Purpose – This paper aims to report on subalterns' emancipatory accounting (SEA) embedded in transformation of governance and accountability structures (GAS) in Ceylon Tea. Design/methodology/approach – The paper draws on James Scott's political anthropology to examine how subalterns'...

Purpose: This paper draws on the concepts of biopolitics and neoliberal governmentality to provide a sociological analysis of the strategic turn in management accounting. Design/methodology/approach: This conceptual and review paper addresses four interrelated questions: How can the early...