Abstract
Using a discourse analysis of interviews with corporate managers and their published corporate sustainability information, this paper argues that corporate social and environmental accountability (CSEA) in a postcolonial context (Sri Lanka) is a textual space wherein local managers create a hybrid cultural identity through mimicking. It examines how local managers embrace and appropriate global discourses to reimagine their local managerial circumstances. They deploy a set of textual strategies – imitation, redefinition, innovation, and codification – to translate CSEA into a hybrid ‘textual(real)ity’ (i.e., interspace and duality between accounting text - textuality - and material practices - reality) whereby the global context is textualized as local and the local is contextualised as global. Nationalism, cultural ethics, and poverty enter this textual(real)ity as discursive elements that reactivate locality. A cultural notion of philanthropic giving, dana, gives local cultural authenticity to this textual(real)ity while the national politico-economic identity of poverty textualizes CSEA as a national development strategy. The paper also critiques whether these postcolonial dynamics can promote agonistic accountabilities. It contributes to the accounting literature on postcolonialism, imperialism, and globalization discourses.
Original language | English |
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Pages (from-to) | 1-20 |
Number of pages | 20 |
Journal | Accounting, Organizations and Society |
Volume | 60 |
Early online date | 19 Jul 2017 |
DOIs | |
Publication status | Published - Jul 2017 |
Keywords
- postcolonialism
- social and environmental accountability
- Sri Lanka
- Homi Bhabha
- agonistics
- globalization discourses