...Muhammad Muttaqin Purpose This study aims to examine how accounting practices as tools of governance reproduce inequality by reshaping relational spaces which intersect with colonial legacies, local contexts and neoliberal logics. Design/methodology/approach This study investigates...

...Mona Nikidehaghani Purpose This paper aims to explore how accounting is fostering neoliberal citizenship through the participants of Australia’s National Disability Insurance Scheme (NDIS). More specifically, this paper aims to understand how accounting discourse and the management accounting...

... to delegitimise the retailers' logic, stressing the role of neoliberalism in worsening the situation. Originality/value The authors contribute to the literature by providing new insight into the consequences of COVID-19 for retailers' neoliberal practices and the livelihood of workers in global supply chains...

... Neoliberalism Public policy Piketty We do not always respond to shocks with regression. Sometimes, in the face of crisis, we grow up—fast (Klein, 2007). The COVID-19 pandemic has exposed systemic challenges that need to be addressed by both society and scholarship. Implicated in those challenges...

... a thematic outline along which the future researchers can undertake more empirical research examining how neoliberalism shapes, and shaped by, management accounting. Design/methodology/approach This entails a brief review of the previous critical accounting works that refer to liberalism...

... and conceptual understandings of how ATGs of tax authorities transform claimants into “entrepreneurs of the self”. Design/methodology/approach The authors approach Tax Credits (TC) as a case study to examine how ATGs articulate and operationalise neoliberal ideology through a complex network of inscription...

...Terhi Chakhovich Purpose This study locates one surprisingly powerful ally of neoliberalism enabling its proliferation in certain contexts, the discursive notion of the “long term” (LT). Earlier literature has shown that neoliberalism is concerned with investors' decision-making that has been...

...Seuwandhi Buddhika Ranasinghe; Danture Wickramasinghe Purpose 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...

... twofold dichotomy between mere socialism and mere neoliberalism. Research limitations/implications 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...

...Penelope Van den Bussche; Claire Dambrin Purpose This paper investigates online evaluation processes on peer-to-peer platforms to highlight how online peer evaluation enacts neoliberal subjects and collectives. Design/methodology/approach The paper uses netnography (Kozinets, 2002) to study...

... of three advanced economies. Design/methodology/approach – The authors suggest that neoliberal immigration policies are operationalized through the responsibilization of individuals, corporations and universities. By examining three immigration policies from the USA, Canada and the UK, the paper...

... architecture of neoliberalism. Design/methodology/approach In considering the processes of neoliberalisation in China, this paper uses a qualitative approach to explore some of the impacts the adoption of FVA has had on Chinese capital markets. Findings It is shown that the practice of FVA is imbued...

... and the neoliberal (libertarian) project of von Hayek. PAT is viewed as part of the institutional infrastructure and ideological apparatus that legitimates the hegemony of markets. Deconstruction enables detecting, in the history of philosophy and in what are alleged to be sciences, an evaluation, or rather...