Misalignment of interest: An actor-network analysis of a government budgeting practice
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Published:
Jan 29, 2021
Keywords:
Government budgeting, Actor-Network Theory, Colonial legacies in accounting, LDC accounting and controls, Political interest in public sector accounting
Main Article Content
Abstract
Research aim: This paper aims at finding an explanation as to why a government budget operates as a ritual, as has been observed in the Sri Lankan Government budgeting practice and many Less Developed Country (LDC) accounting studies.
Design/ Methodology/ Approach: Designed to be a historical study, this study illustrates the government budgeting practice referring to the Sri Lanka Railway Department (SLRD), benefitting from Actor-Network Theory (ANT) using data from archival sources, content analysis of documents, published materials and interviews.
Research finding: This research finds that accounting and control practices dysfunction when they do not support the aligned interests of the underlying actor-network.
Theoretical contribution/ Originality: This paper focuses on the ‘aligned interest’ of an actor-network, tracking changes of human and non-human actors of a ruling network over three ruling regimes within 1815 to 2019, illuminating the use of ANT in analysing how accounting practices develop over time.
Practitioner/ Policy implication: This research reveals to practitioners in the LDC context, a reason for budgeting to operate as a ritual, helping them to formulate necessary action. To the policymaker, this research reveals that for successful performance, the overall policy framework must address the underlying dominant interest.
Research limitation: This research focuses on a single aligned interest in an actor-network. However, some public sector institutions operate with multiple interests. Further studies are needed to understand how accounting and control practices in such a context.
Keywords: Government budgeting, Actor-Network Theory, Colonial legacies in accounting, LDC accounting and controls, Political interest in public sector accounting
Type of article: Research paper
JEL Classification: H61, H72, H83, M48
Received: 3 May 2020
Revised: 6 September 2020, 1 October 2020
Accepted: 9 October 2020
Published online: 29 January 2021
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Chua, W. F. (2004). Translating social theory: A critical commentary. Critical Perspectives on Accounting, 15(2), 255-60. https://doi.org/10.1016/S1045-2354(03)00069-8
Davie, S. S. K. (2000). Accounting for Imperialism: A case of British-imposed indigenous collaboration. Accounting, Auditing and Accountability Journal, 13(3), 330–359. https://doi.org/10.1108/09513570010334900
Davie, S. S., & McLean, T. (2017). Accounting, Cultural Hybridisation and Colonial Globalization: A case of British civilising mission in Fiji. Accounting, Auditing and Accountability Journal, 30(4), 932-954. https://doi.org/10.1108/AAAJ-11-2013-1519
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Dissanayake, T., Dellaportas, S. l., & Yapa, P. W. S. (2020). The diffusion-adoption of accrual accounting in sri lankan local governments. Financial Accountability and Management, 36(3), 261-277. https://doi.org/10.1111/faam.12222
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Goddard, A. (2010). Contemporary Public Sector Accounting Research: An international comparison of journal papers. The British Accounting Review, 42(2), 75–87. https://doi.org/10.1016/j.bar.2010.02.006
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Hanzard of the Parliament of Ceylon, 1938
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Hopper, T., Tsamenyi, M., Uddin, S., & Wickramasinghe, D. (2009). Management accounting in less developed countries: What is known and needs knowing. Accounting, Auditing and Accountability Journal, 22(3), 469-514. https://doi.org/10.1108/09513570910945697
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