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Another development challenge: gaining emancipation from a functional hegemony in accounting and management control research

Global developments in accounting and accountability reforms entail not only about how developing countries being governed through these reforms but also about how accounting research itself can be pursued alternatively. In the past several decades, a camp of British accounting researchers initiated a programme of research in this direction. inspired by postpositivistic traditions, they aimed to explore how these reforms are predicated upon culturalpolitical milieus in developing countries. However, the academia in most accounting and management researchers from local universities in these countries are blindly bombarded with positivistic traditions. This paper offers an auto-ethnography to demonstrate the lack of diversity in accounting, accountability and management control research. What persists is a hegemony of positivistic functionalism with a peculiar institutional patronage. We reflect and narrate our encounters illustrating how we penetrated this hegemony in accounting and management control research in our native countries, Bangladesh and Sri Lanka. We unpack how this hegemony formed and how attempts were made towards some emancipatory potentials.