TY  - JOUR
AB  - In a series of related articles, several authors argue that the
establishment of military superintendency at the US Armories in 1841
enabled Daniel Tyler′s “pathbreaking inspection” in 1832 to
exert disciplinary power over labour and stimulate subsequent
productivity improvements. In essence, the authors identify a critical
event, place it in a Foucauldian power/knowledge framework, and accredit
it with major impact on accounting development. A careful re‐examination
of archival material discloses, however, that in these “new”
histories, factual material is selectively presented and questionably
interpreted, apparently to bolster a disciplinary‐based historical
viewpoint. Re‐examines letters, documents, and secondary source material
and compares this evidence to the factual material presented in the new
Foucauldian histories. Arrives at a more traditional interpretation of
events at the Springfield Armory, one that minimizes the historical
impact of Tyler′s work and West Point trained superintendency. The
overriding contention is that the search for an understanding of
accounting history should not be driven by a post‐modern theory of
social relations.
VL  - 6
IS  - 2
SN  - 0951-3574
DO  - 10.1108/09513579310036341
UR  - https://doi.org/10.1108/09513579310036341
AU  - Tyson Thomas
PY  - 1993
Y1  - 1993/01/01
TI  - Keeping the Record Straight: Foucauldian Revisionism and
Nineteenth Century US Cost Accounting History
T2  - Accounting, Auditing & Accountability Journal
PB  - MCB UP Ltd
Y2  - 2024/04/26
ER  -