
Tharusha GooneratneUniversity of Colombo · Department of Accounting
Tharusha Gooneratne
PhD (LaTrobe, Australia), MPhil (Col), BBA (Col), FCMA (UK)
About
41
Publications
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Introduction
Tharusha Gooneratne is the Chair Professor in the Department of Accounting, University of Colombo. She is into qualitative research, and her research interests are in the areas of management control, strategic management accounting and current developments in management accounting.
Publications
Publications (41)
Purpose
This paper aims to review prior management accounting research founded upon family businesses. It presents the status quo, uncovers gaps in existing literature and postulates avenues for future scholarly inquiry.
Design/methodology/approach
In carrying out this review, a search was conducted accessing three search engines: Emerald insight,...
Purpose
This paper explores how management controls of a clustered apparel firm in Sri Lanka (Stitch-It) is shaped by institutional field and societal logics, firm's head office prescriptions, clusters' own attributes and strategic behavior of cluster managers.
Design/methodology/approach
It follows the research philosophy of interpretivism and em...
Purpose
The purpose of this paper is to identify the complementariness and tensions in the use of management control systems diagnostically and interactively, using a budgetary control example, drawing empirical evidence from a clustered firm, “Pattern On”, which is engaged in the manufacture of apparels.
Design/methodology/approach
This paper use...
The purpose of this paper was to identify why activity based costing (ABC) implementation in organizations at times do not continue despite their early interest, but later regain importance. Using the qualitative case study approach, the paper explored the reasons for the appearance, disappearance and reappearance of ABC drawing field data from a S...
Purpose
The purpose of this paper is to explore the co-existence of multiple logics, resulting complexities and their implications on control practices within a traditional industry (southern cinnamon) in Sri Lanka.
Design/methodology/approach
The paper is premised upon the qualitative methodology and case study approach, while the theoretical bac...
Organisations encounter a multiplicity of influences developing complexities that stem from competing or contradicting logics of the institutional field. When such influences enter organisations and interface with organisational actors’ sense-making, they create paradoxical tensions with implications for decision-making. This paper theorises how in...
This case illuminates how combining multiple theoretical notions enables in capturing internal and external forces as well as managers’ situational reactions instigating change in the management control systems (MCSs) of a family business firm engaged in footwear and tire production. Over six decades and three generations, the firm has reached grea...
Drawing on empirical evidence from a leading family business firm in Sri Lanka and premised on the arena of management control, this case study showcases how data triangulation is practically applied in a qualitative case study. Triangulating data gathered from multiple methods such as interviews, document analysis, focus group discussions, and obs...
Research methodology
The focused case is a “disguised case” developed based on a real-life apparel company in Sri Lanka. The authors have disguised the company name and have not revealed the identity of the key respondents and any data, which makes the firm obvious. However, the processes and practices reported represent the actual scenario of the...
Research Question: What are the motives for adopting ERP in the case study firm, and its benefits and challenges? How has ERP got implicated in management accounting?
Motivation: Organisations implement ERP systems expecting various benefits. Rather than being a mere technological exercise, such an implementation has implications for organisational...
Purpose
This paper aims to explore the changing role of the accountant amid multiple drivers, responses of accountants and situated rationality in a multinational firm, Max-choice Lanka.
Design/methodology/approach
It adopts the single-site case study approach under the qualitative methodology and leans on institutional theory, specifically Ter Bo...
Purpose
Drawing insights from finance and non-finance managers in Sri Lanka, this study unveils complexities and conflicts surrounding the roles of management accountants and the nature of role construction stemming from differing expectations of non-finance managers and external influences.
Design/methodology/approach
This paper adopts the qualit...
Faced with criticisms on traditional budgeting, contemporary organisations have moved towards better budgeting and beyond budgeting practices. Drawing evidence from Citrus Lanka, a fast-moving consumer goods (FMCG) manufacturing firm in Sri Lanka, this paper explores amid limitations of traditional budgeting, how and why the firm moved to better bu...
ABSTRACT
Drawing empirical evidence from a telecommunications firm in Sri Lanka
this paper reports on a case study of how strategic management accounting
(SMA) tools form a package. We deployed the qualitative method and case
study approach, and in-depth face-to-face interviews with key personnel
engaged in the practice of SMA in the firm and revie...
ABSTRACT
Drawing empirical evidence from a telecommunications firm in Sri Lanka
this paper reports on a case study of how strategic management accounting
(SMA) tools form a package. We deployed the qualitative method and case
study approach, and in-depth face-to-face interviews with key personnel
engaged in the practice of SMA in the firm and revie...
ABSTRACT
Drawing empirical evidence from a telecommunications firm in Sri Lanka
this paper reports on a case study of how strategic management accounting
(SMA) tools form a package. We deployed the qualitative method and case
study approach, and in-depth face-to-face interviews with key personnel
engaged in the practice of SMA in the firm and revie...
ABSTRACT
Drawing empirical evidence from a telecommunications firm in Sri Lanka
this paper reports on a case study of how strategic management accounting
(SMA) tools form a package. We deployed the qualitative method and case
study approach, and in-depth face-to-face interviews with key personnel
engaged in the practice of SMA in the firm and revie...
Purpose-This paper aims to report on an empirical investigation of the fate of the balanced scorecard (BSC) approach in an organization.
Design/methodology/approach-Building on actor-network theory and using a qualitative case study approach, this study analyses how across time certain actors attempted to build a competing network in the organiza...
Most businesses have adopted business continuity strategies to face the challenges
imposed by the Covid-19 pandemic. The purpose of this study is to explore the
business continuity strategies adopted by one of the top software development
companies in Sri Lanka during the Covid-19 pandemic. This study incorporates a
qualitative methodology adopting...
This paper reports on a case study of how strategic management accounting (SMA) techniques are used as a package in a telecommunications firm in Sri Lanka (which we call Telco PLC), seeing through the theoretical lens of Giddens' structuration theory. Methodologically, we deploy the qualitative methodology and case study approach, while in-depth fa...
This paper explores how a balanced scorecard (BSC) has been successfully implemented and institutionalised in a leading telecommunications company in Sri Lanka (Telinotec) through improvements over two phases (pre 2012 and post 2012). It adopts a qualitative methodology and case study approach and is founded upon the theoretical underpinnings of in...
Abstract:
Purpose
This paper aims to explore how management control systems (MCS) of an operating company (Delta Lanka) of a multinational corporation (MNC) is shaped through the interplay between external institutional influences via global prescriptions stemming from the parent company culture and localisation needs as suited to cultural context...
ABSTRACT
This paper explores the emergence of Total Quality Management (TQM), its continuation as well as the management accounting implications in a leading solid tyre manufacturing firm in Sri Lanka, where TQM has been practiced for over fifteen years. The paper adopts the qualitative methodology and case study approach, while the rational-choice...
Abstract
Althought he balanced scorecard (BSC)is claimed to be conceptually superior to budgeting,not all BSC implementations get sustained, and some organizations even move back to budgetary control systems.Using the qualitative case study approach,this study investigates the reasons for the change of management control from BSC to budgeting in a...
Sujeewa Damayanthi, Tharusha Gooneratne, (2017) "Institutional logics perspective in management control research: A review of extant literature and directions for future research", Journal of Accounting & Organizational Change, Vol. 13 Issue: 4, pp.520-547.
Abstract:
Purpose
This paper reviews management control literature which draws on the inst...
Purpose
The purpose of this paper is to explore how management controls in an organization take shape amidst the tensions between external institutional forces and the internal dynamics arising from the different powers and interests of managers as well as from intra-organizational norms, rules and taken-for-granted assumptions.
Design/methodology...
The past several decades have seen a renowned interest on various modes of management control from ‘traditional’ budgeting to ‘better’ budgeting and ‘beyond’ budgeting. Budgeting takes a centre stage in the contemporary business arena, and many organisations are not ready for ‘beyond’ budgeting, which is a radical transformation to a company’s mana...
Over the past two decades various management accounting innovations, such as the balanced scorecard, activity-based costing, activity-based management and target costing have been diffused to organizations across the world. Although the merits of these tools and their application in various countries have been well researched, currently there is on...
The aim of this paper is to identify the reasons for the implementation and subsequent institutionalization of activity based costing (ABC) in a manufacturing subsidiary of a large local conglomerate, Sigma and the uses of ABC information by various managers. The paper adopts the qualitative case study approach and leans on the theoretical lens of...
Abstract
The aim of this paper is to identify the reasons for the implementation and subsequent institutionalization of activity based costing (ABC) in a manufacturing subsidiary of a large local conglomerate, Sigma and the uses of ABC information by various managers. The paper adopts the qualitative case study approach and leans on the theoretical...
In this paper we develop an understanding of the roles played by external institutional forces and organizational entrepreneurs acting as agents in the institutionalization of the budgeting system within a hybrid state-owned entity. Drawing upon the notions of external institutions and agency of institutional entrepreneurs within institutional theo...
Purpose
– The purpose of this paper is to respond to Modell’s paper entitled “Theoretical triangulation and pluralism in accounting research: a critical realist critique” ( AAAJ this issue), which offers a two-part exposition of topics and issues pertaining to the recent paper “Theoretical triangulation and pluralism in research methods in organiza...
Althoughthe balanced scorecard (BSC) is claimed to be conceptually superior to budgeting,not all BSC implementations get sustained, and some organizations even move back to budgetary control systems.Using the qualitative case study approach,this study investigates the reasons for the change of management controlfrom BSC to budgeting in a Sri Lankan...
Abstract
Althought he balanced scorecard (BSC)is claimed to be conceptually superior to budgeting,not all BSC implementations get sustained, and some organizations even move back to budgetary control systems.Using the qualitative case study approach,this study investigates the reasons for the change of management control from BSC to budgeting in a...
Purpose
– The purpose of this paper is to present a critical review of the contributions of multiple theories to accounting and organizational research, which is often referred to as “theoretical triangulation” or “theoretical pluralism”, with a particular focus on the manner in which chosen research methods have informed these efforts at theoretic...
Purpose
This paper aim to review existing research in the management control systems field in the banking industry. It identifies gaps in the existing literature and suggests some directions for future research.
Design/methodology/approach
The review was carried out principally by consulting leading accounting journals, followed by other relevant...
Purpose
The purpose of this paper is to report on two institutional change scenarios of performance measurement (PM) systems, namely, subversion and integration. Subversion represents insiders' use of existing institutional logic whereas integration represents insiders' use of imported institutional logic.
Design/methodology/approach
The scenarios...
This paper illustrates a story of “rise and fall” of a Balanced Scorecard (BSC) project in a Sri Lankan firm. The “rise” was due to a series of attempts made by CIMA (SL) for popularising BSC practice among business leaders and local consultants, and the “fall” was due to professional rivalry between engineering managers and accounting personnel an...