ABSTRACT
This chapter explores how the discourses have come about, how they are linked to a new set of biopolitical calculations, how development programmes are constructed and linked to the calculations, and how people can discern a form of management accounting. It offers a framework for understanding how the notion of strategizing penetrates the realm of development with a new set of calculative practices, which may call as development accounting. The chapter focuses on how global development funding institutions such as the World Bank and Organisation for Economic Co-operation and Development have created a new set of calculative practices and deploy them to create a new biopolitical domain of governance and development. It also explores whether and how local settings also become centres for creating new ideas of modifying existing practices in the light of embracing development discourses. The chapter explains how such ideas and practices emerge due to local circumstances and how such developments are used to respond to the centre.
