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Continuity and Change in Development Discourses and the Rhetoric Role of Accounting by Jayasinghe, Kelum; Uddin, Shahzad is a Business, Management and Accounting article available to read on EtoBox.

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## Purpose The purpose of this paper is to use the case study of development projects in Sri Lanka and development reports published from 1978 to 2006 to trace how the World Bank has utilised accounting rhetoric/languages in articulating development discourses at different stages of global capitalism. ## Design/methodology/approach Multiple research methods are employed, such as archival research, observations and interviews. Development reports published by the World Bank (1978–2006) are closely examined using discourse analysis. ## Findings Development projects in Sri Lanka and development reports during the last three decades demonstrate that ideological shifts brought about the changes in accounting rhetoric in development discourses. The paper further shows that the articulation and re-articulation of development discourses communicated by accounting rhetoric have yet to grasp the real complexity of the local problems in those villages in Sri Lanka. The mere focus on management and governance styles (albeit important) driven by the development ideology and rational accounting rhetoric of the World Bank seems to bring little reward to villagers or, indeed, to the policy makers.

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Author

Jayasinghe, Kelum; Uddin, Shahzad

Publisher

Emerald Group Publishing Limited; Emerald (MCB UP ); Emerald Group Publishing Ltd.; Emerald (ISSN 2042-1168)

Published

2019

Language

EN

Field

Business, Management and Accounting (Social Sciences)