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Taylorism and scientific management, as significant components of productive relations in the USA during the early twentieth century, have been examined by accounting historians representing the major paradigms that hold sway in contemporary historiography – the Foucauldian, the Marxist (labour process), and the economic rationalist (Neoclassical). The great bulk of this work has assumed that the major tenets of scientific management, such as time study, incentive wage schemes, standard costing, and variance analysis, were in common usage during the first two decades of the current century. This paper intends to set the record straight by demonstrating that theory was running far ahead of practice in that the number of actual adoptions of the new methods were not concomitant with the prevalence of scientific management literature. Subsequently, the paper will endeavour to show how the three major paradigms combine to enhance our understanding of Taylorism. Much of what Taylor wrote can be interpreted within a Foucauldian framework; the negative reaction of organised labour was much in the Marxist tradition; and, finally, the lack of applications in practice reflected economically rational action on the part of entrepreneurs (thereby completing the triangle).

This conceptual paper aims to elucidate and explore the implications for critical accounting and management of some of the ethical dimensions of Foucault's thought, hitherto comparatively neglected by critical scholars.

Foucault's late works are read as offering a view of the cultivation of ethical agency through the work of the self on the self, through care of the self, which at least implicitly gives priority to care for the other. This notion of moral agency is situated in the context of the broad spectrum of Foucault's influence on critical accounting and management thought, and its significance for professional responsibility in the workplace is explored.

It was found that the accounting and management scholarship that has drawn on Foucault's work on care of the self tends to marginalize its ethical dimension, in particular by neglecting the role of openness to, and responsibility for, the other, in the processes of ethical self‐creation.

It is emphasised that in his later works Foucault puts responsiveness to difference and responsibility for the other at the centre of his ethical project of the self, and it is argued that this opening up of the moral dimension in his work has the potential to enrich the ways in which critical scholarship addresses issues such as professional agency and responsibility, identity politics, and governance in the workplace.

Olga Bain teaches at the Graduate School of Education and Human Development at George Washington University, Washington, DC. Her research interests include educational policies in post-socialist countries, internationalization and globalization of higher education, faculty productivity and women's advancement in academia, and higher education financing. Olga Bain has consulted for the American Council on Education, the Academy of Educational Development, the International Research and Exchanges Board, the Council of Europe, the Salzburg Seminar, and others. She authored the book University Autonomy in the Russian Federation since Perestroika (2003, RoutledgeFalmer) as well as book chapters and articles in peer-reviewed journals. She holds a Ph.D. degree in social foundations of education, comparative and higher education from the University at Buffalo, NY, and a candidate of sciences degree in sociolinguistics from St. Petersburg University, Russia.

This paper aims to contribute to the ongoing methodological discussions surrounding the adoption of ethnographic approaches in accounting by undertaking a comparative analysis of ethnography in anthropology and ethnography in qualitative accounting research. By doing so, it abductively speculates on the factors influencing the distinct characteristics of ethnography in accounting and explores their implications.

This paper uses a comparative approach, organizing the comparison using Van Maanen’s (2011a, 2011b) framework of field-, head- and text-work phases in ethnography. Furthermore, it draws on the author’s experience as a qualitative researcher who has conducted ethnographic research for more than a decade across the disciplines of anthropology and accounting, as well as for non-academic organizations, to provide illustrative examples for the comparison.

This paper finds that ethnography in accounting, when compared to its counterpart in anthropology, demonstrates a stronger inclination towards scientific aspirations. This is evidenced by its prevalence of realist tales, a high emphasis on “methodological rigour”, a focus on high-level theorization and other similar characteristics. Furthermore, the scientific aspiration and hegemony of the positivist paradigm in accounting research, when leading to a change of the evaluation criteria of non-positivist research, generate an impoverishment of interpretive and ethnographic research in accounting.

This paper provides critical insights from a comparative perspective, highlighting the marginalized position of ethnography in accounting research. By understanding the mechanisms of marginalization, the paper commits to reflexivity and advocates for meaningful changes within the field.

This chapter explicates the theoretical basis and contribution of poststructuralism to the study of strategy and strategic management. More specifically, it focuses upon Foucauldian analysis which is contrasted to rationalist and interpretivist studies. Foucauldian analysis is not regarded as a corrective but as an addition to these established approaches to studying strategy. Notably, Foucault's work draws attention to how discourse constitutes, disciplines and legitimizes particular forms of executive identity (‘strategists’) and management practice (‘strategizing’). We highlight how Foucault's poststructuralist thinking points to unexplored performative effects of rationalist and interpretivist studies of strategy. Foucault is insistent upon the indivisibility of knowledge and power, where relations of power within organizations, and in academia, are understood to rely upon, but also operate to maintain and transform, particular ‘discourses of truth’ such as the discourses of ‘shareholder value’ and ‘objectivity’. Discourse, in Foucauldian analysis, is not a more or less imperfect, or ineffective, means of representing objects such as strategy. Rather, it is performative in, for example, producing the widely taken-or-granted truth that ‘organization’ is separate from ‘environment’. In turn, the production of this distinction is seen to enable and sanction particular and, arguably, predatory forms of knowledge, in which the formulation and application of strategy is represented as neutral, mirror-like and/or functional.

The purpose of this paper is to discuss stigma and insensitive communication surrounding mental illness discourse amongst adolescents in the Polokwane Local Municipality against the background of a Foucauldian lens.

The literature reviewed included a discussion of perspectives on stigma and insensitive communication, contextualisation of the dual health–belief system in South Africa and the Foucauldian governmentality theoretical perspective. The methodology was based on a Foucauldian orientation and Geertz’ interpretivism. The methods followed to analyse the discourse were Foucauldian discourse analysis (FDA), coupled with Geertz' “thick description.” The data were collected from six focus group discussions, which consisted of a total of 36 informants.

The findings indicated the dominance of the biomedicine discourse, neoliberal rationalisations for self-care and the policy of deinstitutionalisation.

The implications for practice using an FDA approach combined with an interpretivist stance exposes the actions, institutions, possibilities for action whilst understanding core beliefs in a complex dual health and religious belief setting. The addition of Geertz’s interpretivism adds a cultural flare and insight, which adds to the depth of the analysis.

The complexity of beliefs, experiences and health choices calls for culturally sensitive discourse about mental illness and also highlights how discourse about individual conduct and self-care is embedded in the discourse used by adolescents.

The purpose of this paper is to investigate the dynamics that underlie contradictions and paradoxes in organizational change over time. Little research has explored the role of contradictions and paradoxes in the continuous cycle of organizing, which are simultaneously embedded in the process and outcomes of organizational change. An encompassing framework, based on the thinking of Michel Foucault, more fully captures both the paradoxical roots and the effects of organizational change.

An in‐depth qualitative case study of an IT‐based organizational change in a company offers a clear longitudinal analysis, based on 31 semi‐structured interviews and direct field observation.

The Foucauldian framework deepens understanding of organizational change and its underlying dynamics by highlighting contradictions and paradoxes as both the medium and the outcome of the organizing process over time. The organizing process evolves through power‐knowledge relations, which are forces that provide the energy to make change possible.

The findings indicate the need for further research to develop insight into Foucauldian concepts, such as by replicating the proposed methodology in other companies or with other types of organizational change.

This paper is of managerial interest for various corporate players (management, human resources, information management) who must understand what underlies employees' acceptance of organizational change.

The proposed conceptual model can help interpret the role of contradictions and paradoxes in the organizing process. The strength of this “political model of organizational change” is that it can be combined with other perspectives, such as change management, to explore how organizations drive change and how managers can integrate contradictions and paradoxes in change management to help the organization further evolve.

This paper outlines and exemplifies the use of a method for analysing power relations based on the work of French social theorist, Michel Foucault. The overall research aim of genealogical analysis is to produce “a history of the present”, a history which is essentially critical with its focus on locating forms of power, the channels it takes and the discourses it permeates. Research combining Foucauldian theorisation and method necessarily involves a selective search for injustice and subjection to reveal plausible alternatives to more pervasively modernist histories, which tend to revere progress. Salient features of a genealogical research method are detailed in the context of an actual research project previously conducted by the authors and reproduced here for the purposes of exemplification explicitly as a genealogy.

This paper aims to interpret the role and professional issues of public sector performance auditing (PA) as a mechanism of neoliberal governmentality in the New Public Management (NPM) era by drawing on a Foucauldian conceptual lens to chart directions for future research.

The study uses the Foucauldian concepts of visibility and identity to interpret PA against the background of neoliberal imperatives of public sector management.

As the growing emphasis on PA in recent decades can be understood as driven by the concurrent development of neoliberal and NPM rationalities, the relatively underexploited concepts of visibility and identity allow further inquiry into important PA issues. This paper identifies avenues for future research under the following three themes: the issue of visibility in neoliberal governmentality and potential for auditors-general to expand the domain of influence of National Audit Offices through the PA role; the potential for PA as a unified distinct specialisation; and the neoliberal idea of professional identity as the individual expert and its interplay with the potential emergence of PA as a distinct function within the accounting profession.

This conceptual paper is anticipated to stimulate future PA research. Key areas in this respect include the position and authority afforded to PA and the possibility of transformation in auditors’ conception of their professional worldview.

This paper charts direction for future research by interpreting PA using Foucauldian concepts of visibility and identity that remain to be exploited in PA research.

The purpose of this paper is to articulate the conceptual foundations of the role of internal auditing in corporate governance by drawing on Michel Foucault’s concept of governmentality.

The paper is a literature-based analysis of the role of internal auditing from a Foucauldian perspective.

It is argued that Foucault’s notion of governmentality provides conceptual tools for researching internal auditing as a disciplinary mechanism in the corporate governance setting of contemporary organizations. The paper develops an initial conceptual formulation of internal auditing as: ex post assurance about the execution of economic activities within management’s preconceived frameworks and ex ante advisory services to enhance the rationality of economic activities and accompanying controls.

The paper is expected to initiate debate on the choice of theory and method in internal auditing research. The propositions and research agenda discussed can be used to address research questions of an interpretive nature that could enrich the current understanding of internal auditing.

This paper extends the Foucauldian analysis of accounting to incorporate internal auditing. It offers original propositions as a research agenda and discusses ontological and epistemic considerations associated with adopting the Foucauldian framework for internal auditing research.