Postcolonization of university accounting education: case of Sri Lanka

Herath, Roshan Wasantha (2025) Postcolonization of university accounting education: case of Sri Lanka. PhD thesis, University of Glasgow.

Abstract

This study addresses a notable research gap by offering an institutional-level analysis of how and why university accounting education in an ex-colony interacts with the global accountancy discourses and practices. Adopting a postcolonial lens, it examines how and why Sri Lanka's first accounting degree programme engages with global accountancy discourses and practices. Both the literature and my pre-understanding suggest that university accounting education in ex-colonies often reproduces global discourses and practices, as adopted by local professional accounting bodies (PABs). To provide a comprehensive understanding, the study explores the interaction between Institute of Chartered Accountants of Sri Lanka (CA Sri Lanka) and the global accountancy discourses and practices. The findings highlight a complex interplay of complicity and resistance (ambivalence) among key constituencies of CA Sri Lanka has led the local PAB to replicate global discourses and practices, including reproducing global curricula, implementing Mutual Recognition arrangements (MRAs), and adopting International Financial Reporting Standards (IFRSs) and International Standards on Auditing (ISA). This has resulted in CA Sri Lanka developing a hybrid identity as a "globalised local institute," aimed at producing accountants aligned with global capital demands, thus enhancing their global mobility. Similarly, the study of B.Sc. Accounting (Hons.) degree programme reveals that ambivalence among its key constituencies has driven the programme to replicate global discourses and practices, including adopting PAB-based curricular, seeking exemptions and accreditations from PABs, and promoting global standards such as IFRSs and ISA. This has created a hybrid identity for the degree programme: a globally recognised, professionally oriented academic qualification. Through this, the degree programme aims to produce graduates who are prepared to serve global capital, thereby enhancing their employability in international markets, which resembles that of CA Sri Lanka. This thesis contributes to postcolonial studies in accounting by offering a nuanced institutional-level analysis of global-local interactions within accounting profession and education in an ex-colony, from the perspective of colonized.

• Item Type: Thesis (PhD)
• Qualification Level: Doctoral
• Keywords: Accounting profession, accounting education, ambivalence, mimicry, hybridity, postcolonial theory, Sri Lanka.
• Subjects: H Social Sciences > HF Commerce > HF5601 Accounting; L Education > LB Theory and practice of education > LB2300 Higher Education
• Colleges/Schools: College of Social Sciences > Adam Smith Business School
• Supervisor's Name: Wickramasinghe, Professor Danture, Joyce, Professor Yvonne and Kaifala, Dr. Gabriel
• Date of Award: 2025
• Depositing User: Theses Team
• Unique ID: glathesis:2025-84847
• Copyright: Copyright of this thesis is held by the author.
• Date Deposited: 29 Jan 2025 14:41
• Last Modified: 29 Jan 2025 14:49
• Thesis DOI: 10.5525/gla.thesis.84847
• URI: https://theses.gla.ac.uk/id/eprint/84847