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This paper aims to discuss the discourse of globalisation and its implications in the case of state-owned jute mills (SOJMs) in the post-colonial state of Bangladesh.

The authors draw upon a critical debate on the concept of globalisation and critical political economy to revisit the country’s historical, political, social and cultural construction to discuss conditions of its conformity within the global order. Additionally, the perspective of subaltern studies underpins discussion of the context of the post-colonial state.

A schematic analysis of the context surfaces issues that underpin the process of “truth production” and that have contributed to global integration of the Bangladesh economy. We consider how this discourse benefits some people, while over time, the majority are dislocated, excluded and deprived. Hence, this discourse denotes a territorial power of globalism that leads us to conceptualise Bangladesh as a neo-colonial state.

Through a case study of SOJMs, this paper contributes to discussion on the essence and implications of the globalisation discourse and on how its methods and techniques reinforce hegemony in the name of development and sustainability in the forms of liberalisation, democratisation and good governance in a state like Bangladesh.

The resurgence of interest in public sector accounting has been evident in the significant growth of the literature concerning both developed and developing countries. Literature reviews in the area, however, have only focused on the former thus leaving a gap which has been overlooked for some time. This paper begins to respond to this lack in the literature by critically assessing research on public sector accounting and financial management in developing countries. The paper elaborates the various views expressed by writers in the field and also identifies omissions in terms of themes, methodologies, and methods. In particular, we argue that most of the mainly non‐empirical studies in the literature have been influenced to a very large extent by development economics thinking (including theories the relevance of which have been significantly questioned in that discipline). We conclude by offering some suggestions for future research in the area.

The way budgets are used may reflect the requirements of particular institutional and organisational contexts, rather than a ubiquitous need to plan and control technical operations. This paper examines the budgetary processes in a particular institutional and organisational setting‐ that of a public sector commercial organisation in a developing country. The findings suggest that in the special circumstances of the organisation studied, the budgetary process is a way of demonstrating conformity with the needs and requirements of external authorities, rather than a means of assisting internal management. These findings are consistent with and added to the understanding of theory which stresses the symbolic and institutionalised uses of accounting in organisations

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

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.

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.

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

This book is a policy proposal aimed at the democratic left. It is concerned with gradual but radical reform of the socio‐economic system. An integrated policy of industrial and economic democracy, which centres around the establishment of a new sector of employee‐controlled enterprises, is presented. The proposal would retain the mix‐ed economy, but transform it into a much better “mixture”, with increased employee‐power in all sectors. While there is much of enduring value in our liberal western way of life, gross inequalities of wealth and power persist in our society.

This paper aims to examine the traditional business communities and family businesses of India, their emergence and sustained growth.

The authors analyze the role of business communities in family businesses of India and identify business communities that have still sustained and marked a global presence.

Business communities such as Marwaris have the knack for business activities and are leaders of family businesses in India today, who have sustained their past success and continue to create new histories. Other traditional business communities such as Parsis, Sindhis, Chettiars and Gujarati banias have not been able to sustain much. Possible reasons were switching to white-collar jobs, taking up diplomacy and other professions, inter caste marriages, international migration in search of business and Indian government policies.

This study provides a useful source of information for academics, policy-makers and economists.

Traditional business communities populate the list of family businesses that have marked their global presence. This paper identifies various factors that are responsible for the growth and sustainability of these business communities.

The study clarifies the role of business communities in domestic economic development.

The paper explored traditional business communities of India and assessed their role in family businesses of India that currently mark a global presence.

Outlines the massive loan default problems faced by the Bangladesh banking industry and discusses the importance of consistent and adequate public policy in reducing them. Critically reviews the government’s industrial, fiscal, monetary and tariff policies since independence in 1971, referring to relevant research; and relates them to the loan repayment performance of industrial borrowers. Castigates its excessive bureaucratic controls, lack of co‐ordination or consistency and over‐supply of credit; and its failure to recognize entrepreneurs’ general lack of experience. Puts at least part of the blame for industrial loan defaults down to “flawed” policies.

It is a common observation that new technology introduced into Third World countries frequently fails to yield the expected results. Despite the availability of adequate finance, willing donor and recipient organisations and a congenial political climate, the imported equipment is often under‐utilised, used less productively and, at the end of its useful life, the users may look forward to a fresh induction, indicating thereby that the technology provided has not been absorbed.

This paper analyzes the growth of entrepreneurship in Bangladesh in relation to its Government's privatization efforts. A survey instrument was designed to elicit opinions of entrepreneurs regarding the level of privatization and the growth of entrepreneurship. The instrument was designed in such a way that the responses were dichotomous. A Discriminant Analysis was then conducted in order to classify entrepreneurs and to determine the key variables responsible for privatization and the growth (or lack of growth) of entrepreneurship. Results indicate that the non‐availability of long‐term capital, the poor state of the economy, and excessive government regulation are the three most important explanatory variables for non‐privatization and lack of growth of entrepreneurship.