Matches in SemOpenAlex for { <https://semopenalex.org/work/W2028663133> ?p ?o ?g. }
- W2028663133 endingPage "522" @default.
- W2028663133 startingPage "487" @default.
- W2028663133 abstract "In the colonial Jamaican economy, available evidence has enriched our understanding that financial reporting techniques and practices supported, sustained and legitimised the expansion, maintenance and control of the triangular relationship of colonialism, capitalism and imperialism. Financial reporting techniques enabled the colonialist and transnational businesses in Jamaica to accumulate and allocate economic surpluses and safeguard the interests of colonial and other international capital by watching over capital and performing global functions of capital. The advent of independence did not necessarily mean that these methods were withdrawn with formal decolonisation. This current era of global capitalism under the auspices of globalisation, has ushered in more developments in the financial reporting field and poses developmental implications for Jamaica as a former colony. There is pressure to entrench even more than what already exists—financial reporting standards and practices that are more in line with western standards and practices to fit the requirements of international mobility of capital. Yet while this occurs, the impression continues that financial reporting techniques and practices are nevertheless neutral and rational calculation, enabling interested parties to produce socially mediated accounts. The aim of this paper is to challenge this thesis. In doing so, the paper provides evidence which questions the legitimacy and the claim that financial reporting techniques and practices are neutral and rational calculations. The evidence provided in this paper seems to suggest that financial reporting is a political technology, with grave socio-economic and political consequences for the colonial, post-colonial globalisation era Jamaica." @default.
- W2028663133 created "2016-06-24" @default.
- W2028663133 creator A5043808762 @default.
- W2028663133 date "2008-05-01" @default.
- W2028663133 modified "2023-10-14" @default.
- W2028663133 title "Financial reporting as technology that supports and sustains imperial expansion, maintenance and control in the colonial and post-colonial globalisation: The case of the Jamaican economy" @default.
- W2028663133 cites W1480241994 @default.
- W2028663133 cites W1973409256 @default.
- W2028663133 cites W1975675608 @default.
- W2028663133 cites W1976469884 @default.
- W2028663133 cites W1987781293 @default.
- W2028663133 cites W1990090638 @default.
- W2028663133 cites W1995005382 @default.
- W2028663133 cites W1998124247 @default.
- W2028663133 cites W2016886707 @default.
- W2028663133 cites W2022669518 @default.
- W2028663133 cites W2023066690 @default.
- W2028663133 cites W2024726173 @default.
- W2028663133 cites W2027622768 @default.
- W2028663133 cites W2030357251 @default.
- W2028663133 cites W2035029990 @default.
- W2028663133 cites W2037310470 @default.
- W2028663133 cites W2041986907 @default.
- W2028663133 cites W2043496199 @default.
- W2028663133 cites W2044942000 @default.
- W2028663133 cites W2046130358 @default.
- W2028663133 cites W2054665366 @default.
- W2028663133 cites W2055963848 @default.
- W2028663133 cites W2065252740 @default.
- W2028663133 cites W2066486463 @default.
- W2028663133 cites W2072602084 @default.
- W2028663133 cites W2085947344 @default.
- W2028663133 cites W2091331578 @default.
- W2028663133 cites W2101663080 @default.
- W2028663133 cites W2105717288 @default.
- W2028663133 cites W2141346297 @default.
- W2028663133 cites W2163482696 @default.
- W2028663133 cites W2166818984 @default.
- W2028663133 cites W2170468352 @default.
- W2028663133 cites W2483254183 @default.
- W2028663133 cites W2626391043 @default.
- W2028663133 cites W275428595 @default.
- W2028663133 cites W3126025174 @default.
- W2028663133 cites W4235920087 @default.
- W2028663133 cites W4249826701 @default.
- W2028663133 cites W581436244 @default.
- W2028663133 doi "https://doi.org/10.1016/j.cpa.2006.09.002" @default.
- W2028663133 hasPublicationYear "2008" @default.
- W2028663133 type Work @default.
- W2028663133 sameAs 2028663133 @default.
- W2028663133 citedByCount "38" @default.
- W2028663133 countsByYear W20286631332012 @default.
- W2028663133 countsByYear W20286631332013 @default.
- W2028663133 countsByYear W20286631332014 @default.
- W2028663133 countsByYear W20286631332015 @default.
- W2028663133 countsByYear W20286631332016 @default.
- W2028663133 countsByYear W20286631332017 @default.
- W2028663133 countsByYear W20286631332018 @default.
- W2028663133 countsByYear W20286631332019 @default.
- W2028663133 countsByYear W20286631332020 @default.
- W2028663133 countsByYear W20286631332021 @default.
- W2028663133 countsByYear W20286631332023 @default.
- W2028663133 crossrefType "journal-article" @default.
- W2028663133 hasAuthorship W2028663133A5043808762 @default.
- W2028663133 hasConcept C138921699 @default.
- W2028663133 hasConcept C162324750 @default.
- W2028663133 hasConcept C166957645 @default.
- W2028663133 hasConcept C17744445 @default.
- W2028663133 hasConcept C199539241 @default.
- W2028663133 hasConcept C2119116 @default.
- W2028663133 hasConcept C2776943663 @default.
- W2028663133 hasConcept C34447519 @default.
- W2028663133 hasConcept C44750222 @default.
- W2028663133 hasConcept C46295352 @default.
- W2028663133 hasConcept C514928085 @default.
- W2028663133 hasConcept C531593650 @default.
- W2028663133 hasConcept C83646750 @default.
- W2028663133 hasConcept C94625758 @default.
- W2028663133 hasConcept C95457728 @default.
- W2028663133 hasConceptScore W2028663133C138921699 @default.
- W2028663133 hasConceptScore W2028663133C162324750 @default.
- W2028663133 hasConceptScore W2028663133C166957645 @default.
- W2028663133 hasConceptScore W2028663133C17744445 @default.
- W2028663133 hasConceptScore W2028663133C199539241 @default.
- W2028663133 hasConceptScore W2028663133C2119116 @default.
- W2028663133 hasConceptScore W2028663133C2776943663 @default.
- W2028663133 hasConceptScore W2028663133C34447519 @default.
- W2028663133 hasConceptScore W2028663133C44750222 @default.
- W2028663133 hasConceptScore W2028663133C46295352 @default.
- W2028663133 hasConceptScore W2028663133C514928085 @default.
- W2028663133 hasConceptScore W2028663133C531593650 @default.
- W2028663133 hasConceptScore W2028663133C83646750 @default.
- W2028663133 hasConceptScore W2028663133C94625758 @default.
- W2028663133 hasConceptScore W2028663133C95457728 @default.
- W2028663133 hasIssue "4" @default.
- W2028663133 hasLocation W20286631331 @default.
- W2028663133 hasOpenAccess W2028663133 @default.
- W2028663133 hasPrimaryLocation W20286631331 @default.