ABSTRACT
This chapter explores the policy connection by looking at how the agenda of corporate governance (CG) invades the territories of management accounting and shapes its orientation. The broadening of CG can be understood as a form of the neoliberalization of organizations. The chapter explains how a new regime of neoliberal governance and security emerged. It discusses the intra-organizational implications of neoliberal governance and security. The chapter also discusses the way in which neoliberal governance and security apparatuses penetrate into management accounting practices and rationalities. It focuses on the recursive layers through which macro-political elements of the neoliberal social order connect with the organizational practices of management accounting. The chapter also focuses on the way in which neoliberal apparatuses of governance and security influence organizational legitimacy and accountability. It also explains the way in which this new regime of security and governance gave rise to a form of soft regulation structured around the apparatuses of the global political state.
