| dc.description.abstract | Research in Accounting and development is
now an established field. Research in Cultural political
economy of accounting and development has made an
important theoretical development in this field of research.
Identifying this theoretical development this research
is trying to identify how public sector/government
(organizational) decision making, multitudes of controls,
political and cultural institutions are associated with
each other in permeating eclectic form of accounting
for investment decisions in mega projects in Sri Lanka`s
Development. Sri Lanka is developing country and
traditional culture with dynamic political environment.
This paper derived from Weberian framework introduced
by Colington and Covaleski(1991) and the draws the
works of Dyball and Valcarcel (1999), Uddin (2009) on
traditional societies and tries to respond to the existing
literature from the findings of case study. To materialize
the study, one of the major mega infrastructure projects
in Sri Lanka has been selected for the study. The study is
following qualitative tradition and data collection process
has consisted with five parts followed by data analysis.
Preliminary Data analysis process is being done with
themes emerging through interpretation of respondents,
organizational and theoretical categories. Findings of
the preliminary data analysis shows that there are many
bureaucracies within the bureaucracy and it does not
lies only with administrative staff as explained by weber.
Further different layers and sections of the organizational
have different accounting practices which are unknown
to the other where minimal or no information link with
each other. Cultural Political Economy has identified
as the theoretical framework of the study as the studies
in this research agenda has reported number of case
studies to understand how cultural, political factors and
institutions are important in understanding management
accounting practices and management control systems of
developing countries. | en_US |
