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dc.contributor.authorAlagiah, Ratnamen_US
dc.date.accessioned2017-04-04T15:08:30Z
dc.date.available2017-04-04T15:08:30Z
dc.date.issued2006en_US
dc.date.modified2009-12-21T03:14:54Z
dc.identifier.issn14439913en_US
dc.identifier.urihttp://hdl.handle.net/10072/27814
dc.description.abstractFoucault'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.en_US
dc.description.peerreviewedYesen_US
dc.description.publicationstatusYesen_AU
dc.languageEnglishen_US
dc.language.isoen_AU
dc.publisherInstitute of Certified Management Accountantsen_US
dc.publisher.placeAustraliaen_US
dc.publisher.urihttp://www.cmawebline.org/publication/JAMAR.phpen_AU
dc.relation.ispartofstudentpublicationNen_AU
dc.relation.ispartofpagefrom63en_US
dc.relation.ispartofpageto76en_US
dc.relation.ispartofissue2en_AU
dc.relation.ispartofjournalThe Journal of Applied Management Accounting Researchen_US
dc.relation.ispartofvolume4en_US
dc.rights.retentionYen_AU
dc.subject.fieldofresearchcode230116en_US
dc.titleThe Object and the Subject of Accounting Budgets: Evidence of Early Use by British Colonial Housesen_US
dc.typeJournal articleen_US
dc.type.descriptionC1 - Peer Reviewed (HERDC)en_US
dc.type.codeC - Journal Articlesen_US
gro.facultyGriffith Business School, Department of Accounting, Finance and Economicsen_US
gro.date.issued2006
gro.hasfulltextNo Full Text


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