This article examines the business of providing accountancy qualifications in South Asia and the extent of British influence on the accountancy market using the perceptions of the professional accountants in Sri Lanka. The analysis show that the British accountancy bodies have contributed to the development of accountancy in Sri Lanka and relatively equal contribution has been made by local body-the Institute of Chartered Accountants of Sri Lanka (ICASL). Results show evidence that the British influence is still substantial and continue their business as there is high demand for British accountancy qualifications irrespective of the local accounting qualifications of ICASL.
Purpose This study aims to examine how government policies have influenced the governance paradigm of Australian public universities from a historical perspective. In doing so, it addresses current uncertainty on government-governance connectivity. Design/methodology/approach The study draws on Foucault’s concept of governmentality and governance and uses a developed framework of three constituents of governance to explore government–governance connectivity through a critical discourse analysis. Findings The findings reveal that government policies have influenced the three constituents of governance differently since 1823, resulting in three distinct governance discourses. In the third governance discourse, the findings reveal a deviation from policy directions towards corporate managerialism, resulting in a hybrid governance control environment. This scenario has arisen due to internal stakeholders continuing to be oriented towards the previous management cultures. Other factors include structural and legalistic obstacles to the implementation of corporate managerialism, validity of the underlying theory informing the policy directions towards corporate managerialism and doubts on the achievability of the market based reforms associated with corporate managerialism. The totality of these factors suggests a theory practice gap to be confirmed through further empirical research. There are also policy implications for policymakers to recognize the hybrid control environment and ascertain the risk the hybrid control environment poses towards the expected outcomes of corporate managerialism. Research limitations/implications The findings are limited to a critical discourse analysis of data from specific policies and journal publications on higher education and a developed framework of constituents of governance. Originality/value The study is the first to examine government–governance connectivity in Australian public universities and also the first to introduce a three-constituent governance framework as a conduit to explore such studies. The findings contribute to the literature in identifying a theory-practice gap and offer opportunities for further research to confirm them.
This study aims to understand whether a first-time female leader's executive leadership qualities reflect the attribute of a true leader. Using the gender diversity point of view, the chapter studies the leadership characteristics that contributed to the election of a female leader in South Asia, specifically Sri Lanka. This case from Sri Lanka highlights the election of a first-time political leader (prime minister). The study determines the relevance of personalized leadership style in influencing the emancipation of nations. It also considers how other context-relevant characteristics influence their executive roles. The study found that the election of the female prime minister was not based on compassionate grounds. Empirical evidence shows that this woman had proven leadership attributes prior to becoming prime minister. The study presents unique visionary leadership attributes, experiences, and lessons for future women leaders.
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