Dr Soon Yong Ang is a lecturer in Accounting at the University of Stirling. He is a Ph.D. Accounting graduate (2020) and a winner of the College of Social Science Scholarship, University of Glasgow, UK. His research interest is to explore critically how the sustainable development discourse is implicated by competing logic between the centre and periphery in light of its social, cultural, political and historical parameters, and how such dialectics give rise to a difference of management control, governance, accounting and accountability practices in sustainability issues in Less Developed Countries.