Use this URL to cite or link to this record in EThOS: http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.525893
Title: Budgeting, accountability and consensual spaces : the case of Sri Lanka Railway
Author: Arachchige, Chandrasiri Abeysinghe
Awarding Body: University of Manchester
Current Institution: University of Manchester
Date of Award: 2010
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Abstract:
This thesis presents an ethnographic study on the Sri Lanka Railway Department's (SLRD) budgeting and accountability controls. The study was motivated by the observation that the operation of accounting controls in less developed countries (LDCs) are politicised and, therefore, ineffective, despite their worthy intentions. The thesis explores the questions of why budgeting and accountability systems of the SLRD operate in the way they are appeared to be and, how the organization continues with such idiosyncratic systems. The questions are answered in relation to how multiple stakeholders' (Le. politicians, managers and workers) consent gives rise to these idiosyncrasies. Reviewing Labour Process Theory, the notion of 'consensual space' is used to describe the theoretical framework drawn on the Gramsci's (1971) analysis of hegemony. The framework shows how accounting systems are socially constructed and operate in consensual spaces. Empirical findings demonstrate how SLRD's budgeting and accountability systems have emerged, why these systems have become rituals and how the consensual spaces of these systems have been used by ruling politicians, managers and workers. It has been shown that, using their consensual spaces for mere political purposes, politicians have continued these systems as rituals for over 25 years till 2006. After 2006, with the change of the political leadership, the consensual space began to be used progressively through its public-service domain. Consequently, the formal systems continue as rituals while the consent operates progressively with alternative systems. This findings contribute to a refinement of the labour process theory, especially to illuminate the merits of subjectivities rather management controls and inducements as neo-orthodoxies advocates.
Supervisor: Not available Sponsor: Not available
Qualification Name: Thesis (Ph.D.) Qualification Level: Doctoral
EThOS ID: uk.bl.ethos.525893  DOI: Not available
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