Int. J. of Critical Accounting   »   2012 Vol.4, No.5/6



Title: Foucault: His influence over accounting and management research. Building of a map of Foucault's approach


Author: Eduardo Rivera Vicencio


Address: Economic Business Department, Autonomous University of Barcelona, Edificio B Campus de la UAB, 08193 Bellaterra, Cerdanyola del Vallès, Barcelona, Spain


Abstract: The aim of this work is to build a map of Foucault's approach. To achieve this objective, this work is focused on a broad revision and analysis of accounting and various publications. This work also includes a research on Foucault's work so as to identify and compare the various manifestations of power relationships considered by different researchers. Once these manifestations of power as discourse, discipline, ethics, government, among others, have been identified, the specific influence of each one over accounting and management is determined as an attempt to provide a general view of this critical Foucauldian perspective over the study of organisations.


Keywords: Foucault; power relationships; accounting research; management research; environment; power; knowledge-power; archaeological and genealogical methodology; discourse; discipline; ethics; governmentality.


DOI: 10.1504/IJCA.2012.051466


Int. J. of Critical Accounting, 2012 Vol.4, No.5/6, pp.728 - 756


Available online: 18 Jan 2013



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