Accounting for economic development in the context of post-colonialism: the Fijian experience

Globalisation, accounting and developing countries

“…The Ghanaian government's and the WB's and IMF's assessment of two privatisations claimed that financial improvements, better customer service, improved internal business processes, greater learning and growth, and community benefits occurred but it also stressed that privatisations should be evaluated against development criteria rather than via myopic macro-level and financial analyses. The latter plays an ideological and cultural role through an economically determinist discourse (Alam et al, 2004;Rahaman et al, 2004;. For example, accounting disclosures by English goldmining companies in colonial Ghana helped legitimate extracting surplus value and repressive labour policies (Maltby & Tsamenyi, 2010): accounting discourse surrounding Balanced Scorecard performance indicators used to benchmark UK and Chinese units of a MNC rendered globalisation practical (Cooper & Ezzamel, 2013).…”

Public sector management accounting in emerging economies: A literature review

“…These include economic uncertainty, lack of institutional capacity and untimely, and often irrelevant, accounting reports. In addition, two studies in Bangladesh (Alam et al, 2004;Hoque & Hopper, 1997) examined causal relationships between environmental factors (political, industrial relations and market competition) and budget-related behaviour in SOEs. Although empirically grounded, these studies anticipated a straightforward relationship between budgets and environmental factors.…”

25 Years of Giddens in accounting research: Achievements, limitations and the future

“…Cowton and Dopson, 2002;Seal et al, 2004) or other forms of financial crises such as reduced governmental funding (see e.g. Alam et al, 2004;Lawrence and Doolin, 1997;. As suggested by the second category (see Item 'ii' in Table 11), a number of researchers have also noted how MA practices tend to be altered following changes in ownership.…”

“…Regarding the types of MA practices and/or techniques covered, a glance at the literature suggests high diversity. Examples of foci include, management by objectives (Alam, Lawrence & Nandan, 2004;Dirsmith et al, 1997), costing systems (e.g. Hyvönen, Järvinen & Pellinen, 2006;Jack, , 2007, budgets (e.g.…”

“…For example, some researchers have shown how changes in an MA structure may lead to a perceived need for changes of formal MA systems (e.g. Alam et al, 2004;, and vice versa , while others have shown how these interplay in dayto-day practices (e.g. Ahrens & Chapman, 2002;.…”