In this paper, the authors analyse the practices through which the management accountant is constructed as a knowing subject and becomes a producer of truthful knowledge. They draw on a case study of an automobile equipment manufacturer in which management accountants play a central role. The...

Purpose – The premise of the paper is that Foucault's concept of governmentality has important but unacknowledged implications for understanding strategy. Highlighting the strengths and weaknesses of the governmentality approach, the paper seeks to suggest how governmentality can be used to...