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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...
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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...
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Purpose: The purpose of this paper is to use the case study of development projects in Sri Lanka and development reports published from 1978 to 2006 to trace how the World Bank has utilised accounting rhetoric/languages in articulating development discourses at different stages of global...
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