Getting management accounting off the ground: post-colonial neoliberalism in healthcare budgets

References

• Abeyratne, S., 2000. Politcy and political issues in economic growth in Sri Lanka. In: S.T. Hettige and Markus Mayer, eds. Sri Lanka at Crossroads: Dilemma and Prospects after 50 Years of Independence. New Delhi: Macmillan, 19–49.
   Google Scholar
• Alawattage, C. and Wickramasinghe, D., 2008. Appearance of accounting in a political hegemony. Critical Perspectives on Accounting, 19 (3), 293–339. doi: 10.1016/j.cpa.2006.08.006
   Google Scholar
• Bauman, Z., 1995. Life in Fragments: Essays in Postmodern Morality. Cambridge, MA: Basil Blackwell.
   Google Scholar
• Bauman, Z., 1998. Globalization: The Human Consequences. New York: Columbia University Press.
   Google Scholar
• Bauman, Z., 2001. The Individualised Society. Cambridge: Polity Press.
   Google Scholar
• Boyne, G.A., 2002. Theme: local government: concepts and indicators of local authority performance: an evaluation of the statutory frameworks in England and Wales. Public Money & Management, 22 (2), 17–24. doi: 10.1111/1467-9302.00303
   Web of Science ®Google Scholar
• Burawoy, M., 1985. The Politics of Production. London: Verso.
   Google Scholar
• Burawoy, M., 1998. The extended case method. Sociological Theory, 16 (1), 4–33. doi: 10.1111/0735-2751.00040
   Web of Science ®Google Scholar
• Burchell, S., Clubb, C., Hopwood, A., Hughes, J. and Nahapiet, J., 1980. The roles of accounting in organizations and society. Accounting, Organizations and Society, 5 (1), 5–27. doi: 10.1016/0361-3682(80)90017-3
   Google Scholar
• Chang, L.C., 2009. The impact of political interests upon the formulation of performance measurements: the NHS star rating system. Financial Accountability and Management, 25 (2), 145–165. doi: 10.1111/j.1468-0408.2009.00472.x
   Google Scholar
• Davis, G., 2006. Mapping deliberation: calculation, articulation and intervention in the politics of organ transplantation. Economy & Society, 35 (2), 232–258. doi: 10.1080/03085140600635722
   Web of Science ®Google Scholar
• Deleuze, G., 1995. Negotiations. New York: Columbia University Press.
   Google Scholar
• Deleuze, G. and Guattari, F., 1987. A Thousand Plateaus: Capitalism and Schizophrenia. Minneapolis: University of Minnesota Press.
   Google Scholar
• Dobson, A., 1999. Fairness and Futurity: Essays on Environmental Justice and Social Justice. Oxford: Oxford University Press.
   Google Scholar
• Flyvbjerg, B., 2001. Making Social Science Matter: Why Social Inquiry Fails and How It Can Succeed Again. Cambridge: Cambridge University Press.
   Google Scholar
• Foucault, M., 1979. Discipline and Punish: The Birth of the Prison. London: Penguin.
   Google Scholar
• Foucault, M., 2008. The Birth of Biopolitics: Lectures at the College De France 1978–1979. Palgrave: Macmillan.
   Google Scholar
• Gane, N., 2012. The governmentalities of neoliberalism: panopticism, post-panopticism and beyond. The Sociological Review, 60 (4), 611–634. doi: 10.1111/j.1467-954X.2012.02126.x
   Web of Science ®Google Scholar
• Garbett, K., 1973. The analysis of social situations. Manchester, 5, 214–224.
   Google Scholar
• Gramsci, A., 1971. Selections from the Prison Notebooks of Antonio Gramsci (Q. Hoare & G.N. Smith, Trans.). London: Lawrence and Wishart.
   Google Scholar
• Hardt, M. and Negri, A., 2000. Empire. Cambridge, MA: Harvard University Press.
   Google Scholar
• Harvey, D., 2005. A Brief History of Neoliberalism. Oxford: Oxford University Press.
   Google Scholar
• Hayek, F.V., 1994. Road to Serfdon. Chicago: University of Chicago Press.
   Google Scholar
• Hettige, S.T., 2000. Introduction. In: S.T. Hettige and Markus Mayer, eds. Sri Lanka at Crossroads: Dilemma and Prospects after 50 Years of Independence. New Delhi: Macmillan, 1–6.
   Google Scholar
• Hood, C., 1995. The new public management in the 1980s: the variation on a theme. Accounting, Organizations and Society, 20 (2/3), 93–109. doi: 10.1016/0361-3682(93)E0001-W
   Web of Science ®Google Scholar
• Hopper, T. and Macintosh, N., 1993. Management accounting as disciplinary practice: the case of ITT under Harold Geneen. Management Accounting Research, 4 (3), 181–216. doi: 10.1006/mare.1993.1011
   Google Scholar
• Hopper, T. and Major, M., 2007. Extending institutional analysis through theoretical triangulation: regulation and activity-based costing in Portuguese telecommunications. European Accounting Review, 16 (1), 59–97. doi: 10.1080/09638180701265879
   Web of Science ®Google Scholar
• Hopper, T., Tsamenyi, M. Uddin, S. and Wickramasinghe, D., 2009. Management accounting in less developed countries: what is known and needs knowing. Accounting, Auditing, and Accountability Journal, 22 (3), 469–514. doi: 10.1108/09513570910945697
   Google Scholar
• Hoskin, K., 1994. Boxing clever: for, against and beyond Foucault in the battle for accounting theory. Critical Perspectives on Accounting, 5 (1), 57–85. doi: 10.1006/cpac.1994.1004
   Google Scholar
• Ilcan, S. and Phillips, L., 2010. Developmentalities and calculative practices: the millennium development goals. Antipode, 2, 844–874. doi: 10.1111/j.1467-8330.2010.00778.x
   Web of Science ®Google Scholar
• Jacobs, K., 2012. Making sense of social practice: theoretical pluralism in public sector accounting research. Financial Accountability & Management, 28 (1), 1–25. doi: 10.1111/j.1468-0408.2011.00534.x
   Google Scholar
• Jarzabkowski, S.M. and Scherer, A.G., 2010. Organization studies as an applied science: the generation and use of academic knowledge about organizations. Organization Studies, 31 (9/10), 1189–1207. doi: 10.1177/0170840610374394
   Web of Science ®Google Scholar
• Jayawardena, K., 2000. Nobodies to Somebodies: The Rise of the Colonial Bourgeoisie in Sri Lanka. Colombo: Colombo Social Scientists’ Association.
   Google Scholar
• Johnson, H.T. and Kalpan, R.S., 1987. Relevance Lost: Rise and Fall of Management Accounting. Cambridge, MA: Harvard Buisness School Press.
   Google Scholar
• Kakkuri-Knuuttila, M.L., Lukka, K. and Kuorikoski, J., 2008. Straddling between paradigms: a naturalistic philosophical case study on interpretive research in management accounting. Accounting, Organizations and Society, 33 (2–3), 267–291. doi: 10.1016/j.aos.2006.12.003
   Web of Science ®Google Scholar
• Lemke, T., 2001. The birth of biopolitics: Michell Foucault's lecture at College de France on neoliberal governmentality. Economy & Society, 30 (2), 190–207. doi: 10.1080/03085140120042271
   Web of Science ®Google Scholar
• Lukka, K. and Suomala, P., 2014. Relevant interventionist research: balancing three intellectual virtues. Accounting and Business Research, 44 (2), 204–220. doi: 10.1080/00014788.2013.872554
   Web of Science ®Google Scholar
• McKinlay, A. and Taylor, P., 1998. Through the looking glass: Foucault and politics of production. In: Alan McKinlay and Ken Starkey, eds. Foucault, Management and Organization Theory: From Panopticon to Technologies of Self. London: Sage, 173–190.
   Google Scholar
• Miller, P., 2008. Calculating economic life. Journal of Cultural Economy, 1 (1), 51–64. doi: 10.1080/17530350801913643
   Google Scholar
• Miller, P. and Rose, N., 1991. Governing by numbers: why calculative practices matter. Social Research, 68 (2), 379–386.
   Google Scholar
• Modell, S., 2001. Performance measurement and institutional processes: a study of managerial responses to public sector reforms. Management Accounting Research, 12, 437–464. doi: 10.1006/mare.2001.0164
   Google Scholar
• Modell, S., 2009. In defense of triangulation: a critical realist approach to mixed methods research in management accounting. Management Accounting Research, 20 (3), 208–221. doi: 10.1016/j.mar.2009.04.001
   Web of Science ®Google Scholar
• Modell, S., 2012a. Politics of balanced scorecard. Journal of Accounting and Organizational Change, 8 (4), 475–489. doi: 10.1108/18325911211273482
   Google Scholar
• Modell, S., 2012b. Strategy, political regulation and management control in the public sector: institutional and critical perspectives. Management Accounting Research, 23, 278–295. doi: 10.1016/j.mar.2012.05.001
   Web of Science ®Google Scholar
• Modell, S., 2014. The societal relevance of management accounting: an introduction to the special issue. Accounting and Business Research, 44 (2), 83–103. doi: 10.1080/00014788.2014.882741
   Web of Science ®Google Scholar
• Mudimbe, V.Y., 1988. The Invention of Arica: Gnosis, Philosophy, and the Order of Knowledge. London: James Currey.
   Google Scholar
• Mutiganda, J.C., 2013. Budgetary governance and accountability in public sector organizations: an institutional and critical realism approach. Critical Perspectives on Accounting, 24 (7–8), 518–531. doi: 10.1016/j.cpa.2013.08.003
   Web of Science ®Google Scholar
• Polanyi, K., 1954. The Great Transformation. Boston: Beacon Press.
   Google Scholar
• Power, M. and Laughlin, R., 1992. Critical theory and accounting. In: N. Alveson and H. Willmott, eds. Critical Management Studies. London: Sage, 115–135.
   Google Scholar
• Rahaman, A.S., Everett, J. and Neu, D., 2007. Accounting and the move to privatize water services in Africa. Accounting, Auditing, and Accountability Journal, 20 (5), 637–670. doi: 10.1108/09513570710778992
   Google Scholar
• Rudra, N., 2002. Globalization and the decline of welfare state in less developed countries. International Organization, 56 (2), 411–445. doi: 10.1162/002081802320005522
   Web of Science ®Google Scholar
• Saliterer, I. and Korac, S., 2013. Performance information use by politicians and public managers for internal control and external accountability purposes. Critical Perspectives on Accounting, 24 (7–8), 502–517. doi: 10.1016/j.cpa.2013.08.001
   Web of Science ®Google Scholar
• Silva, A., Samarage, S.M. and Somanathan, A., 2007. Review of costing studies conducted in Sri Lanka: 1990–2004: study report 6. National Commission on Macroeconomics and Health, Sri Lanka.
   Google Scholar
• Strange, S., 1988. States and Markets. London: Pinter.
   Google Scholar
• Taylor, J.G., 1979. From Modernization to Modes of Production. London: Macmillan.
   Google Scholar
• Uddin, S. and Hopper, T., 2001. A Bangladeshi soap opera: privatization, accounting and regimes of control in a less developed country. Accounting, Organizations and Society, 26 (7–8), 643–72. doi: 10.1016/S0361-3682(01)00019-8
   Web of Science ®Google Scholar
• Uddin, S. and Hopper, T., 2003. Accounting for privatization in Bangladesh: testing World Bank claims. Critical Perspectives on Accounting, 14 (7), 739–74. doi: 10.1016/S1045-2354(02)00188-0
   Google Scholar
• Uddin, S. and Tsamenyi, M., 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, and Accountability Journal, 18 (5), 648–674. doi: 10.1108/09513570510620493
   Google Scholar
• Van de Ven, A.H., 2007. Engaged Scholarship: A Guide for Organizational and Social Research. New York: Oxford University Press.
   Google Scholar
• Van de Ven, A.H. and Johnson, E., 2006. Knowledge for theory and practice. Academy of Management Review, 31 (4), 802–821. doi: 10.5465/AMR.2006.22527385
   Web of Science ®Google Scholar
• Van der Stede, W.A., 2011. Management accounting research in the wake of the crisis: some reflections. European Accounting Review, 20 (4), 605–623. doi: 10.1080/09638180.2011.627678
   Web of Science ®Google Scholar
• Watkins, A.L. and Arrington, E., 2007. Accounting, new public management and American politics: theoretical insights into the national performance review. Critical Perspectives on Accounting, 18 (1), 33–58. doi: 10.1016/j.cpa.2005.02.003
   Google Scholar
• Wickramasinghe, D. and Hopper, T., 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. doi: 10.1016/j.cpa.2003.07.001
   Google Scholar
• Wickramasinghe, D., Hopper, T. and Rathnasiri, C., 2004. Japanese cost management meets Sri Lankan politics: disappearance and reappearance of bureaucratic management control in a privatised utility. Accounting, Auditing, and Accountability Journal, 17 (1), 85–120. doi: 10.1108/09513570410525229
   Google Scholar
• Withanachchi, N. Karandagoda, W. and Handa, Y., 2004. A performance improvement programme at a public hospital in Sri Lanka: an introduction. Journal of Health Organization and Management, 18 (5), 361–369. doi: 10.1108/14777260410560820
   PubMedGoogle Scholar
• Withanachchi, N. and Uchida, Y., 2006. Healthcare rationing: a guide to policy directions in Sri Lanka. Health Policy, 78 (1), 17–25. doi: 10.1016/j.healthpol.2005.08.009
   PubMed Web of Science ®Google Scholar
• Xu, W. and Uddin, S., 2008. Public sector reforms, privatization and regimes of control in a Chinese enterprise. Accounting Forum, 32 (2), 161–77. doi: 10.1016/j.accfor.2007.12.005
   Google Scholar