The paper explores the enactment of New Public Financial Management (NPFM) as a component of the liberal peace-building discourse, disseminated by the World Bank. The study adopts Fairclough dialectical relational approach to Critical Discourse Analysis (1992, 1999, 2010, 2012). A semiotic...

Purpose – Previous reviews of Corporate Social Reporting (CSR) literature have tended to focus on developed economies. The aim of this study is to extend reviews of CSR literature to emerging economies. Design/methodology/approach – A desk-based research method, using a classification...

Aim – This empirical study explores the association between competition, business strategy, and the uses of a multiple performance measurement system in Bangladesh manufacturing firms. Design/methodology – The study uses a questionnaire survey of 50 manufacturing companies. Data were...

Purpose – Aims to examine the changes to budgetary control and performance monitoring in the context of a series of World Bank sponsored public sector reforms. Design/methodology/approach – The paper uses a longitudinal study of a state enterprise (the Ghana Food Distribution Corporation...

Purpose – The purpose of this paper is to provide an account of corporate governance practices in Bangladesh. This paper demonstrates that the traditionalist culture mediates the rationalist/legalist framework of corporate governance in Bangladesh. Design/methodology/approach – A series of...

Purpose – The purpose of this paper is to evaluate management accounting research in developing countries and formulate suggestions for its progression. Design/methodology/approach – This is a desk based study of existing literature analysed through a framework of management control...

Purpose – This paper aims to focus on building an interpretive framework for understanding accounting practices and changes, drawing on the situationist concept of the “spectacle”. Design/methodology/approach – The paper reviews the existing accounting and management literature in light...

Purpose – The purpose of this paper is to examine the state-business nexus in responses to human rights violations in businesses and questions the efficacy of the UN guiding principles on human rights in businesses, in particular in the ready-made garments (RMG) industry in Bangladesh. Drawing...