Imperialismo occidental y contabilidad en Oriente: La historia del Instituto de contadores de gestión autorizados de Sri Lanka

Bala Balachandran ()

Revista Facultad de Ciencias Económicas, 2007

Abstract: AbstractThis is a study of the growth of the management accounting profession in Sri Lanka. This questionswhether western management accounting practice can be effective without taking into considerationthe local needs. This is a previously unresearched topic. The study is archival with semi structuredinterviews with founder members of the local Association and practitioners of management accounting.There is evidence of a gap between management accounting techniques used in the West andmanagement accounting practice in the East. The paper suggests several reasons for this gap. Themain reason is that the context is different. It follows therefore that the practices in the west wouldnot suit the requirements of a postcolonial developing country. The theory relates to the west whilethe practice relates to the east. This contributes to the debate whether western imperialism and theaccounting that was imposed is useful for the needs of the indigenous accounting community. Thepaper contributes to the literature in providing an understanding of the way in which an accountancybody merges.

Keywords: Management accounting profession; imperialism; Less Developed Countries. (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2007
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Persistent link: https://EconPapers.repec.org/RePEc:col:000180:004695

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