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The purpose of this paper is to advance our understanding of identity play process by including the stories we live by in depth. Over the past decade, identity play literature has placed more emphasis on the role of self-narratives. Yet, the “stories we live by”, including the told or untold stories of past and imagined events of the future, have not been considered in depth in these self-narratives.

This conceptual paper draws on the personal construct theory, narrative identity and constructivist psychotherapy literatures and attempts to include the stories we live by in scholarly conceptualizations and explorations of identity play processes.

Drawing on the personal construct theory, narrative identity and constructivist psychotherapy literatures this paper offers a comprehensive conceptual model of how the stories we live by infuse individual identity construction processes. The model highlights the inter-connectivity among stories we live by, identity play, identity work, sensemaking and social validation. Looking through the lens of the personal construct theory and taking these inter-connectivities into account lead to the observation of temporality in identity construction and the plurivocality of self-narratives.

This paper looks at identity play through the lens of the personal construct theory. However, self-narratives are seen as a medium for manifestation of personal constructs. Thus, this paper also draws on the narrative identity literature and dialogical-self concept, which helps access the multiplicity of the self-narratives to widen our grasp of personal constructs. This paper combines discourse of deconstruction with the dialogical-self concept and provides more means for the explication of identity play.

This paper discusses tensions and identity resistance in a cross-cultural educational context in the United Arab Emirates. It focuses on how Emirati students, living and socialised in a conservative Arabic-Islamic society and shaped by Islamic values and epistemologies, construct their cultural identities while learning English with their Western-trained teachers, who are influenced by liberal ideologies and secular epistemologies. To understand the complex engagement between Emirati students and their Western-trained teachers this article uses both phenomenography and reflection on critical incidents to explore, investigate and interpret Emirati students’ intercultural experience with their Western-trained teachers and to highlight the tensions and identity resistance that arise from this educational encounter.

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 through attempts at resistance. Several studies that examine individual infrapolitics in organizations explain how the subtle mix of compliance and resistance are constructed at the level of individual identity in a complex mechanism that both questions the system and strengthens it. However, the interplay between managers' identities and management accounting tools in this process is a topic that deserves more investigation. The aim of this article is to understand how the subtle resistance of individuals constructs neoliberal reforms through management accounting (MA).

The authors conducted a case study on three health and social organizations two years after major reforms were implemented in the health and social services sector in Québec, a province of Canada. These reforms were part of a new public management dynamic and involved the implementation of accounting tools, here referred to as New Public Management Accounting (NPMA) tools.

The authors’ findings show how managers participate in reforms, at the same time as attempt to stem the dehumanization they generate. Managers engage in subtly resisting, for themselves and for their field professional teams, the dehumanization and identity destruction that arises from the reforms. NPMA tools are central to this process, since managers question the reforms through NPMA tools and use them to resist creatively. However, their subtle resistance can lead to the strengthening of the neoliberal dynamic of the reform.

The authors contribute to both the literature of infrapolitics and MA by showing the role of NPMA tools in the construction of subtle resistance. Their article enriches the MA literature by characterizing the subtle forms of resistance and showing how managers engage in creative resistance by using the managerial potential flexibility of NPMA tools. The article also outlines how NPMA tools play a role in the dialectic process of resistance, since they aid managers in resisting reform-induced dehumanization but also support managers in reinventing and reinforcing what they are trying to fight. The authors’ study also illustrates the dialectic dynamic of resistance through NPMA in all its dimensions: discursive, material and symbolic. Finally, the authors contribute to management accounting literature by showing that NPMA tools are not only the objects of neoliberalization but also the support of backstage resistance to neoliberalization.