Of power, knowledge and method: The influence of Michel Foucault in accounting history

Abstract

Michel Foucault's work had a strong influence not only in philosophy but also in a wide range of humanistic and social disciplines, including accounting. Notably, the first studies which brought Foucault's thought to the attention of interdisciplinary accounting scholars were historical. This article documents how Foucault's ideas have directly inspired accounting history scholars, how the latter have interpreted and brought Foucault's work into their field as well as what future research paths may lie ahead. The article offers a systematisation of how the complex ideas of Foucault have been translated into eight key themes that have provided a crucial interpretive prism to many studies in accounting history. In doing so, it assists scholars wishing to familiarise themselves with Foucault's work and employ it in their research.