... extensively in the accounting literature that has drawn on Foucault's work (e.g. Miller and O'Leary, 1987). In the public sector context, Foucault's ideas of disciplinary power and governmentality were applied to local government (Ahrens et al., 2020), health and social care (Kurunmaki and Miller...

... to shocks by self-organizing, yet they may be forced to adapt by other governmental organizations, through an externally-driven process. Nonresilient behaviors can be found in the government sector, but they attract external intervention. Recent bailouts of banks have shown that this principle can...

... the rhetoric of reform with the reality of experience” (Norman and Gregory, 2003 , p. 35). In the final phase, with increasing realisation the government was failing to deliver successfully the NPM reforms in TEIs; the study examines the “repositioning” of governmental aims by using government...

... management reforms and wider transformations in ways of governing economic and social life. Finally, we need to retain or reinstate curiosity at the heart of our concerns, in order to dispel the self‐evidence or taken‐for‐grantedness of so much of our present. Research limitations/implications Personal...

...Dianne Dean Purpose To investigate a possible funding solution for a government department. Design/methodology/approach Humorous fiction. Findings Funding may need to be sourced from non‐traditional and/or commercial bodies provoking discussion on ethical decision‐making. Research...

... been characterised as follows: The concept of governmentality was developed by Michel Foucault to address the specificity of contemporary neo‐liberal forms of governance – premised on the active consent and subjugation of subjects, rather than their oppression, domination or external control...

..., international non‐governmental organizations (NGOs), multinational corporations, and foreign (particularly western) governments. Through their control of economic capital, actors in the widespread field are able to not only permeate the boundaries of the restricted field, but also influence what constitutes...

...Mahmoud Ezzamel; Noel Hyndman; Åge Johnsen; Irvine Lapsley; June Pallot Purpose This paper aims to examine an early stage of the institutionalization of accounting practices in devolved UK governments, concentrating on: the construction by devolved bodies of a “rational” set of planning...

... the sanction of the state. Reveals that the complexities of devising an exclusionary code permitted opportunities for “inclusionary usurpation” by “outside” practitioner groups. Examines the quest by accountants to elicit government support for monopolisation during a period in which restrictive practices were...