires were distributed to selected respondents from the manufacturing and service organisations in Vietnam. Textual structuralism was used to analyse different categories of data, i.e. survey questionnaires, photos and qualitative texts obtained from the literature.

Findings

The findings indicate that the usage of MAPs is more prevalent in the manufacturing sector than in the service sector. In addition, various traditional and contemporary MAPs are being used concurrently in Vietnam, which challenges the classical twofold dichotomy between mere socialism and mere neoliberalism.

Research limitations/implications

The textual and photographic structuralism is used in this study to analyse primary data (geography and society and time) in a static setting. Hence, it does not analyse the research phenomena in a dynamic equilibrium setting to view the development of the research phenomena over time. Further research could expand data collection to include longitudinal and dynamic settings.

Practical implications

MAPs can be implemented in economic systems ranging from command to capitalist systems. Although most countries in the world follow a mixed economic system, specific MAPs could be designed for a transitional economic system such as that of Vietnam. This affects both theorists and practitioners in Vietnam applying sustainable MAPs to boost a country's competitiveness during transition.

Originality/value

This study expands understanding of the conformity of MAPs in relation to economic systems under the Communist Party of Vietnam (CPV) – the ruling party of the Socialist Republic of Vietnam. Understanding the differences in the way these MAPs are utilised constitutes an essential area of the accounting discipline to advance MAPs in Vietnamese enterprises and progress theoretical development of sustainable MAPs.

Content available
Book part
Publication date: 8 December 2021

Abstract

Details

Media, Development and Democracy
Type: Book
ISBN: 978-1-80043-492-9

Abstract

Details

Media, Development and Democracy
Type: Book
ISBN: 978-1-80043-492-9

Book part
Publication date: 27 December 2013

John Barry

This chapter explores the ideas of Alasdair MacIntyre and Vaclav Havel and what these two thinkers can contribute to green political theory.

Abstract

Purpose

This chapter explores the ideas of Alasdair MacIntyre and Vaclav Havel and what these two thinkers can contribute to green political theory.

Design/methodology/approach

This chapter includes examination of some of the key works of Havel and MacIntyre and analysis of these works from the point of view of green political theory.

Findings

The section ‘Havel and the Imperative to “Live in Truth”: Dissent and Green Politics’ explores Havel’s thought with a particular emphasis on his ethicised notion of political action and critique (‘living in truth’) and his focus on the centrality of dissent (both intellectually and in practice) as central to political critique and action. The section ‘MacIntyre as a Green Thinker: Vulnerability in Political and Moral Theory’ offers an overview of MacIntyre interpreted as a putative green thinker, with a particular emphasis on his ideas of dependence and vulnerability. The Conclusion attempts to draw some common themes together from both thinkers in terms of what they have to offer contemporary green political thought.

Research limitations/implications

What is presented here is introductory, ground clearing and therefore necessarily suggestive (as well as under-developed). That is, it is the start of a new area of exploration rather than an analysis based on any exhaustive and comprehensive knowledge of both thinkers.

Practical implications

This chapter offers some initial lines of exploration for scholars interested in the overlap between green thinking and the work of Havel and MacIntyre.

Originality/value

This is the first exploration of the connections between the works of Havel and MacIntyre and green political theory.

Details

Environmental Philosophy: The Art of Life in a World of Limits
Type: Book
ISBN: 978-1-78350-137-3

Keywords

Book part
Publication date: 9 November 2016

Gloria Agyemang

This chapter analyses the emergency policy responses that the European Union made during the summer of 2015 to manage the significant numbers of migrants entering Europe. The…

Abstract

This chapter analyses the emergency policy responses that the European Union made during the summer of 2015 to manage the significant numbers of migrants entering Europe. The chapter employs Broadbent’s (1998) ideas of ‘accounting logic’ to analyse these policy actions. The chapter argues that there are multiple and complex reasons why people migrate, and why in this instance people are prepared to risk their lives by taking perilous journeys. An ‘accounting logic’ leads to decisions being based mainly on financial inputs and expected outputs rather than on the social and humanitarian needs of migrants and refugees. Despite the significant amount of resources provided by the European Union, the crisis continues. The risks associated with employing an accounting logic are that it may preclude a full understanding of situations by silencing other values and logics.

Details

Accounting in Conflict: Globalization, Gender, Race and Class
Type: Book
ISBN: 978-1-78560-976-3

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Book part
Publication date: 27 October 2020

Cheryl R. Lehman

This paper is intended as an overview and think piece, contributing to literature identifying accounting’s impact in making things knowable. Critical accounting research has…

Abstract

This paper is intended as an overview and think piece, contributing to literature identifying accounting’s impact in making things knowable. Critical accounting research has always sought alternative ways of understanding the discipline and the legacy is extended here by considering pathways forward. Accounting continually impacts public policy in what it privileges for selecting and in what it silences and neglects. Given that humans are meaning-making we have choices, and this essay interrogates accounting techniques operating as façades while disguising social impacts. Promoting qualitative accounting research that reimagines these complexities and considers moral contexts is the substance of this essay, for advancing the public interest in accounting.

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Resistance and Accountability
Type: Book
ISBN: 978-1-83867-993-4

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Article
Publication date: 30 October 2023

John De-Clerk Azure, Chandana Alawattage and Sarah George Lauwo

The World Bank-sponsored public financial management reforms attempt to instil fiscal discipline through techno-managerial packages. Taking Ghana's integrated financial management…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Content available
Book part
Publication date: 8 December 2021

Abstract

Details

Media, Development and Democracy
Type: Book
ISBN: 978-1-80043-492-9

Article
Publication date: 21 September 2010

Arjen E.J. Wals

The purpose of this paper is to identify components and educational design principles for strengthening sustainability competence in and through higher education.

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Abstract

Purpose

The purpose of this paper is to identify components and educational design principles for strengthening sustainability competence in and through higher education.

Design/methodology/approach

This is a conceptual paper that uses an exemplary autobiographical empirical case study in order to illustrate and support a line of reasoning.

Findings

A number of “Gestalts” of mind‐sets of sustainability competence and key elements of the learning processes needed for developing such competence have been identified.

Originality/value

This is one of the first papers to consider sustainability competence from a transformative social learning perspective. The value of the paper lies in its potential to help teachers of university courses in re‐designing their educational processes with sustainability competence in mind.

Details

International Journal of Sustainability in Higher Education, vol. 11 no. 4
Type: Research Article
ISSN: 1467-6370

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