/methodology/approach – The paper reprises the argument that accounting is constitutive of social relations. It proceeds to discuss Peter Miller … conceive of themselves. The paper rehearses the standard criticisms made of governmentality within the accounting literature … its implications for understanding strategy. Findings – The paper builds on the innovative work published in accounting on …

the related disciplines of accounting, organization theory and strategy. The argument unfolds in four steps: first, it … briefly provides some theoretical background for analysis and relates it back to strategizing and accounting as a calculative … argument for city management and critical accounting; finally, it concludes with a discussion of the power effects of those …

accounting. Focusing on the elite ‘Big 4’ accounting firms, the ways in which partners and other senior accountants embody …