Research Repository

Continuity and Change in World Bank Development Discourses and the Rhetoric Role of Accounting

Jayasinghe, K and Uddin, S (2010) Continuity and Change in World Bank Development Discourses and the Rhetoric Role of Accounting. UNSPECIFIED. EBS Working Papers, Colchester.

WP2010-8 KJSU Continuity.pdf

Download (412kB) | Preview


Purpose ? The paper traces how the World Bank has utilised accounting rhetoric/languages in articulating development discourses at different stages of global capitalism through the case study of development projects in Sri Lanka and published development reports. Design/methodology/approach ? Multiple methods are employed including archival research and interviews. In-depth interviews were organised with village level development project participants. Development reports published by the World Bank (1978-2006) are closely examined. Findings ? Development projects in Sri Lanka and development reports show that ideological shifts brought about the changes in accounting rhetoric in development discourses. The paper further shows that the articulations and re-articulations of development discourse have yet to grasp the real complexity of the local problems in those villages in Sri Lanka. The mere focus on management styles (albeit important) driven by the ideology of the aid agencies seems to bring little reward to villagers and, indeed, the policy makers. Research limitations/implications ? This study focuses on the effectiveness of development projects and shows how culture and values in a traditional local setting are in conflict with rational ideas imported from a different setting. This finding has policy implications for the economic development programmes often prescribed by the aid agencies without considering the local context. Originality/value ? The paper adds to the literature on the use of accounting languages in development discourses, especially in the context of Less Developed Countries (LDCs). It will be of great value to researchers and practitioners seeking to gain a better understanding of reforms driven by a particular set of accounting technology in distant places.

Item Type: Monograph (UNSPECIFIED)
Uncontrolled Keywords: Accounting languages; aid agencies; development policy; World Bank and Sri Lanka
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions: Faculty of Social Sciences
Faculty of Social Sciences > Essex Business School
Faculty of Social Sciences > Essex Business School > Essex Accounting Centre
SWORD Depositor: Elements
Depositing User: Elements
Date Deposited: 02 Jan 2014 13:09
Last Modified: 06 Jan 2022 13:16

Actions (login required)

View Item View Item