Managers' subtle resistance to neoliberal reforms through and by means of management accounting

Purpose Within societies in the 21st century, individuals who are embedded a controlled context that impedes their political actions deal with tensions they experiencing through attempts at resistance. Several studies examine individual infrapolitics organizations explain how subtle mix of compliance and resistance constructed level identity complex mechanism both questions system strengthens it. However, interplay between managers' identities management accounting tools this process is topic deserves more investigation. The aim article to understand constructs neoliberal reforms (MA). Design/methodology/approach authors conducted case study on three health social two years after major were implemented services sector Québec, province Canada. These part new public dynamic involved implementation tools, here referred as New Public Management Accounting (NPMA) tools. Findings authors’ findings show managers participate reforms, same time attempt stem dehumanization generate. Managers engage subtly resisting, for themselves field professional teams, destruction arises from reforms. NPMA central process, since question use them resist creatively. can lead strengthening reform. Originality/value contribute literature MA by showing role construction Their enriches characterizing forms creative using managerial potential flexibility also outlines play dialectic resistance, aid resisting reform-induced but support reinventing reinforcing what trying fight. illustrates all its dimensions: discursive, material symbolic. Finally, not only objects neoliberalization backstage neoliberalization.