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Fairy tale narratives have placed significant emphasis on depicting female and male protagonists through a binary understanding of gender roles. Major male characters are portrayed with traits associated with hegemonic masculinity, reinforcing concepts that uplift masculine superiority, such as independence, exercise of power, authority, and strength. Conversely, female protagonists are often represented in ways that emphasise hegemonic femininity, aiming to disempower and marginalise them by highlighting traditional feminine traits like passivity, dependence, and helplessness. Any female characters deviating from these norms and depicted as powerful and dominant are positioned as villains in relation to the main female protagonist, embodying non-hegemonic feminine characteristics.

The representation of women in these ways primarily serves one purpose: to uphold masculine superiority. Hegemonic femininity portrays women as damsels in distress, awaiting rescue. On the other hand, non-hegemonic femininity manifests through villainous women performing antagonistic acts towards conforming female protagonists, thus forcing them into a helpless position. This is the critical juncture where the main male protagonists' step in – rescuing the helpless female protagonists and defeating the female villains – reinforcing masculine values in both scenarios.

However, the 21st century fairy tale narratives have challenged this ideology. I argue that recent fairy tale narratives have adopted the technique of ‘Feminist Quest Heroine’ to challenge and deconstruct male characters' heroism through the re-portrayal of female and male characters. The selected fairy tale narratives include Frozen (2013) and a comparative analysis of Sleeping Beauty (1959) and its cinematic adaptation Maleficent (2014). The findings suggest that these fairy tales rework the representation of male characters in three ways: the application of post-feminist masculinity, the modification of heteronormative temporality, and the prominence of sisterhood upon the critique of patriarchy.

This paper aims to unravel the puzzle that the United Kingdom’s high-quality government accounting and fiscal architecture is associated with low-quality outcomes, including poor productivity growth, high public debt, public services which do not meet citizen expectations and historically high levels of taxation. It contributes to public sector accounting research in the fields of fiscal transparency and governance.

This paper uses Miller and Power’s (2013) economization framework and Dunsire’s (1990) concept of collibration to explain why being a global leader in public sector accounting reform and in fiscal and monetary architecture has not protected the UK from weak governance. The intersection of economization’s roles of accounting with modes of government accounting clarifies the puzzle.

Whereas accruals government accounting contributes to fiscal transparency, this is not a sufficient condition for well-judged policy and its effective application. Collibration is the dominant mechanism for mediation in the fiscally centralized UK, but it has failed to deliver stable outcomes, in part because Parliament is limited in its ability to hold back inappropriate behaviour by the Executive. Subjectivization has disrupted adjudication because governments at all levels resist constraints on their behaviour, with unpredictable and often damaging consequences.

This paper provides insights through the combined lens of economization and modes of government accounting, demonstrating the practical value of this conceptualization. Although some causes for unsatisfactory outcomes are specific to the UK, there are cautions for accounting and fiscal reformers in other countries, such as Member States of the European Union.