The Object and the Subject of Accounting Budgets: Evidence of Early Use by British Colonial Houses

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Title The Object and the Subject of Accounting Budgets: Evidence of Early Use by British Colonial Houses
Author Alagiah, Ratnam
Journal Name The Journal of Applied Management Accounting Research
Year Published 2006
Place of publication Australia
Publisher Institute of Certified Management Accountants
Abstract Foucault's name is synonymous with the human sciences. The human sciences are active in the creation of knowledge that is used for the purposes of power and control. This study draws a link between ownership and control to management accounting in the rubber industry in Malaya, since its acquisition by the British. With the publication of Zorn and Leigh-Hunt's Manual of Rubber Companies 1969, it is now possible to assess the importance of agency houses and the interlocking directorships of the various rubber companies they managed and the management accounting tools that were used in maintaining power and control over the rubber plantation industry in Malaya, during this time. It provides evidence that it is management accounting, unlike financial accounting which is seen as a passive practice, which provides a neutral or unbiased representation of the underlying economic facts, and plays an active part in maintaining people in power and in control. The paper further provides evidence of the exploitative management accounting tools that were used for exploiting labour.
Peer Reviewed Yes
Published Yes
Publisher URI http://www.cmawebline.org/publication/JAMAR.php
Volume 4
Issue Number 2
Page from 63
Page to 76
ISSN 1443-9913
Date Accessioned 2007-02-08
Date Available 2009-12-21T03:14:54Z
Language en_AU
Faculty Griffith Business School
Subject PRE2009-Numerical Analysis
URI http://hdl.handle.net/10072/27814
Publication Type Journal Articles (Refereed Article)
Publication Type Code c1a

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