Re-thinking the ‘disciplinary’ power of accounting: A Foucauldian reading of how disciplinary accounting knowledge translates into managerial strategy in a Portuguese bank

IF 8.3 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting Pub Date : 2024-01-26 DOI:10.1016/j.cpa.2024.102715

Rui Vieira , Keith Hoskin

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Abstract

This paper seeks to re-frame the importance of a diachronic understanding of accounting’s centrality (i.e., focusing on a sense of history) to modern modes of managing as a precondition for considering how it contributes to management change initiatives synchronically (i.e., focusing on the present). It offers a re-appraisal of how a Foucault-inspired approach may enable understandings of how the diachronic is implicated in what goes on in the synchronic episodes so well studied in recent critical research into accounting, management and strategy. It then offers a reading of how a change initiative undertaken in a Portuguese bank, Iberian Bank, takes place at three levels of development and involving different sets of protagonists. It thereby seeks to open out, within accounting research, the kind of historically-informed research of ‘the present’ recommended within the strategy field by Robert Chia (2004).

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重新思考会计的 "纪律 "力量：对葡萄牙银行如何将会计学科知识转化为管理战略的福柯式解读

本文试图重新界定从非同步角度理解会计在现代管理模式中的核心地位（即注重历史感）的重要性，以此作为考虑会计如何从同步角度（即注重当下）促进管理变革举措的先决条件。它重新评估了受福柯启发的方法如何使人们理解，在近期对会计、管理和战略的批判性研究中，同步事件是如何牵涉到非同步事件的。然后，它将解读葡萄牙伊比利亚银行的一项变革举措是如何在三个发展层次上进行的，并涉及不同的主角。因此，它试图在会计研究中，开创罗伯特-查（Robert Chia，2004 年）在战略领域所建议的那种以历史为依据的 "现在 "研究。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Critical Perspectives on Accounting BUSINESS, FINANCE-

CiteScore

9.40

自引率

7.80%

发文量

期刊介绍： Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity. Research Areas Include: • Studies involving the political economy of accounting, critical accounting, radical accounting, and accounting''s implication in the exercise of power • Financial accounting''s role in the processes of international capital formation, including its impact on stock market stability and international banking activities • Management accounting''s role in organizing the labor process • The relationship between accounting and the state in various social formations • Studies of accounting''s historical role, as a means of "remembering" the subject''s social and conflictual character • The role of accounting in establishing "real" democracy at work and other domains of life • Accounting''s adjudicative function in international exchanges, such as that of the Third World debt • Antagonisms between the social and private character of accounting, such as conflicts of interest in the audit process • The identification of new constituencies for radical and critical accounting information • Accounting''s involvement in gender and class conflicts in the workplace • The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy • Reappraisals of the role of accounting as a science and technology • Critical reviews of "useful" scientific knowledge about organizations