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The Latin American region experienced an electoral shift to the political left during the 2000s but this leftist shift did not radically alter the political economy of the region. Following Jessop’s (2008) strategic-relational approach to theorizing about the state, this paper focuses on the perspective that the structure of the state is both an outcome of prior social struggles and a structuring mechanism for the social actors that attempt to enact political and economic reforms.

After demonstrating what this has historically meant for the types of state that have existed in Latin America during the past century by reviewing some of the literature on the corporatist and bureaucratic-authoritarian states and clientelism, this paper argues that the neoliberal reforms of the 1980s and 1990s constituted a new type of state – the Latin American neoliberal state. This analysis is then focused on the literature that seeks to describe the new lefts in the region, while continuing to focus on the role of the neoliberal state in structuring these new lefts’ terrain of struggle.

Understanding the new lefts in Latin America and the types of reforms that they are capable of making requires that we better understand this new type of state. Due to the structural limitations imposed by the neoliberal state, the lefts are not able to radically alter the region’s political economy.

This chapter presents empirical results of an analysis of the content of education reform globally in nine policy areas during the recent wave of neoliberal reforms between 1970 and 2018. It draws on data from the World Education Reform Database (WERD), the most comprehensive database to date of education reforms around the world. The results show a dramatic increase in policy reform discourse on improving educational quality compared to reforms in other policy areas between 1970 and 2018, with the pace accelerating from 1990 onwards. Expanding access to education remains an important priority. Access reform discourse slightly increases during the peak period of education reform from 1992 to 2009, before leveling off. The results also show a significant rise of reforms in policy areas related to accountability discourse. Overall, the descriptive trends presented in this chapter complement case study literature on neoliberal education reform and suggests directions further cross-national research.

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.

Neoliberal political leaders such as Prime Minister Margaret Thatcher (1979–1990) and President Ronald Reagan (1981–1989) heralded entrepreneurs as capitalist heroes, yet for the most part, the policies they enacted did not help real entrepreneurs. Their image of a self-made entrepreneur who thrives in the absence of government action was fundamentally flawed. Their ideology impaired their ability to promote entrepreneurship because they viewed support for entrepreneurs primarily in negative terms as the removal of government tax and regulatory burdens rather than in positive terms as the cultivation of a dynamic market infrastructure. This article presents this argument in four steps, focusing on the US case: (1) how neoliberal reforms embodied internal contradictions; (2) how reforms to market governance undermined entrepreneurship; (3) how other neoliberal policies also failed to support entrepreneurs; and (4) how policies that violated neoliberal principles, such as industry and technology policies, were actually more supportive of entrepreneurs.

This chapter conceptualises inclusion and neoliberalism and theorises the relationship between these two phenomena in order to contextualise the debates presented in the rest of the chapters in this book. Additionally, this chapter investigates the evolution of the meaning of ‘inclusion’ in the key international Bologna Process (BP) policy documents. This chapter is informed by a thematic analysis of 26 documents, issued between 1998 and 2020. The chapter demonstrates that understanding ‘inclusion’ only with regard to lifelong learning, student-centred education and the social dimension has pitfalls – there are overlaps between these action lines and, consequently, the relationships among them are unclear. A better way of understanding inclusion in Bologna may be through considering a tight relationship between the inclusion and neoliberal discourses in the support of marginalised groups in higher education (HE). The relationship has been evolving in relevant policy documents since 1998 which is the year that marks the preparatory Sorbonne meeting that gave life to Bologna in 1999. The inclusion discourse grew in strengths, while the neoliberal rhetoric firmly stood its ground since the beginning of the BP, while undergoing some transformations. In spite of such seemingly positive dynamic in the development of inclusion in the BP, its definition remained vague in the policy documents until 2020 as it was unclear which exact underprivileged groups were meant to be supported in the European Higher Education Area (EHEA). The 2020 conference outcome documents made a significant step towards closing the gaps in our understanding of whom inclusion targets in Bologna and how to implement these inclusion ideas. The chapter highlights this achievement and also prepares the reader to problematise its reach in national contexts later in the book.

One of the most important outcomes of neoliberalism in Argentina has been the drastic and negative transformation of the experience of work for the majority of Argentines. In this sense neoliberalism performed effectively as a disciplining mechanism for the working class. Moreover, under the convertibility regime implemented for a decade since 1991, the pressure exercised over wages and working conditions was increased under conditions that made reducing labour costs the critical variable in the adjustment of whole sectors of the economy to the new context. Under these circumstances, I will argue that the most relevant and enduring implication of structural reforms in Argentina has been the consolidation of precarious work as the new reality of employment for a very large segment of the working class.

To develop my argument, I will look at the transformation of Argentina over the last 25 years, that is following the period of military dictatorship that since 1976 was responsible for the first neoliberal program. Nonetheless, it was really in the 1990s with the implementation of a programme that made the peso fully convertible to the dollar (the convertibility plan) that neoliberal reforms gained momentum. With this discussion as the backdrop, I will then address the more concrete implications of convertibility on the transformation of labour markets.

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.