...Sofia Yasmin; Chaudhry Ghafran Purpose This paper explores how NGO accountability practices intersect with differentiated experiences of marginalisation in NGO-led public service delivery, using a Foucauldian governmentality perspective. It seeks to advance the concept of “accountability...

... examines how accounting systems and everyday practices of accounting and calculation play a role in governance, culminating in the typification of the notion of cascading governmentality. Findings We find that MySchool, a prominent tool for educational accountability in Australia, is situated...

.../legalcode Accounting Citizenship Governmentality Biopolitics Stateless Sri Lanka The Indian Tamils who constitute the backbone of island’s economy continue to remain the most deprived community in Sri Lanka. Thousands of them are denied the rights of Sri Lankan citizens...

... discourses. Design/methodology/approach We use qualitative research methods and employ concepts drawn from the governmentality literature to analyse interviews with SIB outcome payers. Findings SIBs are shown to challenge the degree of negative influence of biopolitics, neoliberalism...

... of governmentality, we conducted a qualitative case study. Publicly available archival data are used to determine the extent to which accounting techniques have helped to shape policy responses to racial inequality. Findings We show that accounting techniques and calculations give visibility to the problems...

... of governmentality and counter-conduct. Findings Empirics demonstrate how and why politicians and bureaucrats enacted ways of escaping, evading and subverting IFMIS's disciplinary regime. Politicians found the new accounting regime too constraining to their electoral and patronage politics and, therefore...

... of governments operate. The research is informed by Foucault's concept of governmentality. The authors conducted a qualitative field study of an Australian PSO, gathering and analysing data from interviews, focus groups, and archival documents. Findings The findings show the capillary modes by which...

... central and local performance management systems in the context of the COVID-19 pandemic. It relies on a governmentality approach to discuss how different programmes and the relative KPIs were impacted by the ongoing global crisis. Notably, however, internal debates over the accounting technologies...

.../methodology/approach This is a single case study framed by Foucault's governmentality concept. The data was collected through interviews with key institutional actors and triangulated against decrees, circulars, ordinances and other publicly available documents. Findings The accounting tools...

... by government in times of crisis. Corinne Cortese can be contacted at: corinne_cortese@uow.edu.au 31 08 2020 13 12 2020 04 03 2021 05 04 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only COVID-19 Governmentality JobKeeper...

... various dimensions of enabling and enacting neoliberal governmentality. Findings 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...

...' outcomes (Sakai-Tagawa et al., 2010). In this sense, testing has a diagnostic or detection role, with the numbers produced having some “classificatory attribute” and informing scientific and political interventions (Sargiacomo, 2015 ; Walker, 2016). COVID-19 Governing Governmentality...

... 09 2020 19 11 2020 26 11 2020 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Tax Credits Accounting technologies Neoliberalism Governmentality Subjectification Neoliberal forms of subjectification have become...

... Finance Initiative (PFI) Public private partnership (PPP) Management accounting Controls Governmentality Accounting-related PFI research has focused on the macro (policy) perspective and pre/early operational decision-making (Andon, 2012), particularly with respect to how “risk” and “value...

... authority. Design/methodology/approach The authors develop a conceptual framework for analysing public values in terms of relational power. Combining governmentality and actor–network theory, the authors focus on the complex relationships through which human and non-human actors interact and the public...

...Massimo Sargiacomo; Stephen P. Walker Purpose The purpose of this paper is to investigate how public/private hybrid and ambiguous organizations played pivotal roles in a governmental programme of housing reconstruction following a major earthquake in central Italy in 2009. Venturing beyond...

.../methodology/approach The study adopts the Foucauldian theoretical framework of governmentality and a comparative approach to highlight similarities and differences between the two regions. Findings The presence of different cultural understandings and structures of power meant that in Tuscany accounting...

... of performance measurement systems as technologies of government in a smart city. Interpretations are theoretically informed by the Foucauldian governmentality framework (Foucault, 2009) and by public sector performance measurement literature. Findings The findings address the benefits and criticalities...

... This study contributes to enhancing the existing literature on governmentality, proposing a different perspective in which power relations are based on the use of accounting. The Foucaldian approach demonstrates its validity, even though the power relations under consideration have the unusual feature...

... were satisfied with both the interpretation and the amount of empirical support for the claims made. Susan Greer can be contacted at: s.greer@latrobe.edu.au © Emerald Publishing Limited 2017 Emerald Publishing Limited Licensed re-use rights only Governmentality Pastoral power...