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...

Purpose: The paper illustrates how accountability of collaborative governance was constituted in the context of disaster managerial work carried out by the Government, local authorities, and Maori community organisations, after the 2010–2011 Canterbury earthquakes in New Zealand....

Purpose: This paper examines how a “quasi-formal” organisation in a developing country engages in informal means of organising and decision-making through the use of calculative measures. Design/methodology/approach: The paper presents a case study of a large-scale indigenous manufacturing...

Purpose: This paper analyses participatory budgeting (PB) in two Indonesian indigenous communities, illustrating how the World Bank sponsored neo-liberal model of “technical rational” PB is overshadowed by local values and wisdom, consisting of sophisticated, pre-existing rationalities for...

Purpose: First, the paper examines the short-term fiscal and budgetary responses of the South Asian governments to the COVID-19 pandemic. Next, it brings out the implications of such responses, focusing on India, Nepal and Sri Lanka. Design/methodology/approach: The paper is based on multiple...

DOI: 10.1108/13552550810887408

Purpose: This study aims to address the possibility of integrating some elements of the “radical constructivist” approach to management accounting teaching. It answers the following two questions: to what extent should management accounting educators construct a “radical constructivist”...