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

Bigoni, M., Maran, L., Occhipinti, Z. (2024) Of power, knowledge and method: The influence of Michel Foucault in accounting history. Accounting History, . ISSN 1032-3732. (doi:10.1177/10323732241243088) (KAR id:104845)


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 paper 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.

Item Type: Article
DOI/Identification number: 10.1177/10323732241243088
Uncontrolled keywords: Foucault, accounting history, literature review, interdisciplinary, knowledge, power
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Divisions > Kent Business School - Division > Department of Accounting and Finance
Funders: University of Kent (
Depositing User: Michele Bigoni
Date Deposited: 02 Feb 2024 10:39 UTC
Last Modified: 22 Apr 2024 09:46 UTC
Resource URI: (The current URI for this page, for reference purposes)

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