Purpose – This paper seeks to introduce, summarise, and reflect on the key themes and findings raised by the seven papers selected for this special issue devoted to management accounting in less developed countries (LDCs). Design/methodology/approach – The conclusions are drawn from desk research generally and the articles contained in this collection. Findings – This paper finds tha…
Purpose – This paper aims to report on subalterns’ emancipatory accounting (SEA) embedded in transformation of governance and accountability structures (GAS) in Ceylon Tea. Design/methodology/approach – The paper draws on James Scott’s political anthropology to examine how subalterns’ resistance and emancipatory accounting triggers structural transformations. Findings – An atte…