Purpose

The purpose of this paper is to introduce the themes and aims of this Accounting, Auditing & Accountability (AAAJ) special issue and comments on the papers included in the issue. The paper provides 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 neoliberalism to identify and highlight the specific themes and trajectories of neoliberal implications of management accounting has been and can be explored. This is followed by a brief commentary on the papers the authors have included in this special issue; these commentaries explain how these papers capture various dimensions of enabling and enacting neoliberal governmentality.

Findings

The authors found that management accounting is now entering new territories beyond its conventional disciplinary enclosures of confinement, reconfiguring its functionalities to enable and enact a circulatory mode of neoliberal governmentality. These new functionalities then produce and reproduce entrepreneurial selves in myriad forms of social connections, networks and platforms within and beyond formal organizational settings, amid plethora of conducts, counter-conducts and resistances and new forms of identities and subjectivities.

Research limitations/implications

This review can be read in relation to the papers included in the special issue as the whole issue will inspire more ideas, frameworks and methodologies for further studies.

Originality/value

There is little research reviewing and commenting how management accounting now being enacted and enabled with new functionalities operating new territories and reconfiguring forms of governmentality. This paper inspires a new agenda on this project.

中文翻译：

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新自由主义和管理会计：重新配置政府机构并扩展领土

目的

本文的目的是介绍本会计，审计与责任（AAAJ）特刊的主题和目的，并对本刊中包含的论文进行评论。本文提供了一个主题大纲，未来的研究人员可以根据该大纲进行更多的实证研究，以检验新自由主义如何塑造管理会计以及由管理会计塑造。

设计/方法/方法

这需要简要回顾一下以前涉及自由主义和新自由主义的重要会计工作，以识别和强调管理会计中新自由主义含义的特定主题和轨迹，并且已经可以对其进行探索。接下来是对作者在本期特刊中发表的论文的简要评论；这些评论解释了这些论文如何捕捉到赋权和颁布新自由主义政府性的各个方面。

发现

作者发现，管理会计现在正在进入其传统的纪律禁区之外的新领域，重新配置其功能以启用并制定新自由主义政府制的流通模式。然后，这些新功能会在正式组织环境之内和之外，以无数形式的社会联系，网络和平台来产生和复制企业家自我，其中有大量的行为，反行为和抵抗以及新的身份和主观形式。

研究局限/意义

可以将本评论与特刊中所包含的论文联系起来阅读，因为整个期刊将激发更多的思想，框架和方法，以供进一步研究。

创意/价值

很少有研究评论和评论管理会计如何通过新功能运行和启用新领域并重新配置政府形式的方式来制定和启用。本文启发了该项目的新议程。