The calculative reproduction of social structures : The field of gem mining in Sri Lanka

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Accounting decoupled : A case study of accounting regime change in a Malaysian company

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Two-phase separated flow modelling using particle tracking technique.

EThOS - Electronic Theses Online ServiceGBUnited Kingdo

Extract Of Gelidiella Acerosa (S-Act-1) As A Capacitation Agent For In Vitro Fertilisation In Goat

A study was conducted to determine if goat ovaries obtained from a slaughterhouse could be used for in vitro fertilisation (lVF). Three experiments were conducted to ascertain if a substance named S-ACT-l, extracted from a marine algae, (Gelidiella acerosa), with a chemical structure similar to heparin could be used for sperm capacitation. The acrosome reaction was tested by a dual staining technique (Experiment 1 ) and the zona free hamster penetration test (Experiment 2). In vitro maturation o f goat oocytes and fertilisation were assessed by the number of zygotes cleaving beyond the 2-cell stage (Experiment 3). Freshly ejaculated semen from two fertile bucks were used for sperm capacitation using two defined media (DM-H and DM-Ca). Heparin and S-ACT-l were tested at concentrations of 10, 20, 50 and 100 ug/ml. After incubating for 15 min. at 39° C with 5 % CO2 in air under maximum humidity, samples were stained with trypan blue and Giemsa stain (dual stain). The results indicated that the sperm treated with heparin and S-ACT - 1 showed similar staining characteristics

Postcoloniality in corporate social and environmental accountability

Using a discourse analysis of interviews with corporate managers and their published corporate sustainability information, this paper argues that corporate social and environmental accountability (CSEA) in a postcolonial context (Sri Lanka) is a textual space wherein local managers create a hybrid cultural identity through mimicking. It examines how local managers embrace and appropriate global discourses to reimagine their local managerial circumstances. They deploy a set of textual strategies – imitation, redefinition, innovation, and codification – to translate CSEA into a hybrid ‘textual(real)ity’ (i.e., interspace and duality between accounting text - textuality - and material practices - reality) whereby the global context is textualized as local and the local is contextualised as global. Nationalism, cultural ethics, and poverty enter this textual(real)ity as discursive elements that reactivate locality. A cultural notion of philanthropic giving, dana, gives local cultural authenticity to this textual(real)ity while the national politico-economic identity of poverty textualizes CSEA as a national development strategy. The paper also critiques whether these postcolonial dynamics can promote agonistic accountabilities. It contributes to the accounting literature on postcolonialism, imperialism, and globalization discourses

Neoliberalism and management accounting:Reconfiguring governmentality and extending territories

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 research examining how neoliberalism shapes, and shaped by, management accounting. Design/methodology/approach: This entails a brief review of the previous critical accounting works that refer to liberalism and neoliberalism to identify and highlight the specific themes and trajectories of neoliberal implications of management accounting has been and can be explored. This is followed by a brief commentary on the papers the authors have included in this special issue; these commentaries explain how these papers capture various dimensions of enabling and enacting neoliberal governmentality. Findings: The authors found that management accounting is now entering new territories beyond its conventional disciplinary enclosures of confinement, reconfiguring its functionalities to enable and enact a circulatory mode of neoliberal governmentality. These new functionalities then produce and reproduce entrepreneurial selves in myriad forms of social connections, networks and platforms within and beyond formal organizational settings, amid plethora of conducts, counter-conducts and resistances and new forms of identities and subjectivities. Research limitations/implications: This review can be read in relation to the papers included in the special issue as the whole issue will inspire more ideas, frameworks and methodologies for further studies. Originality/value: There is little research reviewing and commenting how management accounting now being enacted and enabled with new functionalities operating new territories and reconfiguring forms of governmentality. This paper inspires a new agenda on this project

Microaccountability and biopolitics : Microfinance in a Sri Lankan village

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Exploring the quality of corporate environmental reporting : Surveying Preparers’ and Users’ Perceptions

The authors would like to thank the editor (Professor Lee Parker) and the anonymous reviewers of the journal for their constructive comments and valuable suggestions on earlier versions of the paper. The first author also acknowledges the financial support of Damanhour University, Egypt.Peer reviewedPostprin

Doing critical management accounting research in emerging economies

The paper introduces methodological and theoretical premises of critical management accounting research and provides some guidance for researchers. We see critical management accounting research in terms of three overlapping and interrelated ‘analytical acts’ that researchers often perform: contextualising, historicising and theorising. To contextualise, researchers need to establish connections between local, everyday management accounting occurrences and changes taking place in the wider socio-political and cultural spheres. Historicising relates micro-histories to macro-histories. Thus, critical researchers need to locate management accounting technologies in historically-specific social and political contexts, and understand their emergence and reproduction as outcomes of the evolution of political-economic systems. Given the empirical findings are often site-specific and idiosyncratic in critical research, theorisation is important. Although they may be quite interesting in their peculiarity, especially to the local readership in those countries, these findings need to be made interesting for wider consumption. Theorising, in this sense, is a critical act signifying local occurrences by raising and placing them in a higher-order schema of meaning

Teaching strategic management accounting with sustainability

Current agendas such as decolonising curriculum, incorporating sustainability, and navigating the neoliberal global political-economic order demand a broader perspective on management accounting education in universities than the prevailing techno-economic taxonomy. With a critical social science approach, this paper first explores why current management accounting thought limits the consideration of social and ecological justice issues. It then seeks to broaden management accounting teaching by integrating ecological and social justice concerns into the Strategic Management Accounting (SMA) curriculum. Drawing from Deleuze and Guattari’s theoretical concepts of arborescent and rhizomatic assemblages, the paper provides a conceptual framework to contextualise, historicise, politicise, and theorise the techno-managerial particularities of SMA within a broader framework of strategising ecological and social justice. This approach encourages management accounting students to critically engage with professionally accredited techno-managerial elements of SMA while considering their sustainability implications