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The purpose of this paper is to explore how notions of disciplinary power manifest themselves in audit regulatory developments. When it comes to research on the relationship between audit quality and regulation, much of the prior scholarly work has kept to the positivist tradition of quantitative analysis under the guise of “economic rationality”. In contrast, this research takes an interpretive approach to provide an alternate and unique perspective, using motifs of Foucauldian power and control to illuminate the operation of external regulation in a South African setting. The paper examines what may be loosely described as a mandatory whistle-blowing duty imposed on external auditors.

Detailed interviews with some of South Africa's leading corporate governance experts are used to highlight the disciplinary effect of an auditor's duty to bring reportable irregularities to the attention of an independent regulator.

Blowing the whistle on irregularities contributes, not only to increasing the information made available to stakeholders, but to creating a valid expectation of auditors serving the public interest by enhancing a sense of transparency and accountability. Elements of resistance to panoptic-like control are, however, also present suggesting that, in part, the regulation may simply be creating the illusion of active reporting.

The research relies on a relatively small sample of subject experts and does not provide a complete account of regulatory developments taking place in South Africa and abroad. Additional research on the role of whistle-blowing in an external audit setting is needed focusing particularly on similarities and variations in interpretations of reporting by auditors from the perspective of more diverse stakeholder groups.

Mandatory reporting of irregularities by auditors can provided additional useful information for stakeholders and may contribute to demands for more effective reporting by auditors.

Arms-length regulation of the audit profession should not be seen only as a means of improving audit quality and the utility of audit reports. Powerful social forces are also. This research demonstrates how laws and regulations have a potential disciplinary effect on the audit profession that contributes to a restoration of confidence in the audit process after it is best by scandals, even if motifs of power and control are somewhat illusionary.

This research addresses the need for more detailed analysis of precisely how mechanisms of accountability and transparency operate in the broader corporate governance arena. The paper also contributes to the calls for more detailed, context-specific studies of audit. Finally, this paper is one of the first to employ a critical theoretical perspective on audit in an African setting, responding to the need for contextual, methodological and theoretical eclecticism in the area of corporate governance research.

Examines and discusses the contribution to the analysis of HRM of those scholars who have sought to make use of the thought of Michel Foucault. Sympathetic to the achievements of Foucauldian studies but emphasising the different ways in which Foucault’s thought has been put to use, goes on to consider the critical debate that has subsequently emerged. An important objective is to offer a reading of Foucault that draws attention to certain features of his thought which appear to have been marginalised in recent debate. Against the critics and by rereading Foucault, the suggestion that “Foucauldianism” necessarily leads inter alia to a denial of the significance of legal and economic powers and relations in the employment relationship, to a postmodern indifference to forms of evidence and proof in analysis, is called into question. Accepting the plausibility of at least some of the criticisms levelled at Foucauldianism by the critics, goes on to argue that Foucauldians might equally benefit from revisiting Foucault. Argues in favour of the particular benefits of further reflection on the spirit of enquiry that animates Foucault’s project and his role as an engaged intellectual. The suggestion is that Foucauldians need to play a more active role in public debate, circulating their critical knowledge and analyses beyond the academy.

According to its advocates, community mediation empowers disputants in their dealing with conflict. However, critics of the community mediation movement have often contended that far from being empowering, community mediation programs constitute a means of social control and of informal state power enhancement. This paper undertakes a socio-theoretical examination of community mediation's empowerment claims and of its criticisms. The paradigmatic and contrasting works of Habermas on communicative action and of Foucault on power, freedom and governmentality are applied to community mediation. The paper contends that although Habermas’ insights are supportive of the community mediation agenda, the criticisms they engender might provide a way to move beyond optimistically naive assumptions regarding empowering claims. Conversely, although Foucault's work has often been used to dismiss community mediation's empowerment promises, the paper argues that it is possible to re-examine the empowering potential of community mediation from a Foucauldian perspective. It concludes that community mediation can provide a space for personal empowerment, if understood in a nuanced way.

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.

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 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.

The purpose of this paper is to question the taken for granted assumptions that underpin a liberal or lay view of consumer empowerment implicit to this special edition. In particular, the idea that it benefits consumers to have more choice is questioned.

The key constructs of Michel Foucault – disciplinary power, governmentality and technologies of self – are used to argue that people can never escape from the operation of power. Rather it is shown how power operates to produce consumers.

The liberal view of the empowerment of consumers through choice is questioned. Rather we suggest the opposite; that choice is a disciplinary power and that more and more choice can lead to choice paralysis. The contemporary phenomenon known as blogging is described as a Foucauldian technology of self. Managerial implications are discussed.

The value of a Foucauldian inspired theory of empowerment is that it represents a more sophisticated understanding of the fluidity of power relationships between producers and consumers than can be captured by a liberal view of power and empowerment.

The purpose of this paper is to critically explore the importance of the experiences of female former combatants during the Irish Conflict, colloquially known as “The Troubles” and outline key moments of resistance for female political prisoners during their time at Armagh jail. The paper will situate the analysis within a Foucauldian framework drawing on theoretical tools for understanding power, resistance and subjectivity to contextualise and capture rich narratives and experiences. What makes a Foucauldian analysis of former female combatants of the Conflict so inspiring is how the animation and location of problems of knowledge as “pieces” of the larger contest between The State, institutions of power and its penal subjects (ex-female combatants as prisoners). The paper has demonstrated that the body exists through and in culture, the product of signs and meanings, of discourse and practices.

This is primarily qualitative methodology underpinned by Foucauldian theory. There were 28 women and 20 men interviewed in the course of this research came from across Ireland, some came from cities and others came from rural areas. Some had spent time in prisons in the UK and others served time in the Republic of Ireland or in the North of Ireland. Many prisoners experienced being on the run and all experienced levels of brutality at the hands of the State. Ethical approval was granted from the Queens University Research Committee.

This paper only examines the experiences of female ex-combatants and their narratives of imprisonment. What this paper clearly shows through the narratives of the women is the gendered nature of imprisonment and the role of power, resilience and resistance whilst in prison in Northern Ireland. The voices in this paper disturb and interrupt the silence surrounding the experiences of women political prisoners, who are a hidden population, whilst in prison.

In terms of research impact, this qualitative research is on the first of its kind to explore both the experiential and discursive narratives of female ex-combatants of the Irish Conflict. The impact and reach of the research illustrates how confinement revealed rich theoretical insights, drawing from Foucauldian theory, to examine the dialectical interplay between power and the subjective mobilisation of resistance practices of ex-combatants in prison in Northern Ireland. The wider point of prison policy and practice not meeting basic human rights or enhancing the quality of life of such prisoners reveals some of the dystopian features of current prison policy and lack of gender sensitivity to female combatants.

It is by prioritising the voices of the women combatants in this paper that it not only enables their re-positioning at the centre of the struggle, but also moves away methodologically from the more typical sole emphasis on structural conditions and political processes. Instead, prioritising the voices of the women combatants places the production of subjectivities and agencies at the centre, and explores their dialectical relationship to objective conditions and practical constraints.

It is clear from the voices of the female combatants and in their social engagement in the research that the prison experience was marked specifically by assaults on their femininity, to which they were the more vulnerable due to the emphasis on sexual modesty within their socialisation and within the ethno-nationalist iconography of femininity. The aggression directed against them seems, in part, to have been a form of gender-based sexual violence in direct retaliation for the threat posed to gender norms by their assumption of the (ostensibly more powerful) role as combatants. They countered this by methods which foregrounded their collective identity as soldiers and their identification with their male comrades in “the same struggle”.

This paper is one of the first to explore the importance of the experiences of female former combatants during the Northern Irish Conflict with specific reference to their experience of imprisonment. The aim of this significant paper is to situate the critical analysis grounded in Foucauldian theory drawing on theoretical tools of power, resistance and subjectivity in order to make sense of women’s experiences of conflict and imprisonment in Ireland. It is suggested that power and resistance need to be re-appropriated in order to examine such unique gendered experiences that have been hidden in mainstream criminological accounts of the Irish Conflict.

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.

Since 1990, the number of empirical and applied research dealing with employee empowerment has proliferated. This article will examine four dimensions of power: various resources to influence the outcome of decision‐making; controlling access to those processes; through hegemonic process to legitimize power through culture and norms; and determining the limits of power. A critical perspective from other behavioral sciences will present various designs. Foucauldian Theory will challenge the devolution of power via prior research attempts. Contemporary research on organization culture and structure will be examined via the validation of six hypotheses. Organizational characteristics facilitating empowerment such as vision, openness and teamwork, discipline and control, support and security will be discussed, along with the impact of leadership on an empowered workforce. Psychological dimensions of empowerment: choice, competence, meaningfulness and progress are examined in addition to trust issues. Some conclusions and recommendations will integrate the diverse theories.