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

2012/01/01 by Eduardo Rivera Vicencio · 1 citation
Social Sciences · Business, Management and Accounting · #Social and Economic Solidarity #Management and Organizational Studies #Accounting and Organizational Management

paper · doi:10.1504/ijca.2012.051466

openalex publication_date 2012/01/01 · openalex created_date 2025/10/10 · openalex updated_date 2026/04/05

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.

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