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The need to support independent advocacy at a national level has been officially recognised in Scotland by the creation of two new agencies. The Advocacy Safeguards Agency has five core functions: independent evaluation, policy development and implementation, technical support for commissioners, research, and dispute resolution. The Scottish Independent Advocacy Alliance will be a membership body providing information, networking and training services to its members and helping the sector to organise collectively when needed.

This paper examines the alternative frameworks adopted in empirical research in accounting in developed and colonised developing countries, and suggests that a more appropriate methodological framework is necessary to explain the emergence and subsequent development of the accounting profession in the colonised developing countries. In this regard, the paper rejects the claim that the expansion of the Western-based accountancy bodies into colonised developing countries is inevitable. Rather it posits the view that the influences of the U.K.-based Association of Chartered and Certified Accountants (ACCA), the American Institute of Certified Public Accountants (AICPA), the Canadian Institute of Chartered Accountants (CICA) and the dominance of Western accounting practices in the colonised developing world are intertwined with the local historical, global and cultural circumstances. Therefore, the problematique of imperialism is critical and significant for understanding the context in which the accounting profession has developed in former colonised countries. Bearing this in mind, the paper argues, then, that in order to adequately and validly investigates accounting issues in any former colonised developing nation; one has to adopt the frameworks of cultural imperialism and globalisation to fully contextualise the nature of accounting in colonised developing countries.

Purpose – To explore the contested nature of masculinity through an examination of contemporary promotional culture associated with a predominantly masculine commodity – beer. More specifically, the analysis focuses on the representations of masculinity in two New Zealand beer advertisements spanning a 25-year period.

Design/methodology/approach – The chapter is divided into four sections: (1) a brief overview of the contemporary crisis of masculinity; (2) the role of the media and promotional culture in representing and reproducing crises of masculinity; (3) The Holy Trinity: Sport, Beer and Masculinity and (4) analysis of two promotional campaigns for New Zealand beer brand Speight's. Here, the original series ad from 1992 is compared and contrasted with the 2019 instalment using Strate's (1992) framework which conceptualizes beer advertisements as ‘manuals of masculinity’, in order to track potential changes over time.

Findings – The results highlight the enduring value of Strate's (1992) framework of beer advertisements as manuals of masculinity. In addition, the results reveal that while the representation of masculinity in Speight's beer advertising has changed over time, key themes related to exclusive male spaces, physical labour and the core value of ‘mateship’ remain.

Research limitations/implications – Within the context of globalization, promotional culture operating at both the global and local level can cultivate images of masculinity that represent and reproduce the existing gender order, but it can also confront and disrupt it.