... Publishing Limited Licensed re-use rights only Environmental accounting Foucault Raison d’État Power Sustainable development Investigations of the interrelation between accounting and sustainability are becoming increasingly important in the accounting literature. Studies...

... of disciplinary methods in the terms highlighted by Foucault. This perspective offers a lens capable of revealing the key role of accounting in a period when discipline became “general formulas of domination” (Foucault, 1977) and the Papal States were looking for food provisioning solutions (Foucault, 2007...

... Foucault COVID-19 has incited extraordinary global crises. The impacts on global health have been devastating and the flow-on effect to economies around the world has been catastrophic. Recent estimates indicate that COVID-19 could hinder global economic growth by 3.0–6.0% in 2020 (Jackson et...

.../methodology/approach The study adopts Foucault's understanding of pastoral power, confession and truth-telling to analyse the accounting practices of the Tribunal of the Inquisition in the 16th century Dukedom of Ferrara. Findings Detailed accounting books were not simply a means for pursuing...

... university. It adopts an interpretive perspective and is informed by Foucault’s work on technologies of power and technologies of the self. Findings The paper argues that the graduate recruitment practices of Big Four firms represent a series of examinations which produce the category of ideal recruits...

... reconceptualising writing vs speech (e.g. Harris, 1986; 2000), the statement vs the word (e.g. Foucault, 1972/2002) and the parameters of translation (e.g. Littau, 2016) to re-think the conceptual significance of accounting as constitutive of our “literate modes” of thinking, acting and “languaging in general...

...Warwick Funnell; Valerio Antonelli; Raffaele D’Alessio; Roberto Rossi Purpose The purpose of this paper is to understand the role played by accounting in managing an early nineteenth century lunatic asylum in Palermo, Italy. Design/methodology/approach The paper is informed by Foucault’s...

...Dessalegn Getie Mihret; Bligh Grant Purpose The purpose of this paper is to articulate the conceptual foundations of the role of internal auditing in corporate governance by drawing on Michel Foucault’s concept of governmentality. Design/methodology/approach The paper is a literature-based...

... that sustain the long-hours culture. Drawing on the work of Foucault, the authors argue that the web of control is particularly strong because it is not imposed externally by a clearly identifiable source of power. Instead, the interviews revealed how junior accountants actively produce the web of control...