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Getting management accounting off the ground: post-colonial neoliberalism in healthcare budgets / Danture Wickramasinghea.
// Accounting and Business Research. Volume 45, N3, 2015. London, Institute of Chartered Accountants in England and Wales] Abingdon, UK : Routledge, Taylor & Francis , 2015.pages 323-355. Taking Modell s [(2014) The societal relevance of management accounting: an introduction to the special issue. Accounting and Business Research, 44 (2), 83–103] ‘societal relevance of management accounting’ agenda forward, and based on a cost accounting initiative in a Sri Lankan hospital, this paper examines how management accounting is implicated in societal relevance. It reports on a post-colonial neoliberal state s use of cost-saving experiments and the resultant emancipation of the individuals involved. It conducts a bottom-up analysis, from micro events in the hospital to policymaking at the level of the Provincial Council. This analysis suggests that cost accounting acts as a mediating instrument: it begins to loosen the old Keynesian post-colonial bureaucratic budget confinements, creates a social space for individuals to consider cost-saving experiments, and addresses wider policy concerns about hospital resource management. The story is illuminated by Gilles Deleuze s and Zigmund Bauman s ideas on post-panoptic societies: old confinements are being problematised and new flexible, ‘liquid’ spaces created, in which individuals are emancipated in terms of their ability to influence resource management within and beyond the organisational constituency.
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Teaching English as a second language in Sri Lankan primary schools: opportunity and pedagogy / Angela W. Little
// Language, Culture and Curriculum Volume 32, No 2/2019 2019p.113-127 Policy guidelines in Sri Lanka prescribe how and for how long English should be taught as a second language in primary education but practices on the ground may deviate. Opportunities for teaching and learning and pedagogy are key aspects of the process of learning. Using a large-scale survey this paper addresses (i) how much time is allocated to the teaching of English and how much time is lost, (ii) how English teachers use their time in primary education classrooms and (iii) the factors associated with student-centred learning and on academic learning in general. Around a quarter of the class time is lost through timetabling, teacher absenteeism, lesson start and finish times and teacher off task activity. Teachers who spend more time teaching in class are more likely to be in rural or estate schools and in schools with more facilities, and to have attended the Primary English Language Programme in the past. Teachers who spend more time on student-centred activities are more likely to be teaching Grade 3 than Grade 5, using remedial methods and holding an official ‘appointment’ as an English teacher. Policy implications for Sri Lanka are considered and points of comparison with policies and practices elsewhere raised.
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