Zusammenfassung Wie viele Menschen aus den mittel- und osteuropäischen Ländern (MOEL) werden von dem mit dem EU-Beitritt verbundenen Recht auf Freizügigkeit Gebrauch machen und nach Westen in die „alten" EU-Länder wandern? Die vorgestellten Simulationen ergeben eine Bandbreite für das...

The Sri Lanka Telecommunications company was recently partially privatised and a major Japanese company became responsible for its management. Previously, it was a government department characterised by rule bound, bureaucratic management and political interventions into operational issues. 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 – This paper aims to report on subalterns' emancipatory accounting (SEA) embedded in transformation of governance and accountability structures (GAS) in Ceylon Tea. Design/methodology/approach – The paper draws on James Scott's political anthropology to examine how subalterns'...

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...

Purpose – The purpose of this paper is to draw attention to the historical evidence of accounting practices in the ancient Asia. Design/methodology/approach – The work is a philosophical poem. Findings – Accounting and auditing had been used in Asia, especially in ancient Ceylon and India...

Purpose – Drawing upon the theory of planned behaviour (TPB), the purpose of this paper is to examine the influence of managers’ attitude and other psychological factors on sustainability reporting (SR). In doing so, this paper aims to respond to calls for the use of previously untried...

Purpose – Internationalization of capital markets gives opportunities to investors to invest their money in the country of their choice, not just in their own country. The relationships between international stock markets have become increasingly important in recent times. The purpose of this...

Purpose – The purpose of this paper is to investigate the generic skills that are important for the career success of accounting graduates in Sri Lanka from the perspectives of university educators and employers. Design/methodology/approach – Bui and Porter's (2010) expectation-performance...

Purpose Sustaining the irrigated agriculture, while conserving the natural eco-system, are the two main objectives of sustainable water management (SWM) in irrigation. Achieving both the objectives simultaneously is a complex task in most developing countries. This requires a holistic approach...