Accounting, Territorialization and Power

By Andrea Mennicken, P. Miller. 2012

192 citations recorded by the source corpus.

This essay aims to introduce readers to the social studies of accounting, attending 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 oriented 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 inherently territorializing activity. The calculative instruments of accountancy transform not only 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.

Subfields: Management Information Systems

View Paper: https://www.semanticscholar.org/paper/a3e9d0d8ca3e449ccc7031387fe5ce55648c121d

Citations in the corpus

• Accounting, Organizing, and Economizing: Connecting Accounting Research and Organization Theory (2013, unknown): “See Mennicken and Miller (2012) for a more extended discussion of these categories.”