Keeping the Record Straight: Foucauldian Revisionism and Nineteenth Century US Cost Accounting History Available to Purchase

In a series of related articles, several authors argue that the establishment of military superintendency at the US Armories in 1841 enabled Daniel Tyler′s “pathbreaking inspection” in 1832 to exert disciplinary power over labour and stimulate subsequent productivity improvements. In essence, the authors identify a critical event, place it in a Foucauldian power/knowledge framework, and accredit it with major impact on accounting development. A careful re‐examination of archival material discloses, however, that in these “new”histories, factual material is selectively presented and questionably interpreted, apparently to bolster a disciplinary‐based historical viewpoint. Re‐examines letters, documents, and secondary source material and compares this evidence to the factual material presented in the new Foucauldian histories. Arrives at a more traditional interpretation of events at the Springfield Armory, one that minimizes the historical impact of Tyler′s work and West Point trained superintendency. The overriding contention is that the search for an understanding of accounting history should not be driven by a post‐modern theory of social relations.