...Jane Baxter; Martin Carlsson-Wall; Wai Fong Chua; Kalle Kraus Purpose The purpose of this paper is to extend the understanding of “the” accounting entity, demonstrating how it is a contestable socio-political construction informed by a nexus of market, state and community actors. Design...

... and specialised forms of provision, thereby seeming to create ‘markets’ in educational services”. Specifically, Rose (1991 , p. 690) added that under neo-liberalism, “a new ‘privatized’ relationship between numbers and politics is born”. Cooper (2015 , p. 14) highlighted that “Accounting can serve as a crucial...

...Robert Ochoki Nyamori Purpose The purpose of this paper is to make intelligible the rationalities and mechanisms through which markets have been proffered as alternatives or complements to traditional welfare‐based provision and the effect of this development on the subjectivity of workers...

... scope for accounting expertise. However, as the profession faces the end of a boom in audit services, the question of how its markets can be self‐consciously expanded has re‐emerged. To understand the dynamics of professional expansion we examine the way in which accountants attempted to develop...