DOING CRITICAL MANAGEMENT ACCOUNTING RESEARCH IN EMERGING ECONOMIES
Palavras-chave:management accounting, social theories, history, politics, epistemology, critical studies.
ResumoThe 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.
Agrizzi, D., and S. Sian. 2015. Artificial corporatism: A portal to power for accountants in Brazil. Critical Perspectives on Accounting 27:56-72.
Ahmed, Z., and T. Hopper. 2014. Politics, development and NGO accountability. In Z. Hoque and L. Parker (eds), Performance Management in Nonprofit Organizations: Global Perspectives. London: Routledge, 17-42.
Alawattage, C., C. Graham, and D. Wickramasinghe. 2015. Microaccountability and biopolitics: Microfinance in a Sri Lankan village. Paper presented at the Interdisciplinary Perspectives on Accounting Conference, Stockholm, Sweden.
Alawattage, C., and D. Wickramasinghe. 2008a. Appearance of accounting in a political hegemony. Critical Perspectives on Accounting 19 (3):293-339.
———. 2008b. Changing regimes of governance in a less developed country. Research in Accounting in Emerging Economies 8:273-310.
———. 2009. Institutionalisation of control and accounting for bonded labour in colonial plantations: A historical analysis. Critical Perspectives on Accounting 20 (6):701-715.
Alawattage, C., D. Wickramasinghe, and A. Tennakoon. 2014. Performing civil society. In Z. Hoque and L. Parker (eds), Performance Management in Nonprofit Organizations: Global Perspectives. London: Routledge, 394-418.
Alawattage, C., D. Wickramasinghe, and S.N. Uddin. Forthcoming. Theorising management accounting practices in less developed countries. In E. Harris (ed.), The Routledge Companion to Performance Management and Control. London: Routledge.
Alvesson, M., and L. Empson. 2008. The construction of organizational identity: Comparative case studies of consulting firms. Scandinavian Journal of Management 24 (1):1-16.
Armstrong, P. 2000. Accounting for insecurity. Critical Perspectives on Accounting 11 (4):383-406.
______. 2002. The costs of activity-based management. Accounting, Organizations and Society 27 (1-2):99-120.
Ashraf, M.J., and S.Uddin. 2011. Management accounting research in public sector in emerging economies: A critical evaluation. In M. Abdul-Kader and J. Ashraf (eds), Review of Management Accounting Research. London: Palgrave, 415-450.
Ashraf, M.J., and S. Uddin. 2013. A consulting giant; a disgruntled client: A ‘failed’ attempt to change management controls in a public sector organisation. Financial Accountability & Management 29 (2):186-205.
Ashraf, J., and S. Uddin. 2015. Military, ‘managers’ and hegemonies of management accounting controls: A critical realist interpretation. Management Accounting Research 29:13-26.
Ashraf, J., and S.N. Uddin. 2016. Regressive consequences of management accounting and control reforms: A case from a less developed country. Critical Perspectives on Accounting 41:18-33.
Baxter, J., and W.F. Chua. 2003. Alternative management accounting research: Whence and whither. Accounting, Organizations and Society 28 (2-3):97-126.
Burawoy, M. 1998. The extended case method. Sociological Theory 16 (1):4-33.
Chandler, Jr., A. D. (1975), The Visible Hand: The Managerial Revolution in American Business. Cambridge, MA: Harvard University Press.
Cooper, D., and Hopper, T.M. 2007. Critical theorising in management accounting research. In C.S. Chapman, A.G. Hopwood, and M.D. Shields (eds), Handbook of Management Accounting Research. Oxford: Elsevier, 207-245.
Cunliffe, A.L. 2003. Reflexive inquiry in organizational research: Questions and possibilities. Human Relations 56 (8):983-1003.
Foucault, M. 1972. The Archaeology of Knowledge. London: Tavistock Publications.
Hopper, T., J. Ashraf, D. Wickramasinghe, and S.N. Uddin. 2014. Social theorisation of accounting: Challenges to positive research. In S. Jones (ed.), Routledge Companion to Financial Accounting Theory. London: Routledge, 452-471.
Hopper, T., and B. Bui. 2016. Has management accounting research been critical? Management Accounting Research, 31:10-30.
Hopper, T., M. Tsamenyi, S. Uddin, and D. Wickramasinghe. 2009. Management accounting in less developed countries: What is known and needs knowing. Accounting, Auditing & Accountability Journal 22 (3):469-514.
Hoskin, K.W., and R.H. Macve. 1986. Accounting and the examination: A genealogy of disciplinary power. Accounting, Organizations and Society 11 (2):105-136.
Johnson, H.T., and R.S. Kaplan. 1987. Relevance Lost : The Rise and Fall of Management Accounting. Boston, MA: Harvard Business School Press.
Maltby, J., and M. Tsamenyi. 2010. Narrative accounting disclosure: Its role in the gold mining industry on the Gold Coast 1900–1949. Critical Perspectives on Accounting 21 (5):390-401.
Modell, S. Forthcoming. Critical realist accounting research: In search of its emancipatory potential. Critical Perspectives on Accounting, doi:10.1016/j.cpa.2016.03.001.
Seal, W., and L. Ye. 2014. The balanced scorecard and the construction of a management control discourse. Journal of Accounting & Organizational Change 10 (4):466-485.
Tambulasi, R.I.C. 2007. Who is fooling who? New public management-oriented management accounting and political control in Malawi’s local governance. Journal of Accounting & Organizational Change 3 (3):302-328.
Tsamenyi , M., T.M. Hopper, and S.N. Uddin. Forthcoming. Management accounting in a gold mining company in Ghana. Journal of Accounting & Organizational Change.
Tsamenyi, M., J.M. Onumah, and E. Tetteh-Kumah. 2008. Post-privatization performance and organizational changes: Case studies from Ghana. Critical Perspectives on Accounting 21 (5):428-442.
Uddin, S., B. Gumb, and S. Kasumba. 2011. Trying to operationalise typologies of the spectacle: A literature review and a case study. Accounting Auditing and Accountability Journal 24 (3):288-315.
Uddin, S., and T. Hopper. 2001. A Bangladesh soap opera: Privatisation, accounting, and regimes of control in a less developed country. Accounting,Organizations and Society 26 (7-8):643-672.
_____. 2003. Accounting for privatisation in Bangladesh: Testing World Bank claims. Critical Perspectives on Accounting 14 (7):739-774.
Uddin, S., and M. Tsamenyi. 2005. Public sector reforms and the public interest: A case study of accounting control changes and performance monitoring in a Ghanaian state-owned enterprise. Accounting, Auditing & Accountability Journal 18 (5):648-674.
Van Helden, J., and S. Uddin. 2016. Public sector management accounting in emerging economies: A literature review. Critical Perspectives on Accounting 41:34-62.
Wanderley C, J. Cullen, and M. Tsamenyi. 2011. Privatisation and electricity reforms in Brazil: Accounting perspective. Journal of Accounting in Emerging Economies, 1:53-75.
Wickramasinghe, D., and T. Hopper. 2005. A cultural political economy of management accounting controls: A case study of a textile mill in a traditional Sinhalese village. Critical Perspectives on Accounting 16 (4):473-503.
Wickramasinghe, D., T. Hopper, and C. Rathnasiri. 2004. Japanese cost management meets Sri Lankan politics: Disappearance and reappearance of bureaucratic management controls in a privatised utility. Accounting, Auditing & Accountability Journal 17 (1):85-120.
Xu, W., and S. Uddin. 2008. Public sector reforms, privatisation and regimes of control in a Chinese enterprise. Accounting Forum 32 (2):162-177.
Zimmerman, J.L. 2001. Conjectures regarding empirical managerial accounting research. Journal of Accounting and Economics 32 (1–3):411-427.
Os direitos autorais para artigos publicados na ASAA Jorunal são do autor, com direitos de primeira publicação para a revista. Em virtude de aparecerem nesta revista de acesso público, os artigos são de uso gratuito, com atribuições próprias, em aplicações educacionais e não comerciais. A ASAA Journal permitirá o uso dos trabalhos publicados para fins não comerciais, incluindo direito de enviar o trabalho para bases de dados de acesso público. Os artigos publicados são de total e exclusiva responsabilidade dos autores. Não há encargos para submissão/publicação ou taxas para processamento de artigos (Articles Processing Charge - APC).