Power, politics and privatization: A tale of a telecommunications company

Corporate reporting on corruption: An international comparison

“…A second stream of the literature examines individual cases of corruption in detail. As an example, Sharma and Lawrence (2015) analysed the privatization of Telecom Fiji and argue that the privatization process, carried out with technical support of accounting consultants, led to a redistribution of wealth in favour of the political elite, rather than improved organizational performance or enhanced wellbeing of ordinary citizens. A third group of studies statistically examines the link between the level of corruption in a country and various socio-economic and cultural factors, but also including the quality of accounting.…”

“…Everett, Neu, & Rahaman, 2007), or it discusses individual cases of corruption (e.g. Sharma & Lawrence, 2015), or it utilises relatively small samples of countries (e.g. 61 countries in Kimbro, 2002).…”

Public sector management accounting in emerging economies: A literature review

“…Regarding the way in which diverging cultures of groups of agents are embedded in power relations, the ideas of Habermas elaborated by Broadbent and Laughlin, 2005 (see also Ashraf & Uddin, 2011) might also be considered as a useful theoretical perspective for studying the responses of these groups (such as managers and employees) to a particular MA repertoire. We would welcome a continuation and further strengthening of this type of research in investigating the public sectors in EEs (Sharma & Lawrence, 2015).…”

Benchmarking and Learning in Public Healthcare: Properties and Effects

“…Accounting research about public settings is often premised on New Public Management (NPM) as a control practice for increasing efficiency, effectiveness and accountability (Cole and Cooper ; Sharma and Lawrence ). Such research uncovers a coercive form of accounting (Ahrens and Chapman ).…”