 Re-thinking the ‘disciplinary’ power of accounting: A Foucauldian reading of how disciplinary accounting knowledge translates into managerial strategy in a Portuguese bankRui Vieira and Keith Hoskin CRITICAL PERSPECTIVES ON ACCOUNTING, 2024, vol. 99, issue C Abstract: This paper seeks to re-frame the importance of a diachronic understanding of accounting’s centrality (i.e., focusing on a sense of history) to modern modes of managing as a precondition for considering how it contributes to management change initiatives synchronically (i.e., focusing on the present). It offers a re-appraisal of how a Foucault-inspired approach may enable understandings of how the diachronic is implicated in what goes on in the synchronic episodes so well studied in recent critical research into accounting, management and strategy. It then offers a reading of how a change initiative undertaken in a Portuguese bank, Iberian Bank, takes place at three levels of development and involving different sets of protagonists. It thereby seeks to open out, within accounting research, the kind of historically-informed research of ‘the present’ recommended within the strategy field by Robert Chia (2004). Keywords: Disciplinary knowledge; Disciplinary power; Governmentality; Change; Activity based costing; Financial services (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:99:y:2024:i:c:s1045235424000145 DOI: 10.1016/j.cpa.2024.102715 Access Statistics for this article CRITICAL PERSPECTIVES ON ACCOUNTING is currently edited by Marcia Annisette, Christine Cooper and Yves Gendron More articles in CRITICAL PERSPECTIVES ON ACCOUNTING from Elsevier |
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