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...

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...

Recent techniques and shifts in the environment are often viewed as leading management accountants to adopt a business orientation. However, empirical evidence pointing to clear shifts in the role played by management accountants remains relatively scarce. From in-depth qualitative research...