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The World Bank-sponsored public financial management reforms attempt to instil fiscal discipline through techno-managerial packages. Taking Ghana's integrated financial management information system (IFMIS) as a case, this paper explores how and why local actors engaged in counter-conduct against these reforms.

Interviews, observations and documentary analyses on the operationalisation of IFMIS constitute this paper's empirical basis. Theoretically, the paper draws on Foucauldian notions of governmentality and counter-conduct.

Empirics demonstrate how and why politicians and bureaucrats enacted ways of escaping, evading and subverting IFMIS's disciplinary regime. Politicians found the new accounting regime too constraining to their electoral and patronage politics and, therefore, enacted counter-conduct around the notion of political exigencies, creating expansionary fiscal conditions which the World Bank tried to mitigate through IFMIS. Perceiving the new regime as subverting their bureaucratic identity and influence, bureaucrats counter-conducted reforms through questioning, critiquing and rhetorical venting. Notably, the patronage politics of appropriating wealth and power underpins both these political and bureaucratic counter-conducts.

This study contributes to the critical accounting understanding of global public financial management reform failures by offering new empirical and theoretical insights as to how and why politicians and bureaucrats who are supposed to own and implement them nullify the global governmentality intentions of fiscal disciplining through subdued forms of resistance.

The purpose of this paper is to test if activism by civil society organisations (CSOs hereafter) in successfully mobilising resistance to the Government of Ghana “collateralization” of gold resources and other mineral royalties in 2020 (dubbed the “Agyapa deal”) espouse tenets of Foucault’s (2009) “governmentality” and “counter conduct” dispositions.

This paper draws on Dean’s (1999) discussion of government analytics to highlight how CSO activism can simultaneously challenge government practice and share in it. This paper uses an evidence-based and interpretive qualitative content analysis approach. This paper relied on secondary data sources from 1 January 2020 to 21 August 2021. Data collection involved an extensive review of secondary materials concerning the Agyapa deal, relying on the author's local knowledge to identify the likely sources of information.

This paper exposes how the counteractions of CSOs, underpinned by the desire for so-called “good governance”, invariably extend governmentality and other neo-liberal ideals. In this case, CSOs' actions espoused the ideals of marketisation, extended governable spaces, engrained subjectivation and treated citizens as incapable of formulating and advancing their desires without overt help. Secondly, it provides evidence that massive deployment of accountability and other calculable practices, however wilful, complement efforts at shaping public opinion.

CSO counter-conduct is merely symbolic rather than substantive. Substantive counter-conduct requires the citizenry to actively lead the problematisation process, holding CSOs accountable for acting on their behalf. The current trajectory where CSO accountability is primarily to their international financiers, predominantly neo-liberal advocates, raises questions about “in whose interest they seek another form of governance?” Practically, the splinter of interests that may emanate from citizenry directly led counter-conduct can affect garnering the critical mass needed to force a policy change. That said, however, there is a case for citizenry “making themselves” rather than “being made” within the governmentality process.

To the best of the author’s knowledge, this is the first application of the Foucauldian and Dean framework to a data set from Ghana.

This paper explores the historical roots of environmental accountability in the Niger Delta region of Nigeria by focusing on the campaigns for social and environmental justice by writer Ken Saro-Wiwa and the indigenous Ogoni people.

The methods consist of an analysis of books, diaries, letters and poems written by Ken Saro-Wiwa as well as books, reports and audio recordings of panel discussions which capture the Ogoni struggle, Ken Saro-Wiwa’s activism and its impacts. The authors’ approach to the data is sensitised by Foucault’s notion of counter-conduct as it enables the authors to better grasp the creative agency of Saro-Wiwa and the Ogoni as they struggle and campaign for political autonomy, environmental justice and accountability.

The authors’ findings illustrate how Ken Saro-Wiwa’s books, letters, poems, diaries and articles provide early accounts of environmental injustices and the absence of accountability in the Niger Delta. They highlight how Saro-Wiwa and the Ogoni movement deploy counter-conduct to subvert existing power and accountability structures through innovative strategies, effective mobilisation and communication at local and international levels. The authors’ findings also highlight how these have led to specific forms of accountability for human rights and the environment at local and global levels. They also show how Saro-Wiwa’s activism and the Ogoni struggle have inspired a new generation of environmental activists and new ways of demanding accountability.

This paper presents, for the first time, an account of the historical roots of environmental accountability practices from an African and developing country context. Its focus on the historical roots of environmental accountability is also unique as it expands the view beyond the origins of environmental accounting to look more broadly at the origins of environmental accountability practices.

Purpose: This chapter explores how Russian fashion designers, as cultural intermediaries operating in the marketplace, interpret patriotism, which has become a noticeable phenomenon in Russia.

Methodology/Approach: Patriotism is approached as an appeal to patria and is considered as a socially constructed category. To explore the construction of patriotism, this research uses Michel Foucault’s concept of governmentality. In the market, the state, commercial companies, media, and consumers co-produce the dispositif of patriotism, which conducts the creative conduct of fashion designers and encourages them to follow patriotic fashion. At the same time, fashion designers have freedom to conduct themselves and act in different ways.

Findings: Interpretations of patriotism within a patriotic dispositif are explored vis-à-vis the interpretations of patriotism articulated by fashion designers. In addition to patriotic fashion, the forms of their creative conduct or counter-conduct are manifested in such subtypes of patriotism in fashion as cosmopolitan patriotism, economic patriotism, cultural patriotism, and fashion localism.

Research Limitations/Implications: The research is mainly limited to a perspective of fashion designers, and to some extent of the government, and does not consider the perspective of consumers.

Originality/Value: The research develops a theoretical argument of patriotism as a tool of governmentality, juxtaposing it to the approach of patriotism as an ideology. This chapter also contributes to the studies of resistance, adding the perspective of cultural intermediaries contrary to the commonly studied perspective of consumers.

The illegalisation of solidarities towards migrants with irregular status provides critical insights into the limits that EU governments set to the free movement, speech, and action of their citizens and their consequences. Here, the author outlines why and how, in a scenario of illegalisation, solidarities must come to terms with inherent contradictions, because the very nature of these solidarities, in terms of who can perform them, may reproduce specific dynamics of structural inequalities. Particularly questioning who rescues, and who can rescue, and who cannot, implies the acknowledgement that solidarities, and visible resistance, are not always democratic, but instruments of the privileged that reproduce social stratification. By critically engaging in the development of activist criminology, the author argues that the democratisation of solidarities would entail that all individuals have the same possibilities and incur the same risks if confronted with a scenario of illegalisation. But such democratisation is a chimera, meaning that there are social hierarchies of who is allowed to rescue, and who would have too much to lose. This also suggests relevant implications for criminologists who choose not to divorce from a commitment to solidarity activism. In fact, activist criminologists often work ‘at a distance’, dispose of continued access to valuable resources and networks, and make a career based on their activist work. These elements of privilege inevitably provide them with disproportionate power in activist spaces, whose critical acknowledgement is paramount and must be complemented with radical action to progressively work towards a deconstruction of their own incongruencies.

This chapter shows that Kant’s notion of human dignity can be understood as a novel ‘care of the self’ and an ‘art of not being governed’. Drawing on a Foucauldian approach, it demonstrates that Kant intends to shape an ethical subject that strives for freedom and self-mastery. It also argues Kant’s idea of dignity embodies a political and spiritual form of resistance against dominant relations of power and subjectivities. Thanks to this novel perspective, this chapter also offers novel insights on the political force of human dignity. With Kant, this notion becomes a ‘government of the self by oneself’.

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.

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.

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.

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.

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.

This paper aims to understand how training programs fostering discourses centred on individuals’ identity construction may turn resistance into a generative and enabling force to elicit more relationally and negotiated solutions of change.

The study used Foucault’s conceptualisation of “regimes of truth” to show how even potentially resistant public managers may generatively contribute to change processes if given the chance to restate the macro discourses of the hegemonic new public management movement at their own micro level. It relied upon an ethnographic approach based on verbal interviews, photo-elicitation, DiSC behavioural tests and observation of 29 Italian public managers participating in a training course.

The findings allow us to unveil how helping public managers to think about their self-identity in new ways enabled them to approach changing processes differently turning their resistance efforts into a generative force.

The paper offers a noteworthy contribution to the literature on public sector change by examining neglected issues relating to the identity of change agents and the implications of their multiple roles. It presents an alternative to the deterministic view of resistance as impeding or dysfunctionally shaping change under the new public management approach. This has important implications for both practice and policymaking.

This study investigates state institutions' influence on corporate accountability and control practices in a rural African context. Exploring the different rationales behind state existence in the context of sugar production in Egypt, this work clarifies how accountability is practised differently in the case of the high centrality of state logics in the business sector.

Theoretically, the study draws insights from the institutional logics perspective. Following the case study approach, data are collected through interviews, observations and documents.

The study found that state institutions can play a supportive rather than a mere constraining role in the management, accountability and control processes. Notably, it clarified how state-related institutions were highly central and influential in a way that enabled them to curb the (negative) influences of the community and business institutions. In this context, it is social – rather than functional – accountability which emerges as the central control practice to achieve answerability and enforcement.

Thus, this study's reported findings confirm the role of institutional (political) logics as supportive in society.