Military, ‘managers’ and hegemonies of management accounting controls: A critical realist interpretation

Ashraf, Junaid; Uddin, Shahzad

doi:10.1016/j.mar.2015.07.002

Cited by 32 publications

(41 citation statements)

References 51 publications

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“…Territorial disputes arose immediately, resulting in armed clashes with the better equipped Indian Army. The insecurity of the Pakistani people, inscribed through the discourse that created Pakistan, played a major role in the military dominance: it portrayed itself as the only institution that could protect Pakistan from an 'enemy' threatening its existence (Ashraf and Uddin, 2015). It soon became involved in Pakistan politics, when the armed forces' chief became defense minister (Bahadur, 1998).…”

Section: Context Of the Pakistan Steel Mills Privatization: Politicsmentioning

confidence: 99%

Accounting signifiers, political discourse, popular resistance and legal identity during Pakistan Steel Mills attempted privatization

Ashraf

Muhammad²,

Hopper

2019

Critical Perspectives on Accounting

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Section: Context Of the Pakistan Steel Mills Privatization: Politicsmentioning

confidence: 99%

Accounting signifiers, political discourse, popular resistance and legal identity during Pakistan Steel Mills attempted privatization

Ashraf

Muhammad²,

Hopper

2019

Critical Perspectives on Accounting

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“…For instance, factories in Rana Plaza were given the green light in relation to workplace safety just before the collapse. Third, further intensive research is critical to scrutinise compliance with human rights guidelines, not only in the RMG sector but also in other supply chain companies, especially in politically unstable countries (Ashraf and Uddin, 2015).…”

Section: Working Conditionsmentioning

confidence: 99%

Human rights disasters, corporate accountability and the state

Siddiqui

Uddin

2016

Accounting, Auditing &Amp; Accountability Journal

Self Cite

105

134

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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 on Cohen’s notion of “denial” and Black’s (2008) legitimacy and accountability relationships of state and non-state actors, the study seeks to explain why such “soft” global regulations remain inadequate. Design/methodology/approach – The empirical work for this paper is based on the authors’ participation in two multiple-stakeholder advisory consultation meetings for the RMG sector in Bangladesh and 11 follow-up interviews. This is supplemented by documentary evidence on human rights disasters, responses of the state and non-state actors and human rights reports published in national and international newspapers. Findings – The paper provides clear evidence that the state-business nexus perpetuates human rights disasters. The study also shows that the Bangladeshi state, ruled by family-led political parties, is more inclined to protect businesses that cause human rights disasters than to ensure human rights in businesses. The economic conditions of the RMG industry and accountability and legitimacy relationships between state and non-state actors have provided the necessary background for RMG owners to continue to violate the safety and security of the workplace and maintain inhumane working conditions. Research limitations/implications – Complex state politics, including family, kinship and wealthy supporters, and economic circumstances have serious implications for the efficacy of the UN guiding principle on human rights for business. This paper calls for broader political and economic changes, nationally and internationally. Originality/value – The study highlights the perpetuation of corporate human rights abuses by the state-business nexus, and indicates that human rights issues continue to be ignored through a discourse of denial. This is explained in terms of legitimacy and accountability relationships between state and non-state actors, bounded by complex political and economic conditions.

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“…The regulation is instilled into the mindset of SAKIP actors to become an ideology sustainably so that in the end what the hegemonic class wants could be achieved. Ashraf & Uddin (2015) provide an understanding that hegemony is a deliberately designed 'strategy' in which the dominant group's ideas can easily be conveyed to dominated groups.…”

Section: Methodology Of Research Approach and Research Typementioning

confidence: 99%

“…In addition, empirically the use of hegemony theory about the analysis of the Performance Accountability System of Government Agencies has not been found. However, hegemony theory is widely used in several studies such as research on polemic adoption of International Financial Reporting Standards (IFRS) into accounting practice Georgiou, 2018, andMantzari et al, 2017) and related socio-political governance (Ashraf, and Uddin, 2015). Malang City was chosen as the object of research because in 2018 Malang City received a very good score (BB) for the SAKIP that it has implemented.…”

Section: Page | 1039mentioning

confidence: 99%

Hegemony of Performance Accountability Systems of Government Intitutions in Malang : An Ideology Perspective

Nastiti¹,

Pujiningsih

Wardoyo

2021

JRABA

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This study aimed to understand how the ideology of Gramsci hegemony thought be internalized into implementation and evaluation of Performance Accountability System of Government Institution (SAKIP) in Malang. This study was qualitative research by using a critical case study approach. Data collection of research was conducted by several techniques such as observation, semi-structured interview, and documentation with a key informant and several supporting informants. Data analysis in this study was thematic data analysis where it was used to identify and analyze the meaning pattern in a data set. The result of the study showed that ideology had an important role in maintaining hegemony in the implementation and evaluation of SAKIP in Malang. Ideology was internalized through a continuous socialization process, desk, and technical guidance that created awareness and fairness thus it formed a hegemonic culture. The results were expected to able to contribute theoretically, strengthening and enriching the theory of hegemony in the implementation and evaluation of SAKIP. In addition, the results of this study were expected to contribute practically to the Central Government's policies related to the implementation and evaluation of SAKIP that did not burden local governments.

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Military, ‘managers’ and hegemonies of management accounting controls: A critical realist interpretation

Cited by 32 publications

References 51 publications

Accounting signifiers, political discourse, popular resistance and legal identity during Pakistan Steel Mills attempted privatization

Accounting signifiers, political discourse, popular resistance and legal identity during Pakistan Steel Mills attempted privatization

Human rights disasters, corporate accountability and the state

Hegemony of Performance Accountability Systems of Government Intitutions in Malang : An Ideology Perspective

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