... sites – two landlocked communities, two islands and one coastal community – experience low population density, logistical challenges and financial constraints due to their remote location. The authors draw on Foucauldian concepts of power, governmentality and resistance to analyse the case and its...

...Morten Jakobsen Purpose The purpose of this study is to examine how the management accounting practice in an organisational unit affects the ability to conduct inter‐organisational control. Design/methodology/approach Governmentality is used as the main theoretical basis for the interpretation...