According to the World Bank and United Nations indicators, Malawi is one of the poorest countries in Africa. During the one party autocratic rule of Dr Banda from 1964 to 1993, the government encouraged people to work on their farms; hence the informal sector was largely suppressed. When the...

This article analyses the effectiveness of emerging institutions operating as substitutes for councillors in Malawi's decentralised framework. Councillors are a cornerstone for consolidating local-level democracy and an avenue for achieving good governance ideals. In Malawi, the absence of...

Purpose – The purpose of this paper is to operationalise the concept of corporate social responsibility (CSR) within the framework of Ubuntu in selected Malawian organizations. The intention is to analyze whether CSR can be applied cross‐culturally. Design/methodology/approach – The paper...

Purpose – This paper seeks to introduce, summarise, and reflect on the key themes and findings raised by the seven papers selected for this special issue devoted to management accounting in less developed countries (LDCs). Design/methodology/approach – The conclusions are drawn from desk...

Purpose: Drawing on the ideas of postcolonial hybridity and postcolonial feminism, the purpose of this paper is to explore a contextual variant of neoliberalism, which the authors call postcolonial neoliberalism. It unpacks the peculiarities of hybridised practices of management controls...

Purpose: The purpose of this paper is to reflectively narrate the methodological journey of the authors in penetrating the positivitic hegemony of accounting and management control research in their native countries, Bangladesh and Sri Lanka. Design/methodology/approach: This paper offers an...

Purpose: The purpose of this paper is to introduce the themes and aims of this Accounting, Auditing & Accountability (AAAJ) special issue and comments on the papers included in the issue. The paper provides a thematic outline along which the future researchers can undertake more empirical...