A Critical Evaluation Of The Impact Of Globalization And The Internal Convergence Of Management Accounting Processes
DECLARATION
I [type your full first names & surname here], declare that the following dissertation/thesis and its entire content has been an individual, unaided effort and has not been submitted or published before. Furthermore, it reflects my opinion and take on the topic and is does not represent the opinion of the University.
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ABSTRACT
Globalisation has been a subject of intense debate and continual investigation in academic circles for almost 20 years. However, the opinions on what it is and what impact it makes on national systems are still as diverse and divided as ever. This research is an endeavour to contribute further to the understanding of the processes and outcomes of globalisation by undertaking a cross-national historical study of four university systems and four elite universities over an extended period of time. By comparing and juxtaposing the changes in university objectives, provision, funding and regulation between 1946 and 2006, it seeks to establish whether globalisation has reduced national variations and led to convergence in university policies and practices. A complicated picture of convergence and divergence is found. It is shown to be possible to have convergence in one aspect of the same policy and divergence in another, as in the examples of female participation and medium of instruction. It is also possible to have convergence among some countries but not others, as in the case of university regulation. The actual result depends on, one, the aspect of policy selected for study; and, two, the dynamic interactions of the following factors: the driving impetus of economic globalisation, the powerful influence of hegemonic states and mighty economic and trade supranational organisations, and the willingness and ability of the nation-states to make the changes. That is to say, the impact of global forces is context-bound. The evidence of both convergence and divergence present at the same time vindicates the complexity and contingent nature of the globalisation process. A more accurate assessment of global effects requires a proper conceptualisation of convergence, the necessary investigation of the global-national-institutional interfaces, and longitudinal comparative studies of different cultures and nations, as illustrated by this study.
Table of Contents
DECLARATIONii
ABSTRACTiii
INTRODUCTION1
Background1
Problem Statement1
Aims & Objectives2
Evidence of the Research2
DISCUSSION4
Centralization and decentralization4
Centralization:5
Decentralization:5
Three Forms Of Decentralization6
Centralization strengths6
Features6
Strengths Of Decentralization6
The Globalisation Puzzle7
Principles of standardization7
Extension8
Role of public authorities8
Effectiveness9
Financing9
International standardization9
RESEARCH METHODOLOGIES11
Research Methods11
Literature Search11
FINDINGS13
The Globalisation-Convergence Link13
KNOWLEDGE AND USE OF ACADEMIC LITERATURE16
CRITICAL REVIEW18
CONCLUSIONS22
REFERENCES23
INTRODUCTION
Background
“Globalisation” has become a catch-word in the contemporary world and the most talked about social phenomenon on a world-wide scale in the last decade. The high level and sudden surge of interest in the subject can be reflected by the number of publications bearing the name of globalisation in their titles in the 2000s (Busch, 2000; Larner & Walters, 2002; Scholte, 2000a), and by the frequent reference to it by politicians, economists, scholars, educators, journalists, bankers, and entrepreneurs in media, forums, academic inquiries, and policy documents of international, national, and institutional levels. But what globalisation is and how its effects ...