Literature review:

‘Development constructs the contemporary Third World, silently, without our noticing it. By means of this discourse, individuals, governments, communities are seen as “under developed” and treated as such’ (Escobar 1995, 213).

Write a review essay showing how a new form of management accounting plays a role in this construction. The review should end up with a set of key questions needing to be addressed in a potential research project.