Professor Danture Wickramasinghe

  • Professor in Accounting (Accounting & Finance)

Biography

Professor Danture Wickramasinghe is the Chair in Management Accounting and the Director of PhD programme in Accounting and Finance at Adam Smith Business School.

Previously, he was the Chair in Management Accounting and the Director of Research Centre in Accounting and Accountability at Hull University of Business School and a Lecturer/Senior Lecturer and the Programme Director of MSc in Accounting and Finance at Manchester Business School, University of Manchester, where he was also the coordinator of the Management Accounting Module on the Global MBA Programme. Before moving to the United Kingdom, he was the Dean of the Faculty of Management & Finance and the Head of the Department of Commerce at the University of Colombo, Head of Department of Business Administration, and a Lecturer/Senior lecturer at the University of Ruhuna, Sri Lanka.

Being an academic over a period of 37 years, Danture is now globally known as a critical researcher in accounting in developing countries. His international visibility is evidenced in his extensive profile of publications in reputed journals, including Accounting, Organizations and Society, Auditing and Accountability Journal; Critical Perspectives on Accounting; Accounting and Business Research; Accounting & Organizational Change; Qualitative Research in Accounting and Management; and Accounting in Emerging Economies. Currently, he serves on editorial boards of these 6 journals. He is also the co-author/editor of two landmark books in accounting. Presently, he is revising one of his early books which is to be published in 2020. He has contributed to several edited collections with monographs on accounting and development issues and presented at many international conferences and workshops.

Danture has produced 15 PhDs both at Manchester and Glasgow and examined over 50 PhDs in the UK, Australia, Norway, France, New Zealand, Malaysia and Sri Lanka. He has held visiting appointments at, and research collaborations, with Paris Dauphine University, Nord University in Norway, Manchester Business School in the UK, York University in Canada, and several Sri Lankan universities. Currently, he supervises 10 PhD students at Glasgow.


Research interests

Danture is a member of the Accounting research cluster.

Areas of expertise:

  • Cultural political economy of management accounting and controls in developing countries 
  • Governance and accountability in globally diffused reform programmes, poverty alleviation and participative development projects
  • Emerging practices of accounting, governance and accountability in “new” organisational configurations

Publications

Selected publications

All publications

List by: Type | Date

Jump to: 2019 | 2018 | 2017 | 2015 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2005 | 2004 | 1995
Number of items: 38.

2019

Alam, S., Ranasinghe, S. B. and Wickramasinghe, D. (2019) Ethnographic significance in researching management accounting: Bangladesh and Sri Lanka. In: Weetman, P. and Tsalavoutas, I. (eds.) The Routledge Companion to Accounting in Emerging Economies. Routledge: Abingdon. (In Press)

Joannides de Lautour, V., Wickramasinghe, D. and Berland, N. (2019) From critical accounting to an account of critique: The case of cultural emancipators. Accounting Forum, (doi:10.1080/01559982.2019.1588452) (Early Online Publication)

Yazdifar, H., Askarany, D., Wickramasinghe, D. , Nasseri, A. and Alam, A. (2019) The diffusion of management accounting innovation in dependent (subsidiary) organisations and MNCs. International Journal of Accounting, 54(1), 1950004. (doi:10.1142/S1094406019500045)

Alawattage, C., Graham, C. and Wickramasinghe, D. (2019) Microaccountability and biopolitics: microfinance in a Sri Lankan village. Accounting, Organizations and Society, 72, pp. 38-60. (doi:10.1016/j.aos.2018.05.008)

Rana, T., Wickramasinghe, D. and Bracci, E. (2019) New development: Integrating risk management in management control systems—lessons for public sector managers. Public Money and Management, (Accepted for Publication)

2018

Alawattage, C. and Wickramasinghe, D. (2018) Strategizing Management Accounting: Liberal Origins and Neoliberal Trends. Routledge: Abingdon, Oxon. ISBN 9781138783546

Mohamad-Yusof, N.-Z., Wickramasinghe, D. and Zaman, M. (2018) Corporate governance, critical junctures and ethnic politics: Ownership and boards in Malaysia. Critical Perspectives on Accounting, 55, pp. 33-52. (doi:10.1016/j.cpa.2017.12.006)

Wickramasinghe, D. (2018) Power of accounting and power over accounting. In: Hoque, Z. (ed.) Methodological Issues in Accounting Research. Spiramus Press. ISBN 9781910151464

2017

Wickramasinghe, D. and Alawattage, C. (2017) Interpretivism. In: Roslender, R. (ed.) The Routledge Companion to Critical Accounting. Series: Routledge companions in business, management and accounting. Routledge: New York, pp. 17-36. ISBN 9781138025257

Alawattage, C., Wickramasinghe, D. and Uddin, S. (2017) Theorising management accounting practices in less developed countries. In: Harris, E. (ed.) The Routledge Companion to Performance Management and Control. Series: Routledge companions in business, management and accounting. Routledge: London ; New York, pp. 287-305. ISBN 9781138913547

Alawattage, C., Wickramasinghe, D. , Tsamenyi, M. and Uddin, S. (2017) Doing critical management accounting research in emerging economies. Advances in Scientific and Applied Accounting, 10(2), pp. 177-188. (doi:10.14392/asaa.2017100203)

2015

Alawattage, C., Wickramasinghe, D. and Tennakoon, A. (2015) Performing civil society. In: Hoque, Z. and Parker, L. (eds.) Performance Management in Nonprofit Organizations: Global Perspectives. Series: Routledge studies in the management of voluntary and non-profit organizations (17). Routledge: London, pp. 394-418. ISBN 9781138787988

Hopper, T., Ashraf, J., Uddin, S. and Wickramasinghe, D. (2015) Social theorisation of accounting: challenges to positive research. In: Jones, S. (ed.) Routledge Companion to Financial Accounting Theory. Series: Routledge companions in business, management and accounting. Routledge: New York, NY, pp. 452-471. ISBN 9780415660280

Wickramasinghe, D. (2015) Getting management accounting off the ground: post-colonial neoliberalism in healthcare budgets. Accounting and Business Research, 45(3), pp. 323-355. (doi:10.1080/00014788.2015.1009358)

2012

Hopper, T., Tsamenyi, M., Uddin, S. and Wickramasinghe, D. (Eds.) (2012) Handbook of Accounting and Development. Edward Elgar: Cheltenham. ISBN 9781848448162

Hopper, T., Tsamenyi, M., Uddin, S. and Wickramasinghe, D. (2012) Introduction: Accounting and Development. In: Hopper, T., Tsamenyi, M., Uddin, S. and Wickramasinghe, D. (eds.) Handbook of Accounting and Development. Edward Elgar: Cheltenham, pp. 1-14. ISBN 9781848448162

Hopper, T., Tsamenyi, M., Uddin, S. and Wickramasinghe, D. (2012) Privatization, market-based reform and management control. In: Hopper, T., Tsamenyi, M., Uddin, S. and Wickramasinghe, D. (eds.) Handbook of Accounting and Development. Edward Elgar: Cheltenham, pp. 206-223. ISBN 9781848448162

2011

Jayasinghe, K. and Wickramasinghe, D. (2011) Power over empowerment: encountering development accounting in a Sri Lankan fishing village. Critical Perspectives on Accounting, 22(4), pp. 396-414. (doi:10.1016/j.cpa.2010.12.008)

Jazayeri, M., Wickramasinghe, D. and Gooneratne, T. (2011) Convergence versus divergence of performance measurement systems: lessons from spatial variations. Qualitative Research in Accounting and Management, 8(3), pp. 292-314. (doi:10.1108/11766091111162098)

Wickramasinghe, D. (2011) Ontological dependency on epistemology strategy: interpretive management accounting reseach revisited. In: Abdel-Kader, M. (ed.) Review of Management Accounting Research. Palgrave Macmillan: London. ISBN 9780230252370

2010

Herath, S.K., Wickramasinghe, D. and Indrani, M.W. (2010) Improving efficiency and accountability: a case study on outsourcing strategies in higher education in Sri Lanka. International Journal of Managerial and Financial Accounting, 2(3), p. 275. (doi:10.1504/IJMFA.2010.034119)

Herath, S.K., Wickramasinghe, D. and Indrani, M.W. (2010) A teaching case on implementing an activity-based costing system in a service firm: Lakhiru Insurance Company. International Journal of Managerial and Financial Accounting, 2(2), p. 177. (doi:10.1504/IJMFA.2010.033290)

Wickramasinghe, D. (2010) Review of 'The official history of privatization, volume 1 - the formative years 1970–1987', by David Parker. International Journal of Public Administration, 33(4), pp. 207-209. (doi:10.1080/01900690903387733) [Book Review]

2009

Alawattage, C. and Wickramasinghe, D. (2009) Institutionalisation of control and accounting for bonded labour in colonial plantations: a historical analysis. Critical Perspectives on Accounting, 20(6), pp. 701-715. (doi:10.1016/j.cpa.2009.02.001)

Alawattage, C. and Wickramasinghe, D. (2009) Weapons of the weak: subalterns' emancipatory accounting in Ceylon tea. Accounting, Auditing and Accountability Journal, 22(3), pp. 379-404. (doi:10.1108/09513570910945660)

Hopper, T., Tsamenyi, M., Uddin, S. and Wickramasinghe, D. (2009) Management accounting in less developed countries: what is known and needs knowing. Accounting, Auditing and Accountability Journal, 22(3), pp. 469-514. (doi:10.1108/09513570910945697)

2008

Alawattage, C. and Wickramasinghe, D. (2008) Appearance of accounting in a political hegemony. Critical Perspectives on Accounting, 19(3), pp. 293-339. (doi:10.1016/j.cpa.2006.08.006)

Alawattage, C. and Wickramasinghe, D. (2008) Changing regimes of governance in a less developed country. Research in Accounting in Emerging Economies, 8, pp. 273-310. (doi:10.1016/S1479-3563(08)08010-9)

Thomas, K.J.D. and Wickramasinghe, D. (2008) Bounded emotionality in entrepreneurship: an alternative framework. International Journal of Entrepreneurial Behaviour and Research, 14(4), pp. 242-258. (doi:10.1108/13552550810887408)

2007

Alawattage, C., Hopper, T. and Wickramasinghe, D. (2007) Introduction to management accounting in less developed countries. Journal of Accounting and Organizational Change, 3(3), pp. 183-191. (doi:10.1108/18325910710820256)

Jayasinghe, K. and Wickramasinghe, D. (2007) Calculative practices in a total institution. Qualitative Research in Accounting and Management, 4(3), pp. 183-202. (doi:10.1108/11766090710826637)

Wickramasinghe, D. and Alawattage, C. (2007) Management Accounting Change: Approaches and Perspectives. Routledge: London, UK. ISBN 9780415393317

Wickramasinghe, D. , Gooneratne, T. and Jayakody, J.A.S.K. (2007) Interest lost: the rise and fall of a balanced scorecard project in Sri Lanka. Advances in Public Interest Accounting, 13, pp. 237-271. (doi:10.1016/S1041-7060(07)13009-1)

2006

Javasinghe, K. and Wickramasinghe, D. (2006) Can NGOs Deliver Accountability? Predictions, Realities and Difficulties. In: Bhargava, H. and Kumar, D. (eds.) NGOs: Roles and Accountability: Introduction. ICFAI (Institute of Chartered Financial Analysts of India) University, pp. 296-327.

Wickramasinghe, D. (2006) Researching power in accounting. In: Hoqu, Z. (ed.) Methodological Issues in Accounting Research: Theories, Methods and Issues. Spiramus: London, pp. 339-356. ISBN 9781904905127

2005

Wickramasinghe, D. and Hopper, T. (2005) A cultural political economy of management accounting controls: a case study of a textile mill in a traditional Sinhalese village. Critical Perspectives on Accounting, 16(4), pp. 473-503. (doi:10.1016/j.cpa.2003.07.001)

2004

Wickramasinghe, D. , Hopper, T. and Rathnasiri, C. (2004) Japanese cost management meets Sri Lankan politics: disappearance and reappearance of bureaucratic management controls in a privatised utility. Accounting, Auditing and Accountability Journal, 17(1), pp. 85-120. (doi:10.1108/09513570410525229)

1995

Hopper, T., Annisette, M., Dastoor, N., Uddin, S. and Wickramasinghe, D. (1995) Some Challenges and Alternatives to Positive Accounting Research. In: Jones, S., Romano, C. and Ratnatunga, J. (eds.) Accounting Theory: A Contemporary Review. Harcourt Brace, pp. 515-550. ISBN 0729509850

This list was generated on Fri Dec 6 01:05:40 2019 GMT.
Jump to: Articles | Books | Book Sections | Book Reviews | Edited Books
Number of items: 38.

Articles

Joannides de Lautour, V., Wickramasinghe, D. and Berland, N. (2019) From critical accounting to an account of critique: The case of cultural emancipators. Accounting Forum, (doi:10.1080/01559982.2019.1588452) (Early Online Publication)

Yazdifar, H., Askarany, D., Wickramasinghe, D. , Nasseri, A. and Alam, A. (2019) The diffusion of management accounting innovation in dependent (subsidiary) organisations and MNCs. International Journal of Accounting, 54(1), 1950004. (doi:10.1142/S1094406019500045)

Alawattage, C., Graham, C. and Wickramasinghe, D. (2019) Microaccountability and biopolitics: microfinance in a Sri Lankan village. Accounting, Organizations and Society, 72, pp. 38-60. (doi:10.1016/j.aos.2018.05.008)

Rana, T., Wickramasinghe, D. and Bracci, E. (2019) New development: Integrating risk management in management control systems—lessons for public sector managers. Public Money and Management, (Accepted for Publication)

Mohamad-Yusof, N.-Z., Wickramasinghe, D. and Zaman, M. (2018) Corporate governance, critical junctures and ethnic politics: Ownership and boards in Malaysia. Critical Perspectives on Accounting, 55, pp. 33-52. (doi:10.1016/j.cpa.2017.12.006)

Alawattage, C., Wickramasinghe, D. , Tsamenyi, M. and Uddin, S. (2017) Doing critical management accounting research in emerging economies. Advances in Scientific and Applied Accounting, 10(2), pp. 177-188. (doi:10.14392/asaa.2017100203)

Wickramasinghe, D. (2015) Getting management accounting off the ground: post-colonial neoliberalism in healthcare budgets. Accounting and Business Research, 45(3), pp. 323-355. (doi:10.1080/00014788.2015.1009358)

Jayasinghe, K. and Wickramasinghe, D. (2011) Power over empowerment: encountering development accounting in a Sri Lankan fishing village. Critical Perspectives on Accounting, 22(4), pp. 396-414. (doi:10.1016/j.cpa.2010.12.008)

Jazayeri, M., Wickramasinghe, D. and Gooneratne, T. (2011) Convergence versus divergence of performance measurement systems: lessons from spatial variations. Qualitative Research in Accounting and Management, 8(3), pp. 292-314. (doi:10.1108/11766091111162098)

Herath, S.K., Wickramasinghe, D. and Indrani, M.W. (2010) Improving efficiency and accountability: a case study on outsourcing strategies in higher education in Sri Lanka. International Journal of Managerial and Financial Accounting, 2(3), p. 275. (doi:10.1504/IJMFA.2010.034119)

Herath, S.K., Wickramasinghe, D. and Indrani, M.W. (2010) A teaching case on implementing an activity-based costing system in a service firm: Lakhiru Insurance Company. International Journal of Managerial and Financial Accounting, 2(2), p. 177. (doi:10.1504/IJMFA.2010.033290)

Alawattage, C. and Wickramasinghe, D. (2009) Institutionalisation of control and accounting for bonded labour in colonial plantations: a historical analysis. Critical Perspectives on Accounting, 20(6), pp. 701-715. (doi:10.1016/j.cpa.2009.02.001)

Alawattage, C. and Wickramasinghe, D. (2009) Weapons of the weak: subalterns' emancipatory accounting in Ceylon tea. Accounting, Auditing and Accountability Journal, 22(3), pp. 379-404. (doi:10.1108/09513570910945660)

Hopper, T., Tsamenyi, M., Uddin, S. and Wickramasinghe, D. (2009) Management accounting in less developed countries: what is known and needs knowing. Accounting, Auditing and Accountability Journal, 22(3), pp. 469-514. (doi:10.1108/09513570910945697)

Alawattage, C. and Wickramasinghe, D. (2008) Appearance of accounting in a political hegemony. Critical Perspectives on Accounting, 19(3), pp. 293-339. (doi:10.1016/j.cpa.2006.08.006)

Alawattage, C. and Wickramasinghe, D. (2008) Changing regimes of governance in a less developed country. Research in Accounting in Emerging Economies, 8, pp. 273-310. (doi:10.1016/S1479-3563(08)08010-9)

Thomas, K.J.D. and Wickramasinghe, D. (2008) Bounded emotionality in entrepreneurship: an alternative framework. International Journal of Entrepreneurial Behaviour and Research, 14(4), pp. 242-258. (doi:10.1108/13552550810887408)

Alawattage, C., Hopper, T. and Wickramasinghe, D. (2007) Introduction to management accounting in less developed countries. Journal of Accounting and Organizational Change, 3(3), pp. 183-191. (doi:10.1108/18325910710820256)

Jayasinghe, K. and Wickramasinghe, D. (2007) Calculative practices in a total institution. Qualitative Research in Accounting and Management, 4(3), pp. 183-202. (doi:10.1108/11766090710826637)

Wickramasinghe, D. , Gooneratne, T. and Jayakody, J.A.S.K. (2007) Interest lost: the rise and fall of a balanced scorecard project in Sri Lanka. Advances in Public Interest Accounting, 13, pp. 237-271. (doi:10.1016/S1041-7060(07)13009-1)

Wickramasinghe, D. and Hopper, T. (2005) A cultural political economy of management accounting controls: a case study of a textile mill in a traditional Sinhalese village. Critical Perspectives on Accounting, 16(4), pp. 473-503. (doi:10.1016/j.cpa.2003.07.001)

Wickramasinghe, D. , Hopper, T. and Rathnasiri, C. (2004) Japanese cost management meets Sri Lankan politics: disappearance and reappearance of bureaucratic management controls in a privatised utility. Accounting, Auditing and Accountability Journal, 17(1), pp. 85-120. (doi:10.1108/09513570410525229)

Books

Alawattage, C. and Wickramasinghe, D. (2018) Strategizing Management Accounting: Liberal Origins and Neoliberal Trends. Routledge: Abingdon, Oxon. ISBN 9781138783546

Wickramasinghe, D. and Alawattage, C. (2007) Management Accounting Change: Approaches and Perspectives. Routledge: London, UK. ISBN 9780415393317

Book Sections

Alam, S., Ranasinghe, S. B. and Wickramasinghe, D. (2019) Ethnographic significance in researching management accounting: Bangladesh and Sri Lanka. In: Weetman, P. and Tsalavoutas, I. (eds.) The Routledge Companion to Accounting in Emerging Economies. Routledge: Abingdon. (In Press)

Wickramasinghe, D. (2018) Power of accounting and power over accounting. In: Hoque, Z. (ed.) Methodological Issues in Accounting Research. Spiramus Press. ISBN 9781910151464

Wickramasinghe, D. and Alawattage, C. (2017) Interpretivism. In: Roslender, R. (ed.) The Routledge Companion to Critical Accounting. Series: Routledge companions in business, management and accounting. Routledge: New York, pp. 17-36. ISBN 9781138025257

Alawattage, C., Wickramasinghe, D. and Uddin, S. (2017) Theorising management accounting practices in less developed countries. In: Harris, E. (ed.) The Routledge Companion to Performance Management and Control. Series: Routledge companions in business, management and accounting. Routledge: London ; New York, pp. 287-305. ISBN 9781138913547

Alawattage, C., Wickramasinghe, D. and Tennakoon, A. (2015) Performing civil society. In: Hoque, Z. and Parker, L. (eds.) Performance Management in Nonprofit Organizations: Global Perspectives. Series: Routledge studies in the management of voluntary and non-profit organizations (17). Routledge: London, pp. 394-418. ISBN 9781138787988

Hopper, T., Ashraf, J., Uddin, S. and Wickramasinghe, D. (2015) Social theorisation of accounting: challenges to positive research. In: Jones, S. (ed.) Routledge Companion to Financial Accounting Theory. Series: Routledge companions in business, management and accounting. Routledge: New York, NY, pp. 452-471. ISBN 9780415660280

Hopper, T., Tsamenyi, M., Uddin, S. and Wickramasinghe, D. (2012) Introduction: Accounting and Development. In: Hopper, T., Tsamenyi, M., Uddin, S. and Wickramasinghe, D. (eds.) Handbook of Accounting and Development. Edward Elgar: Cheltenham, pp. 1-14. ISBN 9781848448162

Hopper, T., Tsamenyi, M., Uddin, S. and Wickramasinghe, D. (2012) Privatization, market-based reform and management control. In: Hopper, T., Tsamenyi, M., Uddin, S. and Wickramasinghe, D. (eds.) Handbook of Accounting and Development. Edward Elgar: Cheltenham, pp. 206-223. ISBN 9781848448162

Wickramasinghe, D. (2011) Ontological dependency on epistemology strategy: interpretive management accounting reseach revisited. In: Abdel-Kader, M. (ed.) Review of Management Accounting Research. Palgrave Macmillan: London. ISBN 9780230252370

Javasinghe, K. and Wickramasinghe, D. (2006) Can NGOs Deliver Accountability? Predictions, Realities and Difficulties. In: Bhargava, H. and Kumar, D. (eds.) NGOs: Roles and Accountability: Introduction. ICFAI (Institute of Chartered Financial Analysts of India) University, pp. 296-327.

Wickramasinghe, D. (2006) Researching power in accounting. In: Hoqu, Z. (ed.) Methodological Issues in Accounting Research: Theories, Methods and Issues. Spiramus: London, pp. 339-356. ISBN 9781904905127

Hopper, T., Annisette, M., Dastoor, N., Uddin, S. and Wickramasinghe, D. (1995) Some Challenges and Alternatives to Positive Accounting Research. In: Jones, S., Romano, C. and Ratnatunga, J. (eds.) Accounting Theory: A Contemporary Review. Harcourt Brace, pp. 515-550. ISBN 0729509850

Book Reviews

Wickramasinghe, D. (2010) Review of 'The official history of privatization, volume 1 - the formative years 1970–1987', by David Parker. International Journal of Public Administration, 33(4), pp. 207-209. (doi:10.1080/01900690903387733) [Book Review]

Edited Books

Hopper, T., Tsamenyi, M., Uddin, S. and Wickramasinghe, D. (Eds.) (2012) Handbook of Accounting and Development. Edward Elgar: Cheltenham. ISBN 9781848448162

This list was generated on Fri Dec 6 01:05:40 2019 GMT.

Supervision

Junyuan Chen

The manufacturing of the consent in transfer pricing practices in China
Co-supervisor: Alvise Favotto

Ang Soon Yong
Educating sustainability and production of accountability in Malaysia
Co-supervisor: Thereza Deaguiar

Khaled Albader
Constructing Sharia audit and control practices in Saudi Arabia
Co-supervisor: Thereza Deaguiar

Yayan Tang
Anti-fraud mechanisms and accounting controls in China
Co-supervisor: Marco Guidi

Dalal Y A Y Aloumi
Rationlities of IPO decisions in Saidi Arabia
Co-supervisor: Mark Aleksanyan

Arief Fadhilah Fachri
Calculations governed by local communities in Indonesia
Co-supervisor: Paul Ahn

Anfaal Ahmad
Financialization and microfinance in Pakistan
Co-supervisor: Sonja Gallhofer

Menyan Feng
Platform accoutability practices in China
Co-supervisor Paul Ahn

Dawda Adams
Sustainable Development Goals and Management control practices within Ghanaian oil extraction firms

Rehenuma Rahman
Sustainable Development Goals and governance practices in Bangladesh higher education


Teaching

  • Management accounting and controls
  • Management accounting in organisations and society
  • Management control systems

Additional information

Among the others, the following are some of the projects Danture is engaged in:

  1. Working with the World Bank’s Sri Lankan office examining how their social auditing project generates mundane governance and accountability in relation to the participative development programme being institutionalised
  2. Guest editing (with Professor Chandana Alawattage and Professor Christine Cooper) a special issue on “Neoliberalism and management accounting” for Accountability, Auditing and Accountability Journal
  3. Guest editing (with Dr Tarek Rana and Dr Enrico Bracci a special issue on “Risk management in the public sector” for Journal of Public Money and Management
  4. Co-editing a Palgrave Series of Accounting and Finance Praces (with Associate Professor Vassili Jonnides and Professor Aude Deville)
  5. Working with the Sri Lanka Institute of Chartered Accountants examining the effects of corporate governance initiatives in Sri Lanka (with Dr C Abeysinghe)


Professor Danture Wickramasinghe

Gilbert Scott Building, University Avenue, Glasgow G12 8QQ,