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Drawing on the ideas of postcolonial hybridity and postcolonial feminism, the purpose of this paper is to explore a contextual variant of neoliberalism, which the authors call postcolonial neoliberalism. It unpacks the peculiarities of hybridised practices of management controls therein to reflect on its construction and consequences.

A seven-month ethnographic study was carried out in a Sri Lankan tea estate to understand both the nature and the practices of these controls.

Postcolonial neoliberalism has been animated by a hybrid form of management controls encompassing colonial action controls, postcolonial cultural controls and neoliberal results controls. This created an emancipatory space for female workers to engage in some confrontations to attain some compromises.

The message is that the hybridised controls are central to the construction of this form of postcolonial neoliberalism and to its reproduction. However, as these controls accompany a gendered form, female workers find a condition of possibility for some emancipatory potentials within the neoliberal development policy.

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.

In museum research, museums are held as vital in maintaining the public sphere. This scoping review takes stock of the present status of museum–public sphere research by providing an overview of the existing literature as a point of departure for future research. In short, it maps the research aims, theoretical concepts, research methods and findings within the field and identifies research gaps.

A scoping review methodology is used to provide a knowledge synthesis of the museum–public sphere literature. This approach is instrumental for researching multi-disciplinary, fragmented or underdeveloped research fields. Reviews can help identify otherwise easily overlooked gaps in the research literature and are an essential tool.

Overwhelmingly, the published literature consists of case studies, some of which are theoretically ambitious. Still, cases are selected without explicit goals regarding analytical or theoretical generalization, and the studies are not placed within a theory-building framework. Moreover, the museum–public sphere research primarily focuses on museums in the core Anglosphere countries and is conducted by researchers affiliated with institutions in those countries. The museum–community relationship is a common research theme addressing engagement with the public through either visitor participation or community participation.

This is the first published scoping review or systematically conducted review and knowledge synthesis of the museum–public sphere research literature to our knowledge. The article finds and discusses a range of research gaps that need to be addressed theoretically and empirically.

This paper applies Bhabha’s concept of the third space to frame an understanding of Prem Sikka’s use of digital media to bridge the academic–activist binary. In doing this, the paper makes two contributions. First, it conceptualises Sikka’s engagement, and second, through the lens of the third space, it analyses it to establish whether, in the era of the neoliberal corporatised university, public intervention has the potential to generate new perspectives and new knowledge.

Sikka’s articles and blogs for the period 20 February 2002 to 15 April 2020 were analysed using Leximancer, a textual analysis software programme that displays the output visually. A discriminant analysis was used to identify where each year of the study is situated in the overall semantic analysis. Netnography, the examination of archived published texts, was then used to analyse the responses by members of the public, academics, accountants and auditors, tax experts, policy makers and regulators to Sikka’s digital media engagement.

As a third space practitioner, Sikka has overcome some of the shortcomings associated with academic research to challenge the activities of professional accounting firms, regulatory bodies and multinational corporations. Through extending the boundaries of accounting and accountability, he has facilitated new radical alliances aiming to create a just and equitable society. The paper also finds that by opening up a third space of engagement, academic activists’ work can play an essential part in social transformation and emancipatory change framed in terms of social justice and equity.

This is one of the few papers to provide an in-depth examination of the activities of an accounting activist over twenty years.

Since 1969, the Moroccan government has worked to convert irrigated collective land in the Gharb region into individual freehold tenure through cadastral, registration, and titling processes. The first titles were issued in 2017, the same year that a new compact between the Government of Morocco and the Millennium Challenge Corporation, a US foreign aid agency, entered into force to develop a streamlined privatization process for collective lands. In this chapter, I adopt the analytic of assemblage to investigate the historical construction of administrative frameworks, material landscapes, and systems of practice governing access to collective land. I assert that the shifting arrangements of sociomaterial relations related to collective land access in the Gharb have continuously assembled new practices of land access legible to state and market actors at a wider scale. This legibility was produced by administrative reforms and the deployment of new forms of knowledge production in the form of cadastral maps and titles deeds, which have worked to formalize and individualize access to collective land in the Gharb. The logic of legibility smooths the contradictions between the diverse objectives of state actors, including rural development to improve economic livelihoods, pursuit of a neoliberal development strategy focused on commodification and marketization of land, and the evolution of a patronage system that exchanges economic gain for political support.

The purpose of this study is to investigate the resistance in management accounting practices (MAPs) in a developing economy in the manufacturing and service sectors in Vietnam.

Data collection was carried out using survey questionnaires in Vietnamese language. The questionnaires were distributed to selected respondents from the manufacturing and service organisations in Vietnam. Textual structuralism was used to analyse different categories of data, i.e. survey questionnaires, photos and qualitative texts obtained from the literature.

The findings indicate that the usage of MAPs is more prevalent in the manufacturing sector than in the service sector. In addition, various traditional and contemporary MAPs are being used concurrently in Vietnam, which challenges the classical twofold dichotomy between mere socialism and mere neoliberalism.

The textual and photographic structuralism is used in this study to analyse primary data (geography and society and time) in a static setting. Hence, it does not analyse the research phenomena in a dynamic equilibrium setting to view the development of the research phenomena over time. Further research could expand data collection to include longitudinal and dynamic settings.

MAPs can be implemented in economic systems ranging from command to capitalist systems. Although most countries in the world follow a mixed economic system, specific MAPs could be designed for a transitional economic system such as that of Vietnam. This affects both theorists and practitioners in Vietnam applying sustainable MAPs to boost a country's competitiveness during transition.

This study expands understanding of the conformity of MAPs in relation to economic systems under the Communist Party of Vietnam (CPV) – the ruling party of the Socialist Republic of Vietnam. Understanding the differences in the way these MAPs are utilised constitutes an essential area of the accounting discipline to advance MAPs in Vietnamese enterprises and progress theoretical development of sustainable MAPs.

The purpose of this chapter is to explore the utility of a postcolonial feminist girlhood studies approach to investigate, and better understand, how corporate-funded sport, gender and development (SGD) programs that adhere to the “Girl Effect” mantra take up: (1) the alleged benefits of SGD programming; (2) its (embodied) neoliberal tendencies; and (3) issues around gender and cultural difference in North-South aid relations.

This study uses qualitative methods, including 35 semi-structured interviews with staff members and young women, in order to investigate how a SGD program in Eastern Uganda that is funded by a Sport Transnational Corporation (STNC) and an International NGO used martial arts to build girls’ self-defense skills and address gender-based, sexual, and domestic violence.

Three major findings are revealed, including: (1) the martial arts program improved young women’s confidence levels, physical fitness, leadership capabilities, and social networks; (2) Western donors tended to use and frame sport (i.e., martial arts) as paramount for educating and training Ugandan young women to be (neoliberal) global “girl” citizens; and (3) issues of representation, racialized subjectivity, and cultural difference in SGD adversely influenced aid relations.

Evidence from this chapter suggests that it is crucial to question how global neoliberal development, as promoted via SGD practices, is not only racialized and classed, but also distinctly gendered. Infusing girlhood studies with a postcolonial feminist perspective enables a deconstruction, and attendance to, the ways in which colonial legacies, neoliberal processes, and the political resistance of development practices are taken up, and impelled by, SGD programs.

The purpose of this paper is to describe Karen refugee women’s experience of resettlement and the factors which structured community capacity to support their mental health and well-being.

A postcolonial and feminist standpoint was used to bring Karen women’s voice to the knowledge production process. Data were collected through ethnographic field observation, in-depth semi-structured individual and focus group interviews with Karen women as well as healthcare and social service providers.

Three interrelated themes emerged from the data: Karen women’s construction of mental health as “stress and worry”; gender, language and health literacy intersected, shaping Karen women’s access to health care and social resources; flexible partnerships between settlement agencies, primary care and public health promoted community capacity but were challenged by neoliberalism.

Karen women and families are a diverse group with a unique historical context. Not all the findings are applicable across refugee women.

This paper highlights the social determinants of mental health for Karen women and community responses for mitigating psychological distress during resettlement.

Public health policy requires a contextualized understanding of refugee women’s mental health. Health promotion in resettlement must include culturally safe provision of health care to mitigate sources of psychological distress during resettlement.

This research brings a postcolonial and feminist analysis to community capacity as a public health strategy.

Purpose – This conceptual chapter explores the effects of neoliberal development practices for people with disabilities in developing countries with special reference to postcolonial India. I examine the governmental strategy that operates through and on communities, analyzing how global political economy tends to localize disability and development responses. Deconstructing the assemblage of neoliberal development practices, this chapter problematizes this development orthodoxy from a disability lens in the context of a disability self-help group (SHG) project in rural south India.

Findings – In promoting government through community, SHG projects not only overlook structural, material, intersectional, and political processes of disablement but also attempt to reconfigure the cultural notions of community and personhood in the interest of market. The case of disability SHGs elucidates how emancipatory pedagogies and frameworks, when depoliticized and co-opted, can have detrimental effects for people with disabilities in the global south. Simultaneously, highlighting the counter politics and disability agency illuminates the modes of disabled people's resistance in the everyday and the institution.

Practical and social implications – Advancing philosophical and practical insights on inclusion, my hope is that this exercise will inform disability scholars, policy makers, educators, and allies of disability rights movements with a critical lens to question and find alternatives to the neoliberal world order.

Originality/value of the chapter – It contributes a Southern epistemological and empirical perspective to disability studies, which is currently dominated by Northern frameworks. It offers a multilayered understanding of rural disability and development in the context of neoliberalism, the knowledge of which is nonexistent.

The purpose of this chapter is to explore practices of early childhood education (ECE) in four Southeast Asian countries, Indonesia, Malaysia, Vietnam and Myanmar. For the past years, the attention toward ECE in these countries have arisen, partially as the result of the international development agenda such as Education for All, Millennium Development Goals and the latest Sustainable Development Goals. This chapter argues the extent to which the practices of ECE in these four countries are the result of their ongoing negotiation between the global and the local values. The chapter also elaborates the gap in the extent to which neoliberalism is very dominant in the ECE. Hence, despite the rhetorical that emphasize the importance of ECE, ECE is largely dominated by private sectors. This situation might create an obstacle for children’s access and participation to ECE sectors. Hence, this chapter serves as invitation for the government to spend more budget to ECE so that ECE can be accessible to all children in the regions.