Accounting and the examination: A genealogy of disciplinary power☆

@inproceedings{Hoskin1986AccountingAT,
  title={Accounting and the examination: A genealogy of disciplinary power☆},
  author={Keith Hoskin and Richard H. Macve},
  year={1986}
}
Historical elaboration of Foucault’s concept of ‘power-knowledge” can explain both the late-medieval developments in accounting technology and why the near-universal adoption of a discourse of accountancy is delayed until the nineteenth century. It is the disciplinary techniques of elite medieval educational institutions the new universities and their examinations -that generate new power-knowledge relations. These techniques embody forms of textual rewriting (including the new ‘alphanumeric… CONTINUE READING
BETA

Similar Papers

Citations

Publications citing this paper.
SHOWING 1-10 OF 118 CITATIONS

The influence of Buddhism on accounting in medieval China

VIEW 7 EXCERPTS
CITES BACKGROUND
HIGHLY INFLUENCED

Investigating the role of reportable irregularities in South African audit

VIEW 15 EXCERPTS
CITES BACKGROUND & METHODS
HIGHLY INFLUENCED

Accounting research : an ontological continuum

VIEW 7 EXCERPTS
CITES BACKGROUND
HIGHLY INFLUENCED

FILTER CITATIONS BY YEAR

1992
2019

CITATION STATISTICS

  • 12 Highly Influenced Citations

References

Publications referenced by this paper.
SHOWING 1-10 OF 31 REFERENCES

A Comment on ‘Accounting as Discipline’ by John Roberts and Robert Scapens, presented at Interdisciplinary Perspectives on Accounting Conference, University of Manchester

K. Hoskin
  • 1985
VIEW 2 EXCERPTS

Thomasius and the Origin of Psychological Rating Scales, Isis

P McReynolds., Ludwig. K. Christian
  • 1984

The Abacus and the Exchequer, in Haskins, C. (ed.)Studies in tbeHistoq1 ofMedieval Science

C. Haskins
  • 1982
VIEW 2 EXCERPTS

The Roles ofAccounting in Organizations

C.S.. Clubb, A. Hopwood, J. Hughes, J. Nahapiet
  • Renaissance and Renewal in the Twelfth Century pp
  • 1982

The Subject and Power, CriticalInquiry

Kegan Paul
  • ‘Hisloire de la SexuulitP,
  • 1982

Some Preliminary Remarks on the Study of Foreign Currency Exchange in the Medieval Period

A 1981.Leone.
  • 1981