Accounting education and neo-colonialism: a Gramscian analysis of higher education in Pakistan

Literature on accountancy and neo-colonialism is rich in evidence suggesting the interdependency between the two. Studies have investigated different aspects, such as accounting standards, the accountancy profession and other accounting practices, to illuminate how accounting contributes to neo-imperialist expansion in the modern world economy. Yet little is known about accounting in higher education ('accounting higher education') in post-colonial societies and how it responds to the neo-colonial agenda. This thesis aims to address this gap by examining 'accounting higher education' in Pakistan. Adopting a qualitative research methodology, it analyses how the higher education system imposes the ideological domination of Western capitalist countries and preserves their colonial legacy in post-colonial developing societies.

The empirical evidence presented in this thesis emanated from two sources: semi-structured interviews with main actors in the field of accounting education and documentary data such as module guides and degree handbooks of accounting courses offered at five highly regarded Pakistani universities. The interviewees, selected through a snowball sampling strategy, included accounting policymakers, educators and students. Through rich descriptions and reflections of these accounting actors, an understanding of their role in sustaining foreign domination through accounting education in Pakistan was achieved. More specifically, accounting policymakers and representatives of transnational accounting firms disseminate a 'universalist' and 'decontextualised' perspective on accounting that undermines indigenous culture and the epistemic values of the post-colonial Pakistani society. Educators adhering to existing educational policies, which are fuelled by professional accreditation protocols, further reinforce the importance of globalised accounting systems whilst dismissing local narratives and voices. Students who uncritically accept the knowledge transmitted to them validate the supremacy of Western accounting practices and consider them necessary for the survival of the local economy. To these students, contributing to the development of Pakistan is not a priority; rather, they seek to become 'global citizens', aiming to serve multinational companies and transnational firms that enable them to be part of the Western world and serve as 'raw materials' in its economic markets.

The thesis draws on a Gramscian theoretical framework to explicate how this neo-colonial arrangement relies not on force or coercion but mainly on the consent of the different accounting actors, who are led to believe that international accounting practices should be uncritically adopted for doing so is in the best interest of Pakistan. Although most of the policymakers, educators and students involved in this study accept 'quality' international accounting practices, some students have demonstrated awareness of how accounting arrangements in Pakistan should align with its peculiar circumstances. Refuting Anglo- American ideologies that consider Pakistan's context separate from its accounting framework, these students call for a decolonisation of accounting education. However, for this decolonisation project to be successful, it is essential that these 'organic' voices undertake an educative project that creates counter-hegemonic consciousness amongst all accounting actors.

The thesis contributes to literature on accountancy and colonialism by enabling an understanding of how higher education in accounting sustains asymmetric power relationships in the modern world economy. By analysing the role of the main actors in the field of accounting education, it provides a holistic understanding of the process through which foreign domination is maintained in post-colonial societies. Moreover, the findings presented here also hold relevance for policymakers and higher education institutions in developing economies. By highlighting the issues of adopting Western principles and practices, the thesis calls for an indigenous approach to accounting education where the peculiar challenges of post-colonial societies can be incorporated within accounting curricula.