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This paper forms part of the social and environmental accounting literature. The purpose of this paper is to study how the strategy of development and dissemination of a carbon accounting tool by a public organisation affects the actions of companies.

It is based on the Foucaldian concept of a strategic dispositif whose components and evolution over time will be analysed. The methodology will be based on a case study of ADEME, the French Environment and Energy Management Agency, through the preparation and dissemination of Bilan Carbone® – the French greenhouse gas accounting tool – between 2000 and 2017.

The results highlight the specific features of the dispositif formed by carbon accounting in France, namely, the integration of small companies, use of the tool to directly support actions and financial independence.

The theoretical contribution of this work consists in showing the benefits of the concept of a strategic dispositif to understand the action of companies in terms of the transition towards low-carbon strategies.

Its empirical contribution lies in the emphasis placed on the specific role of public authorities in tackling climate change within the sphere of carbon accounting methodologies largely dominated by private organisations.

The theoretical contribution of this work consists in showing the benefits of the concept of a strategic dispositif to understand the action of companies in terms of the transition towards low-carbon strategies.

The so‐called individual action plan (IAP) has become a major policy instrument in providing active welfare for social benefit claimants, and as such it has attracted quite a research interest. The purpose of this paper is to maintain that research hitherto has been founded in a too narrow notion of the IAP, arguing instead that IAP represents a new societal rationality, in relation to which the scope of research questions should be broadened.

The paper explores the basic dynamics and internal features of the IAP dialogue theoretically and ideal typically. It is furthermore argued that IAP‐like arrangements have extended far beyond the domain of social policy; IAP‐like dialogues are practiced in all corners of society in the form of HRM conversations, supervision, coaching etc. Relating to Foucault it is therefore argued that IAP represents a new dispositif.

The paper states that the emerging dispositif demands that the individual constitutes herself as a creative and self‐expressive subject in dynamic dialogue. Accordingly the microphysics of the interaction change for the clientele as well as for the case worker. Purpose and procedures turn singular, which undermines collective endeavours and general criteria for success in social policy.

The paper employs a theoretical and sociological perspective on the IAP as a new technology in the organisation of social policy, and its contribution lies in its displacement of the perspective on IAP and its consequences on research questions.

The aim of this study is to analyze how the dispositif of sexuality operates toward trans women imprisoned in a male prison in Mexico City, to understand how sexual norms that come from the heteropatriarchal model so as from the “internal law” produce transphobic violence.

The paper is based on the queer theory, Foucault’s works on sexuality and power, Segato’s theory about war against women’s bodies and on a fieldwork realized between 2015 and 2019 in Mexico City, with prisoners and former prisoners.

The sexuality dispositif works in a particular way inside prison. It is the result of the heteropatriarchal model and laws defined by both prisoners and prison workers, all involved in the Mexican war context. The effects are materialized through violence toward trans* women whose bodies serve for rape, male appropriation and exchange between powerful subjects.

This paper produces knowledge about imprisonned trans* people, a very few developped field in prison studies, especially in Latin America.

The paper demonstrates how specific violence toward trans* women imprisoned in a male prison in Mexico City deepens violent dynamics that occur out of the prison. So, it questions the meaning of a sentence in the actual Mexican prison system. It may help to think about staff’s training/education to guarantee basic human rights for imprisoned trans* people. Additionally, the theorization of “internal law” could help prison authorities to rethink classification and treatment for prisoners.

This paper provide specific knowledge on imprisonned trans* women and helps to think and act different with this people through the understanding of their special vulnerability.

There are only a few papers about imprisoned trans population throughout the world and fewer in Latin America and Mexico. Additionally, this paper aims to overcome the “internal order” as it is always theorized as proper of detainees. It wants to show that the prison order in a Mexico City prison, borns from the meeting of cultural specificities from outside and inside, and from both prisoners, organized crime and prison staff.

Fans have been characterized as specialized consumers who often express disagreements with the entertainment industry's decisions, especially when it comes to the original content of the works that serve as the basis for the development of media products, evidencing a kind of consumer resistance. Under a Foucauldian perspective aligned with the consumer culture theory (CCT), power relations are established in a dynamic of power exercise and resistance to power. Based on this, the authors pose the following research question: how do fans of media products resist the changes made by the entertainment industry in relation to their canons?

The authors adopted the Foucault's genealogy of power as a method, analyzing the comments posted on the Westeros.Org website, the main discussion forum of fans of A Song of Ice and Fire (ASoIaF) book series and Game of Thrones (GoT) TV series.

The findings reveal ways of resistance in relation to the adaptation of the media text permeated by an entertainment dispositif, which considers the adaptation legitimate, and a fannish dispositif, which criticizes the way this adaptation was made. However, their empirical categories reveal that they are forged not only from singularities but also from overlaps. The authors conclude, therefore, that this process occurs in an agonist way, in which conflicts are fought as a reciprocal incitement revealing a productive and ethical relationship.

The agonism shows how consumers can simultaneously be led to incorporate and resist to discourses and market practices. This demonstrates how resistance is not necessarily a force opposed to another, but a dynamic of reciprocal negotiation.

The purpose of this paper is to review the contributions of the special issue papers while presenting four broad research avenues.

The paper is based on a review of current literature on climate change and carbon accounting.

The authors propose four broad avenues for research: climate change as a systemic and social issue, the multi-layered transition apparatus for climate change, climate vulnerability and the future of carbon accounting.

The authors connect this study with the requested institutional changes for climate breakdown, making the paper relevant for practice and policy. The authors notably point to education and professions as institutions that will request bold and urgent makeovers.

The authors urge academics to reconsider climate change as a social issue, requiring to use new theoretical lenses such as emotions, eco-feminism, material politics and “dispositifs” to tackle this grand challenge.

This paper switches the authors’ viewpoint on carbon accounting to look at it from a more systemic and social lens.

The purpose of this paper is to investigate the limitations of what the field of strategic management sees as its military foundations.

Categorizes and synthesizes the critical historical approach of Michel Foucault and uses this to interrogate assumptions made about military approaches to strategy in the strategic management literature.

Suggests that there is a much broader range of military approaches to strategy than that which has been seen as a foundation stone of strategic management, and that drawing on this broader range of perspectives can encourage new thinking about strategic management.

While the historical survey upon which this hypothesis is developed is by no means exhaustive, it should encourage further investigation of different approaches to military strategy and how these might be applied to think differently in business settings.

This paper should encourage practitioners to question their often overly simplistic views of military strategy and to see this arena as a potentially rich seam of ideas that could be applied in business.

This is the first journal article to develop a clear method that draws on the many strands of Foucault's historical approach and apply this to fruitfully deconstruct a particular aspect of the field of management's assumed heritage.

Using critical disaster studies and state theory, we assess the disaster aid platform named Lebanon Reconstruction, Reform and Recovery Framework (3RF) that was put in place by international donors in the aftermath of the Beirut Port Blast in August 2020, in order to examine the effectiveness of its inclusive decision-making architecture, as well as its institutional building and legislative reform efforts.

The paper uses the case study approaach and relies on two original data sets compiled by authors, using desk reviews of academic literature and secondary data, in addition to 24 semi-structured expert interviews and participant observation for two years.

The aid platform appears innovative, participatory and effectively functioning toward recovery and reform. However, in practice, the government dismisses CSOs, undermines reforms and dodges state building, whereas the 3RF is structured in incoherent ways and operates according to conflicting logics, generating inertia and pitfalls that hinder effective participatory governance, prevent institutional building, and delay the making of projects.

The research contributes to critical scholarship as it addresses an important research gap concerning disaster aid platforms’ institutional design and governance that are under-studied in critical disaster studies and political studies. It also highlights the need for critical disaster studies to engage with state theory and vice-versa.

The research contributes to evaluations of disaster recovery processes and outcomes. It highlights the limits of disaster aid platforms’ claims for participatory decision-making, institutional-building and reforms.

The paper amplifies critical disaster studies, through the reflexive analysis of a case-study of an aid platform.

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.

To the Editor. DEAR SIR, In the June issue of AIRCRAFT ENGINEERING, Mr V. D. Naylor rightly asserts that, according to one‐dimensional theory, the velocity at the throat of a Laval nozzle is the local sonic velocity, whether friction is present or not. However his proof rests on an expansion law pvn=constant, when n≠y, and the throat velocity which he obtains differs according to the value of n. Both the assumption and the conclusion are false. The confusion which has existed on this point is, therefore, deepened.

The purpose of this paper is to investigate accounting as first visible-sign statement form, and also as the first writing, and analyse its systematic differences, syntactic and semantic, from subsequent speech-following (glottographic) writing forms. The authors consider how accounting as non-glottographic (and so “unspeakable”) writing form renders “glottography” a “subsystem of writing” (Hyman, 2006), while initiating a mode of veridiction which always and only names and counts, silently and synoptically. The authors also consider the translation of this statement form into the graphs, charts, equations, etc., which are central to the making of modern scientific truth claims, and to remaking the boundaries of “languaging” and translatability.

As a historical–theoretical study, this draws on work reconceptualising writing vs speech (e.g. Harris, 1986; 2000), the statement vs the word (e.g. Foucault, 1972/2002) and the parameters of translation (e.g. Littau, 2016) to re-think the conceptual significance of accounting as constitutive of our “literate modes” of thinking, acting and “languaging in general”.

Specific reflections are offered on how the accounting statement, as mathematically regularised naming of what “ought” to be counted, is then evaluated against what is counted, thus generating a first discourse of the norm and a first accounting-based apparatus for governing the state. The authors analyse how the non-glottographic statement is constructed and read not as linear flow of signs but as simulacrum; and on how the accounting statement poses both the practical issue of how to translate non-linear flow statements, and the conceptual problem of how to think this statement form’s general translatability, given its irreducibility to the linear narrative statement form.

The paper pioneers in approaching accounting as statement form in a way that analyses the differences that flow from its non-glottographic status.