From critical accounting to an account of critique: the case of cultural emancipators

Lautour, Vassili Joannidès de; Wickramasinghe, Danture; Berland, Nicolas

doi:10.1080/01559982.2019.1588452

Cited by 4 publications

(1 citation statement)

References 160 publications

(191 reference statements)

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“…Giovannoni et al , 2016; Palermo et al , 2017; Braumann et al , 2020), but we know less concerningly how this blueprint is implicated and instantiated in developing countries. Further, although the present few management accounting and control (MAC) studies in developing countries represent valuable insights into how neo-liberal control systems are implicated in socio-political ramifications (Alawattage et al , 2019; Hopper et al , 2012; Joannidès de Lautour et al , 2019; Rana et al , 2019), in these critical stances, minimal concern has been directed to studying RBC. Accordingly, considering the lack of any inclusive attempt to examine RBC systems as a “situated practice” in developing contexts, this study primarily seeks to investigate the institutional ramifications affecting the introduction and transformation of ERM systems, including RBC, in an Egyptian company (henceforth, ABC Company) [1].…”

Section: Introductionmentioning

confidence: 99%

Towards an institutional understanding of risk-based management controls: evidence from a developing market

Metwally,

Diab

2024

QRAM

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Purpose In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from institutional studies, this study aims to examine the multiple institutional pressures surrounding an entity and influencing its risk-based management control (RBC) system – that is, how RBC appears in an emerging market attributed to institutional multiplicity. Design/methodology/approach The authors used qualitative case study research methods to collect empirical evidence from a privately owned Egyptian insurance company. Findings The authors observed that in the transformation to risk-based controls, especially in socio-political settings such as Egypt, changes in MAC systems were consistent with the shifts in the institutional context. Along with changes in the institutional environment, the case company sought to configure its MAC system to be more risk-based to achieve its strategic goals effectively and maintain its sustainability. Originality/value This research provides a fuller view of risk-based management controls based on the social, professional and political perspectives central to the examined institutional environment. Moreover, unlike early studies that reported resistance to RBC, this case reveals the institutional dynamics contributing to the successful implementation of RBC in an emerging market.

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Section: Introductionmentioning

confidence: 99%

Towards an institutional understanding of risk-based management controls: evidence from a developing market

Metwally,

Diab

2024

QRAM

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A Convention Theorist Approach to Accounting

Chiapello

2023

Handbook of Economics and Sociology of Conventions

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Operationalising ethnicity in accountability: insights from an ethnic group within the Salvation Army

Lautour

Hoque

Wickramasinghe

2021

AAAJ

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PurposeThis paper explores how ethnicity is implicated in an etic–emic understanding through day-to-day practices and how such practices meet external accountability demands. Addressing the broader question of how ethnicity presents in an accounting situation, it examines the mundane level responses to those accountability demands manifesting an operationalisation of the ethnicity of the people who make those responses.Design/methodology/approachThe study followed ethnomethodology principles whereby one of the researchers acted both as an active member and as a researcher within a Salvation Army congregation in Manchester (UK), while the others acted as post-fieldwork reflectors.FindingsThe conceivers and guardians of an accountability system relating to the Zimbabwean-Mancunian Salvationist congregation see account giving practices as they appear (etic), not as they are thought and interiorised (emic). An etic–emic misunderstanding on both sides occurs in the situation of a practice variation in a formal accountability system. This is due to the collision of one ethnic group's emics with the emics of conceivers. Such day-to-day practices are thus shaped by ethnic orientations of the participants who operationalise the meeting of accountability demands. Hence, while ethnicity is operationalised in emic terms, accounting is seen as an etic construct. Possible variations between etic requirements and emic practices can realise this operationalisation.Research limitations/implicationsThe authors’ findings were based on one ethnic group's emic construction of accountability. Further research may extend this to multi-ethnic settings with multiple etic/emic combinations.Originality/valueThis study contributed to the debate on both epistemological and methodological issues in accountability. As it is ill-defined or neglected in the literature, the authors offer a working conceptualisation of ethnicity – an operating cultural unit being implicated in both accounting and accountability.

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From critical accounting to an account of critique: the case of cultural emancipators

Cited by 4 publications

References 160 publications

Towards an institutional understanding of risk-based management controls: evidence from a developing market

Towards an institutional understanding of risk-based management controls: evidence from a developing market

A Convention Theorist Approach to Accounting

Operationalising ethnicity in accountability: insights from an ethnic group within the Salvation Army

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