Purpose – The purpose of this paper is to examine how the Buddhist and Hindu people in non-Western societies perceive rational accountability practices in religious organizations, through their respective religious “spirit” and “beliefs” and in combination with broader structural...

This paper examines the critical role the 'accounting language' plays in organisational change. Whilst researchers have studied 'business planning' as a pedagogic device aimed at controlling spending and at introducing accountability, the explicit role played by 'accounting language' in the...

Purpose – The paper aims to examine how indigenous accounting practices are mobilised in the daily life of a subaltern community, and how and why the members of that community have managed to preserve such practices over time despite external pressures for change. Design/methodology/approach...

Purpose – The purpose of this paper is to present empirical evidence on how and why a poor rural community is engaged in certain calculative practices, and how these are embedded in a “total institution” defined in terms of “relations of production” and “relations in production”....

Purpose: this study aims to explore the influence of corporate governance (CG) on non-board business unit (BU) managers in relation to its perceived effects on managerial/organizational outcomes. Design/methodology/approach: following the recent implementation of the CG code in a conglomerate,...

Purpose: This study aims to examine the availability and effectiveness of management accounting systems (MAS) for functional managers located in an African developing country (Mauritius). Design/methodology/approach: Based on the MAS dimensions defined by Chenhall and Morris, a...

Purpose: This study seeks to explore the financial priorities, financial planning and control practices in locally-established voluntary organisations (LVOs) in a developing country context. Design/methodology/approach: Two data collection methods are used to gather views from the LVO...

Following the recent adoption of a national code of corporate governance (CG) in a developing economy (Mauritius), the authors assessed the level of CG adoption by locally-listed companies using annual report disclosures. Whilst a satisfactory level of adoption is observed for a numberof CG...