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1 – 3 of 3Saiful 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.
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Keywords
Seuwandhi Buddhika Ranasinghe and Danture Wickramasinghe
Drawing on the ideas of postcolonial hybridity and postcolonial feminism, the purpose of this paper is to explore a contextual variant of neoliberalism, which the authors call…
Abstract
Purpose
Drawing on the ideas of postcolonial hybridity and postcolonial feminism, the purpose of this paper is to explore a contextual variant of neoliberalism, which the authors call postcolonial neoliberalism. It unpacks the peculiarities of hybridised practices of management controls therein to reflect on its construction and consequences.
Design/methodology/approach
A seven-month ethnographic study was carried out in a Sri Lankan tea estate to understand both the nature and the practices of these controls.
Findings
Postcolonial neoliberalism has been animated by a hybrid form of management controls encompassing colonial action controls, postcolonial cultural controls and neoliberal results controls. This created an emancipatory space for female workers to engage in some confrontations to attain some compromises.
Originality/value
The message is that the hybridised controls are central to the construction of this form of postcolonial neoliberalism and to its reproduction. However, as these controls accompany a gendered form, female workers find a condition of possibility for some emancipatory potentials within the neoliberal development policy.
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