Accounting, Auditing & Accountability Journal: Volume 34 Issue 3

Neoliberalism and management accounting: reconfiguring governmentality and extending territories

Danture Wickramasinghe, Christine Cooper, Chandana Alawattage

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…

Peer-to-peer evaluations as narcissistic devices: fabricating an entrepreneurial community

Penelope Van den Bussche, Claire Dambrin

This paper investigates online evaluation processes on peer-to-peer platforms to highlight how online peer evaluation enacts neoliberal subjects and collectives.

Tax Credits as an accounting technology of government: “showing my boys they have to work, because that is what happens”

Sara C. Closs-Davies, Doris M. Merkl-Davies, Koen P.R. Bartels

The study explores the role of accounting technologies of government (ATGs) associated with UK Tax Credits and their impact on claimants' motivations, behaviour and identities…

Toward an understanding of strategic control at a distance in public service delivery

Salman Ahmad, Ciaran Connolly, Istemi Demirag

The purpose of this paper is to explore how localized (organization-level) actors of policy initiatives that are inspired by neoliberal ideologies use management accounting and…

Managers' subtle resistance to neoliberal reforms through and by means of management accounting

Elodie Allain, Célia Lemaire, Gulliver Lux

Within societies in the 21st century, individuals who are embedded in a controlled context that impedes their political actions deal with the tensions they are experiencing…

The resistance in management accounting practices towards a neoliberal economy

Padmi Nagirikandalage, Ben Binsardi, Kaouther Kooli, Anh Ngoc Pham

The purpose of this study is to investigate the resistance in management accounting practices (MAPs) in a developing economy in the manufacturing and service sectors in Vietnam.

Unveiling a postcolonial neoliberalism: hybridised controls and emancipatory potentials for tea-plucking women in Sri Lanka

Seuwandhi Buddhika Ranasinghe, Danture Wickramasinghe

Drawing on the ideas of postcolonial hybridity and postcolonial feminism, the purpose of this paper is to explore a contextual variant of neoliberalism, which the authors call…

Methodological Insights Experiencing and knowing in the field: an autoethnographic account of conducting audit fieldwork in China

Yanru Zou

This paper provides a researcher's account of fieldwork experience in conducting audit research in China. By illustrating on-site fieldwork encounters, the paper reflects stages…