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Accounting, territorialization and power

Mennicken, Andrea ORCID: 0000-0002-5658-7678 and Miller, Peter (2012) Accounting, territorialization and power. Foucault Studies (13). pp. 4-24. ISSN 1832-5203

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This essay aims to introduce readers to the social studies of accounting, atten-ding in particular to the roles and relevance of Foucault’s works for this field. We provide a brief overview of social studies of accounting, discuss recent developments in Foucault orien-ted accounting scholarship, and position the articles that appear in this special issue in the context of these developments. In the concluding section, we argue that accounting is an in-herently territorializing activity. The calculative instruments of accountancy transform not on-ly the possibilities for personhood, they also construct the physical and abstract calculable spaces that individuals inhabit. A focus on territorializing shifts attention to the links between calculating and governing.

Item Type: Article
Official URL:
Additional Information: © 2012 The Authors
Divisions: Accounting
LSE Health
Subjects: B Philosophy. Psychology. Religion > B Philosophy (General)
H Social Sciences > HC Economic History and Conditions
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HN Social history and conditions. Social problems. Social reform
Date Deposited: 26 Jun 2012 08:18
Last Modified: 16 Jul 2024 04:45

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