To read this content please select one of the options below:

Neoliberalism and management accounting: reconfiguring governmentality and extending territories

Danture Wickramasinghe (Accounting and Finance, University of Glasgow, Glasgow, UK)
Christine Cooper (Business School, University of Edinburgh, Edinburgh, UK)
Chandana Alawattage (Adam Smith Business School, University of Glasgow, Glasgow, UK)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 18 February 2021

Issue publication date: 10 March 2021

1321

Abstract

Purpose

The purpose of this paper is to introduce the themes and aims of this Accounting, Auditing & Accountability (AAAJ) special issue and comments on the papers included in the issue. The paper provides a thematic outline along which the future researchers can undertake more empirical research examining how neoliberalism shapes, and shaped by, management accounting.

Design/methodology/approach

This entails a brief review of the previous critical accounting works that refer to liberalism and neoliberalism to identify and highlight the specific themes and trajectories of neoliberal implications of management accounting has been and can be explored. This is followed by a brief commentary on the papers the authors have included in this special issue; these commentaries explain how these papers capture various dimensions of enabling and enacting neoliberal governmentality.

Findings

The authors found that management accounting is now entering new territories beyond its conventional disciplinary enclosures of confinement, reconfiguring its functionalities to enable and enact a circulatory mode of neoliberal governmentality. These new functionalities then produce and reproduce entrepreneurial selves in myriad forms of social connections, networks and platforms within and beyond formal organizational settings, amid plethora of conducts, counter-conducts and resistances and new forms of identities and subjectivities.

Research limitations/implications

This review can be read in relation to the papers included in the special issue as the whole issue will inspire more ideas, frameworks and methodologies for further studies.

Originality/value

There is little research reviewing and commenting how management accounting now being enacted and enabled with new functionalities operating new territories and reconfiguring forms of governmentality. This paper inspires a new agenda on this project.

Keywords

Acknowledgements

This paper forms part of a special section “Neoliberalism and Management Accounting”, guest edited by Professor Danture Wickramasinghe, Professor Christine Cooper and Dr Chandana Alawattage.The authors wish to thank AAAJ editors Professors Lee Parker and James Guthrie and the anonymous reviewers of this commentary for their enormous encouragements and valuable comments.

Citation

Wickramasinghe, D., Cooper, C. and Alawattage, C. (2021), "Neoliberalism and management accounting: reconfiguring governmentality and extending territories", Accounting, Auditing & Accountability Journal, Vol. 34 No. 3, pp. 489-504. https://doi.org/10.1108/AAAJ-01-2021-5077

Publisher

:

Emerald Publishing Limited

Copyright © 2021, Emerald Publishing Limited

Related articles