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Article
Publication date: 24 December 2020

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.

Details

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

Keywords

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 as a…

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

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.

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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

Keywords

Article
Publication date: 27 March 2009

Trevor Hopper, Mathew Tsamenyi, Shahzad Uddin and Danture Wickramasinghe

The purpose of this paper is to evaluate management accounting research in developing countries and formulate suggestions for its progression.

10893

Abstract

Purpose

The purpose of this paper is to evaluate management accounting research in developing countries and formulate suggestions for its progression.

Design/methodology/approach

This is a desk based study of existing literature analysed through a framework of management control transformation in developing countries derived from the authors' research.

Findings

Research is growing, especially on accounting in state‐owned and privatised enterprises but more is needed on small and micro enterprises, agriculture, non‐governmental organisations, and transnational institutions.

Originality/value

This is the first review of this area and thus should help intending and existing scholars.

Details

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

Keywords

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

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 issue…

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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

Keywords

Article
Publication date: 30 December 2022

Sunil Tiwari, Patita Paban Mohanty, Imali N. Fernando, Ibrahim Cifci and Mahendra Babu Kuruva

This paper aims to investigate the specific tea tourism (TT) determinants. This paper uses the Porter’s Diamond model to critically examine how India and Sri Lanka gained a…

Abstract

Purpose

This paper aims to investigate the specific tea tourism (TT) determinants. This paper uses the Porter’s Diamond model to critically examine how India and Sri Lanka gained a competitive advantage in the international market.

Design/methodology/approach

A cross-country study was conducted in which TT destinations in both India and Sri Lanka were considered for study. TT stakeholder perspectives were assessed through the Porter Diamond model, whereas data collection was based on a structured questionnaire that adopted the conceptual model (refer to the questionnaire as annex 1).

Findings

This study revealed that each determinant of Porter’s Diamond model (i.e. Factor Conditions – FC, Demand Conditions – DC, Related and Supporting Industry – RSI, Firm Strategy, Structure and Rivalry – SSR, Government – GO and Situational Force – SF) is playing a significant role in TT and India has an edge on Sri Lanka as a TT destination over each determinant of Porter Diamond model.

Research limitations/implications

This study restricts its scope to the present TT stakeholders of India and Sri Lanka, comprising 6 latent variables and 31 indicators, offering opportunities for future research to tourists and local residents in TT using the same model variables, and indicators.

Practical implications

This study highlights the emerging TT destinations in India and Sri Lanka by sensitizing the competitiveness and comparativeness using Porter’s Diamond model through the partial least squares structural equation modeling.

Originality/value

This study reflects a unique way of exploring emerging TT destinations through Porter’s Diamond model, signifying the competitive advantage.

目的

为了研究茶旅游的具体决定因素, 本文采用波特钻石模型批判性地检验印度和斯里兰卡如何在国际市场上获得竞争优势。

设计/方法论/方法

以印度和斯里兰卡作为茶旅游目的地进行的一项跨国研究。基于一项结构化问卷(附件1)进行数据收集, 并通过波特钻石模型评估茶旅游利益相关者的观点。

发现

研究表明, 波特钻石模型的每个决定因素:因子条件(FC)、需求条件(DC)、相关和支持产业(RSI)、企业战略、结构和竞争(SSR)、政府(GO)和情境力量(SF)都在茶旅游中发挥着重要作用。作为茶旅游目的地, 印度比斯里兰卡在波特钻石模型的每个决定因素方面都更具有优势。

研究局限/启示

目前的研究范围仅限于印度和斯里兰卡目前的茶旅游利益相关者, 包括六个潜在变量和31个指标, 为未来研究茶旅游中游客和当地居民的未来研究使用相同的模型变量和指标提供了可能。

实践启示

本研究使用波特钻石模型和PLS-SEM模型来突出印度和斯里兰卡作为新兴茶旅游目的地的竞争力和可比性。

创意/价值

这项研究展现了一种通过波特钻石模型来探索新兴茶旅游目的地的独特方法, 表明了它的竞争优势。

Propósito

Para investigar los determinantes específicos del turismo del té, el documento actual emplea el modelo del Diamante de Porter, examinando de forma crítica, cómo India y Sri Lanka obtuvieron una ventaja competitiva en el mercado internacional.

Diseño/metodología/enfoque

Este estudio se llevó a cabo en dos destinos turísticos del té como India y Sri Lanka. Las perspectivas de las partes interesadas en el turismo del té se evaluaron a través del modelo del Diamante de Porter, mientras que la recopilación de datos se basó en un cuestionario estructurado, adaptado del modelo conceptual (consulte el cuestionario como anexo 1).

Conclusiones

El estudio reveló que cada determinante del modelo del Diamante de Porter; Las condiciones de los factores (FC), las condiciones de la demanda (DC), la industria relacionada y de apoyo (RSI), la estrategia, la estructura y la rivalidad de la empresa (SSR), el gobierno (GO) y la fuerza situacional (SF) están desempeñando un papel importante en el turismo del té e India tiene una ventaja sobre Sri Lanka como destino de turismo de té sobre cada determinante del modelo de Porter.

Limitaciones/implicaciones de la investigación

El estudio actual restringe su alcance a las partes interesadas en el turismo del té de la India y Sri Lanka, que comprende seis variables latentes y 31 indicadores, ofreciendo oportunidades para futuras investigaciones a los turistas y residentes locales en el turismo del té utilizando las mismas variables e indicadores del modelo.

Implicaciones prácticas

El presente estudio destaca los destinos emergentes del turismo del té en India y Sri Lanka, sensibilizando la competitividad y la comparabilidad, utilizando el modelo del diamante de Porter y el modelo PLS-SEM.

Originalidad/valor

Este estudio refleja una forma única de explorar los destinos emergentes del turismo del té a través del modelo de diamante de Porter, lo que significa la ventaja competitiva.

Article
Publication date: 9 January 2017

Wasanee Tharanga Ranasinghe, Park Thaichon and Malanee Ranasinghe

The purpose of this paper is to evaluate the applicability of the strategic place brand-management model (SPBM) for a product-place co-branding context, focussing on Sri Lanka’s…

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Abstract

Purpose

The purpose of this paper is to evaluate the applicability of the strategic place brand-management model (SPBM) for a product-place co-branding context, focussing on Sri Lanka’s tea industry.

Design/methodology/approach

Conducted as an exploratory case study, pattern matching and explanation building methods are employed to analyse data from secondary sources such as archival data and documentation.

Findings

Strategic components of place branding in SPBM are applicable for product-place co-branding, as evidenced in Sri Lanka’s tea industry, although key strategies appear to be reactive rather than proactive in this context.

Practical implications

The findings provide reassuring guidance to practitioners on applying strategic place branding models in product-place co-branding settings, given the unique risks associated with product-place co-branding.

Originality/value

Given the novelty of and the need to advance knowledge on product-place co-branding as a component of place branding, this study extends extant literature on the use of SPBM in a successful product-place co-branding setting. Additionally, it extends the value of place branding concepts for industries other than popularly studied tourism.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 29 no. 1
Type: Research Article
ISSN: 1355-5855

Keywords

Book part
Publication date: 30 December 2013

Prashant Amrutkar

This chapter presents a critique of the so-called peace process through military action within the Sri Lankan ethnic conflict. There is a need to study this problem from the…

Abstract

This chapter presents a critique of the so-called peace process through military action within the Sri Lankan ethnic conflict. There is a need to study this problem from the psychological, developmental, and humanitarian point of view. This chapter analyses the deep-rooted seeds of the problem, its historical background, its various domestic and international angles and perceptions, and the international angles as well as regional implications of the Sri Lankan Tamil insurgency. The nature of the problem, the effect of ethnic conflict in Sri Lanka on regional security, and the militarily remedization of the problem by Sri Lankan government and its result are focused on here.

Finally, the study identifies the contemporary role of diaspora communities as a severe hindrance to a lasting peace in the country. Thus, the analysis concludes that lasting peace in the island is possible only through the promotion of a genuine liberal democracy, from both within and without. Suggestions for future peace, stability, and development have been put forward.

Details

Cooperation for a Peaceful and Sustainable World Part 2
Type: Book
ISBN: 978-1-78190-655-2

Article
Publication date: 4 January 2021

Sriyalatha Kumarasinghe, Indujeeva Keerthilal Peiris and André M. Everett

This study investigates how a globally-oriented, developing country enterprise formulates and implements ethics strategies, policies and behaviours with respect to its…

Abstract

Purpose

This study investigates how a globally-oriented, developing country enterprise formulates and implements ethics strategies, policies and behaviours with respect to its stakeholders, and how the case company discloses and utilises its ethics strategies, policies and behaviours to gain competitive advantage and create stakeholder value.

Design/methodology/approach

A longitudinal single case study is presented featuring a tea producer and marketer in Sri Lanka, one of the country’s largest exporters, that is targeting a global consumer market. Applying Spiller’s (2000) framework for ethical business practices, this research analyses data collected in a series of interviews in combination with content analysis of company annual reports and sustainability reports covering 2010 to 2019 supplemented by on-site observation.

Findings

Analysis reveals that the company maintains ethical strategies, policies and behaviours with respect to its prominent stakeholders, and strategically discloses those practices. The firm’s proactive disclosures of its business and sustainability ethics practices enabled it to establish and sustain competitive advantage over its competitors. The findings are discussed in light of their theoretical and practical implications, identifying areas for future studies.

Originality/value

This is the first ethics study to include both longitudinal documentary analysis and personal interviews in a single case study based in Sri Lanka. It contributes to discussion regarding balancing ethics and sustainability as parts of business strategies for reputation building and value creation through identifying salient stakeholders and ethics-based non-financial disclosures by contemporary business organisations.

Details

Meditari Accountancy Research, vol. 29 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

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