BUSINESS SCHOOL RESEARCH SEMINAR - Strategic Management Accounting: Teaching/Learning as a Social Science

BUSINESS SCHOOL RESEARCH SEMINAR - Strategic Management Accounting: Teaching/Learning as a Social Science

This is a past event

The seminar will be held in person in University Office Court Room on Wednesday 27 September 2023 from 14:30 to 17:30.

Join Prof.Chandana Alawattage from the University of Glasgow to hear his seminar on Strategic Management Accounting.

Abstract: Management accounting education is discursively formed and governed. Discourses such as decolonising curriculum, incorporating sustainability, and the neo-liberalising global political-economic order now urge us to see possibilities of teaching/learning management accounting more broadly. This paper proposes taking a social science approach to incorporate social and ecological justice issues. However, this is challenging because, as accounting academics, we are governed by a practicist epistemology of accounting education that blinds us to see how those social and ecological issues can be brought into the classroom. Nevertheless, there is a movement. While we confront competing demands for teaching techno-managerial elements in our courses, we tend to uplift our courses with social science analysis of how management operates in their wider social and ecological contexts. Taking strategic management accounting (SMA) as a specific case and drawing from Deleuze and Guattari’s theoretical notions of assemblages, lines, rhizomes, and arborescent structures, this paper offers an epistemological basis for moving towards this social and ecological orientation in teaching & learning management accounting. It articulates a conceptual schema for locating techno-managerial and calculative elements of strategizing management accounting in their broader political-economic and historical context so that our students can de-and-reterritorialize management accounting thought from its conventional arborescent model. This may encourage students to appreciate how calculations emanate from broader political-economic logics and rationalisations.


Prof. Chandana Alawattage
Hosted by
University of Aberdeen Business School

No booking required.