Accounting, Foucault and debates about management and organizations

What is it about?

Many, if not most, of the intellectual positions associated with the “Historic Turn” and ANTi-History – that knowledge is inherently subjective, that management involves exercising power at distance, that history is social construct that is used to legitimate capitalism and management – were argued in the critical accounting literature long before Clark and Rowlinson’s (2004) noted call. Indeed, the “call” for a “new accounting history” issued by Miller, Hopper and Laughlin (1991) played a remarkably similar role to that made by Clark and Rowlinson in management and organizational studies more than a decade later.

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