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This chapter aims to outline some reasons for the lack of impact of CMS with the intention of provoking debate and inciting action.

The approach is that of an essay, in which argument verges on the polemic.

Refers to public domain knowledge and evidence is adduced rather than cited precisely.

No original field research is introduced, though anecdotal evidence is cited.

The practical implications if the argument in this chapter is accepted could involve a wholesale revision of syllabi and content in business education.

The central argument is that scholarship exists not only in its own right but as a basis for credentialising social action and establishing societal priorities in pursuit of the Good Society.

Very little is new that has not been said before and not listened to.

This historical study explores accounting’s association with processes of cultural hybridisation involving themes such as image-(un)making, alliance-formation and norm-setting as part of Britain’s civilising mission during the era of modern globalisation. In doing so, the purpose of this paper is to examine the manner in which accounting may be implicated in micro-practices through which multi-layered socio-political relations of inequality are produced.

Archival materials enable an accounting understanding of the historical processes of image-(un)making, norm-setting and formation of a hybrid form of rule through elite indigenous alliances.

The study finds that the British Empire’s colonial project on civilising the indigenous peoples in British Fiji involved: the (un)making of indigenous identities and their moralities; and the elaboration of difference through ambiguous, partial and contradictory application of accounting in attempts to support the globalised civilising course. The globalising challenges indigenous peoples faced included accounting training to change habits in order to gain integration into the global imperial order. The study also finds that the colonised indigenous Fijians had emancipatory capacities in their negotiation of and resistance to accounting.

The paper identifies avenues for further accounting examination of such processes in the context of post-colonialism and current forms of neo-liberal globalisation.

By investigating accounting’s association with processes of cultural hybridisation, this paper makes a significant contribution by providing the detail on the role of accounting records kept by the British Empire to facilitate Britain’s domination and control over the colony of Fiji and its residents.

The purpose of this paper is to complement and extend accounting studies on gender and post-colonialism by examining the interrelationship between accounting, gender and sexuality within an imperial context.

Archival materials enable the construction of an accounting knowledge of how ideas of masculinity and sexuality shaped both female and male participation in distant British colonies.

By exploring the manner in which accounting may be implicated in micro-practices through which gendered/sexualized relations are produced in societies the paper finds that empire’s colonial project on Indian indentured workers, the constitution of their identities, and the translation of abstract policies into practice were facilitated by accounting instruments for management and control.

Original research based on archival studies of British colonial documents.

While sharing fundamental similarities with other colonial and post-colonial experiences, Latin America has a unique history of having been the proving ground for early Spanish and Portuguese imperial projects, of having experienced a relatively long duration of – but also historically early end to – these projects, and of negotiating a particular and complex trajectory of internal and external post-colonial relations. What can the study of this distinct colonial and post-colonial experience contribute to a broader program of postcolonial sociology? Conversely, what can a revitalized postcolonial sociology contribute to the study of Latin America? This article develops provisional answers to these questions by reviewing major currents in South and North American scholarship on the Latin American colonial and post-colonial experience. Some of this scholarship self-consciously identifies with broader movements in postcolonial studies; but much of it – both historical and contemporary – does not. By bringing together diverse strands of thought, this article sheds new light on what postcolonialism means in the Latin American context, while using the comparative leverage that this set of often overlooked cases provides to contribute to a new program of postcolonial sociology.

This paper examines social impact investing (SII), a growing source of investment from the Global North to the Global South celebrated as a new way of doing good in low-income countries, but bearing elements of neoliberalism that can reify post-colonial contexts.

A microfoundational, autoethnographic approach is used based on the author’s experiences and emotional epiphanies while engaged in an activist entrepreneurial enterprise. The author’s goal was to effect positive social change with Indigenous Mexican producers of mezcal liquor.

Despite the best of intentions and following best practices for SII, the expected altruistic outcomes were eclipsed by inadvertent post-colonial behaviours. Neoliberal foundations of financialization gave primacy to the perspectives and egos of the investors rather than meaningful impact for the Indigenous beneficiaries.

Based on the findings, three areas are presented for further research. First, how Global North social impact investors balance the ego of their motivations with the altruism of intended outcomes for beneficiaries. Second, what ownership structures of Global North investments allow for social benefits to flow through to intended beneficiaries. Third, how post-colonial power imbalances can be redressed to give an equal position to Global South beneficiaries as people, rather than financial metrics indicating only that they have become less poor.

By using autoethnographic methods that expose the vulnerability of the researcher, unique insights are generated on what happens when good intentions meet with a post-colonial context. The neoliberal underbelly of SII is revealed, and ways to make improvements are considered.

The purpose of this paper is to characterize sustainable development and sustainability as study objects for comparative management theory.

The primary objective of this paper is to characterize sustainable development and sustainability as study objects for comparative management theory.

Analytical dimensions were related to establishing three proposals, which represent possible theoretical routes for characterizing sustainable development and sustainability as study objects for comparative management theory. A framework which illustrates the theoretical route taken to develop these proposals is presented at the end of the theoretical-analytical discussions.

This paper considers that discussion about sustainable development, sustainability and comparative management theory, as interesting themes for organizational studies, lack epistemological clarity and theoretical depth. Such shortcomings are identified based upon the difficulty in identifying ontological postures, epistemological perspectives, dominant paradigms and conceptual approaches that enable greater coherence to analysis of these themes, and also support the undertaking of research that can contribute to enriching proposals related to comparative management theory.

This is an innovative paper as it relates comparative management theory approaches with structural concepts from sustainable development and sustainability developed using contributions from organizational theories, sociological reflections, and political science. The proposed characterization is intended to blaze new and alternative epistemological paths for adding greater rigor to empirical research focussed on the relationship investigated here in a theoretical context.

This paper examines the internationalization response of entrepreneurs in Hong Kong to the institutional upheaval of the Umbrella Revolution (UR), analyzed through the lens of post-colonial theory.

Inductive methods are applied to interview data on dimensions of ethnic background (local Chinese, regional Chinese and British expatriates) and geographical scope of business (Hong Kong only or global). The analysis consists of first-order concepts, second-order themes and aggregate dimensions which link the results to post-colonial theory and international entrepreneurial orientation (IEO).

Amongst informants with a high international entrepreneurial orientation (IEO), strategy response to upheaval is highly influenced by ethnic background and geographical flexibility in a post-colonial context. Applying Bhabhaian post-colonial theory, the Hong Kong UR is found to be a liminal space, where internationalization strategy in response to upheaval belies subconscious, ethics-laden constructions of post-colonial identity, manifesting in counterintuitive ways.

This paper addresses the paucity of studies on liminality and entrepreneurship and on how IEO responds to acute uncertainty in the business environment. Further, IEO is found to be an individual rather than a firm-level construct. Finally, a post-colonial theory is considered in a larger context of liminality and how the transitional self of entrepreneurs comes to terms with institutional upheaval.

This chapter reviews postcolonialism praxis. Based on the examination of postcolonialism practices, this chapter details why postcolonialism offers nothing different than colonialism despite administrative and bureaucratic changes when colonizers left the colonized territories physically.