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The paper reflects on the authors' experience of exporting accounting education to Albania. The programmes delivered in Albania were, in general, very successful. They were, however, less successful in one respect. In a way that the authors have not experienced anywhere else, the participants on the programmes showed a reluctance to take responsibility for their own learning. The paper examines the difficulties that emanated from seeking to foster a spirit of independent learning. The difficulties encountered are illustrated and analysed using the accounting education literature. The conclusion is that cultural factors were responsible for the unwillingness of the participants to take responsibility for their own learning. It is argued that neither the accounting literature nor the accounting education literature is helpful in explaining these cultural factors. It is posited that the writings of Williams (1963; 1965; 1973) better explain the difficulties encountered, particularly in the context of Albania's history.Albania, domination, waiting for orders, independent learning, culture,

A number of issues associated with exporting accounting education to East Africa are explored. There are four main themes, all of which relate to proper identification of needs. It is argued that the East African context is all-important and that programmes must be designed in the light of that context. However, programmes will be successful only if three other factors are in place. It is essential that those delivering a programme learn from their experiences since the nature of the needs are such that issues will arise which could not have been foreseen. It is necessary-whatever the original intention-for programmes to be more than simply training programmes: there must be a distinct educational dimension to them. It is very important that those delivering a programme avoid imposing values on the participants in circumstances which are very different to those encountered in the 'developed' countries.Underdevelopment, Needs, Training, Education, Cultural Baggage, Effectiveness,

PurposeThe purpose of this paper is to utilise Williams' writings on hegemony in order to examine why and how in the last 25 years efficiency has come to dominate the public sector and to explore the consequences of this development.Design/methodology/approachThe paper employs a literature‐based analysis and critique.FindingsWilliams' model is able to explain why and how the public sector has become preoccupied with a selective version of efficiency, the significant role played by accounting, and the cultural clashes encountered in the public sector.Research limitations/implicationsWilliams' model could be used in a variety of settings for a variety of purposes.Originality/valueWilliams' writings are new to the accounting literature. The paper is novel also in that it uses Williams' writings to explain efficiency's dominance.