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, finance and insurance sector at Colombo Stock Exchange (CSE) using questionnaires addressed to financial and accounting …
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Sri Lanka has made considerable efforts in aligning its accounting and auditing practices with international standards … to establish a high-quality corporate financial reporting system. Corporate accounting and disclosure practices … enactment of the Sri Lanka Accounting and Auditing Standards Act and establishment of the Sri Lanka Accounting and Auditing …
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Purpose – This paper aims to report on subalterns' emancipatory accounting (SEA) embedded in transformation of …'s political anthropology to examine how subalterns' resistance and emancipatory accounting triggers structural transformations …. Findings – An attempt is made to theorise subaltern resistance as a form of emancipatory accounting. Concerning the …
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