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This paper seeks to examine the impacts of the new public management (NPM)‐oriented management accounting on political control at the Malawian local government level. The objective is to investigate the extent to which NPM‐based management accounting practices have increased managerial autonomy and reduced political control.

The paper is based on an empirical study conducted in six local government assemblies in Malawi. These include Salima Town Assembly, Blantyre City Assembly, Lilongwe City Assembly, Mzuzu City Assembly, Mzimba District Assembly, and Zomba Municipal Assembly. It is based on qualitative research methodology. The qualitative data were mainly collected through personal interviews with assembly managers and councillors. In addition, the study also relied on a review of various literature and newspaper articles providing insights to the subject under study.

The paper has found that the NPM‐based management accounting has led to loss of local political control. In this regard, politicians resort to unproductive behaviors which include interference, sabotage and corruption to regain their lost political control. On the other hand, the administrators sustain their managererial autonomy through NPM‐based managerial prerogatives, seeking central government intervention and colluding with the councillors in corrupt activities.

The paper is of both theoretical and empirical value. Theoretically, the paper contributes to the management accounting literature by looking at management accounting in the context of new organizational arrangement models. In addition, the paper makes an empirical contribution to the knowledge vacuum of the impacts and applicability of the NPM‐based management systems in developing countries. It provides information and insights for reformers to consider the social, political, and cultural environment of the implementing countries so as to prevent counter‐productive consequences that may present massive negative implications on public policy outcomes.

The purpose of this paper is to operationalise the concept of corporate social responsibility (CSR) within the framework of Ubuntu in selected Malawian organizations. The intention is to analyze whether CSR can be applied cross‐culturally.

The paper is a result of a qualitative research study conducted amongst nine sampled Malawian organisations. It utilized a semi‐structured interview guide in the collection of data whereby key research questions were exploratory and descriptive in nature.

This paper finds that in the cases under study, the concept of CSR is being applied within the framework of Ubuntu rather than a Western‐oriented business approach.

CSR does not operate in a vacuum. Its application depends on the prevailing cultural context. In the cases under study, Ubuntu values influence and facilitate the application of CSR activities.

Despite the envisaged significance of Ubuntu cultural context to the understanding and applicability of CSR in Africa, there has been no adequate systematic analysis of the same. The paper is therefore filling this knowledge gap.

The purpose of this paper is to analyse the extent to which information communication technologies (ICTs) have worked as instruments of perpetuating social exclusion in developing countries.

The paper uses theoretical and conceptual analysis method based on an extensive survey of literature. It greatly draws from the theoretical and empirical insights of social policy sub disciplines of social inclusion/exclusion and social aspects of ICTs.

The paper finds that ICTs in developing countries work to further social marginalization and exclusion. The argument is that developing countries already experience high levels of social exclusion and as a result, ICTs deepen this exclusion.

Theoretically, the paper contributes to the development of literature on the impacts of ICTs in developing countries which are in most cases only assumed. The paper is also pivotal for policy analysis purposes as it informs policy makers on appropriate interventions that can ensure sustainable integration of the socially excluded groups in developing countries. In addition, this paper creates a research sub area for further empirical analysis.

The purpose of this paper is to examine how accounting is implicated in the creation and maintenance of organizational boundaries. The analysis focuses on organizations subjected to conflicting objectives as a result of new public management (NPM) reforms.

The analysis is based on case studies of four cultural organizations (Show Caves) in Greece. Data are collected from semi-structured interviews, informal discussions and document analysis. The paper draws on Bourdieu’s concepts of “field”, “capital” and “habitus” and Llewellyn’s analysis of organizational boundary maintenance.

The study observes that NPM reforms contributed to shifting organizational boundaries – from cultural/archaeological to economic/financial and this resulted in conflicting organizational objectives. This subsequently created conflicts between key actors (municipal politicians, professional managers and anthropologists). These actors, depending on the positions (and habitus) they occupy, and the capital (political, cultural and symbolic) they hold, are able to bargain for resources (economic capital). The conflicting objectives (archaeological/cultural/historical, political and commercial) that emerged and the tensions that arose between the key players shaped the identities and boundaries of the Show Caves.

The study makes an original contribution by revealing the complexity and struggle between actors and the role of accounting in managing the boundaries. For example, the study explains how financial threshold and accountability structures function within these cultural organizations that are subjected to conflicting objectives in the context of NPM reforms.