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The genesis of accountability: The west point connections

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  1. Brivot, Marion & Gendron, Yves, 2011. "Beyond panopticism: On the ramifications of surveillance in a contemporary professional setting," Accounting, Organizations and Society, Elsevier, vol. 36(3), pages 135-155, April.
  2. Bettner, Mark S. & Frandsen, Ann-Christine & McGoun, Elton G., 2010. "Listening to accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(4), pages 294-302.
  3. Ferry, Laurence & Funnell, Warwick & Oldroyd, David, 2023. "A genealogical and archaeological examination of the development of corporate governance and disciplinary power in English local government c.1970–2010," Accounting, Organizations and Society, Elsevier, vol. 109(C).
  4. Radcliffe, Vaughan S., 1999. "Knowing efficiency: the enactment of efficiency in efficiency auditing," Accounting, Organizations and Society, Elsevier, vol. 24(4), pages 333-362, May.
  5. Michele Bigoni & Enrico Deidda Gagliardo & Warwick Funnel, 2014. "Contabilit? e potere pastorale. Il contributo delle tecniche contabili al rafforzamento del potere della Chiesa nel XV secolo," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2014(1), pages 55-83.
  6. Yannick Lemarchand, 1999. "A propos des origines militaires de la méthode des sections homogènes, retour sur les mécanismes de l'innovation comptable," Post-Print halshs-00587739, HAL.
  7. Chris Carter & Stewart Clegg & Martin Kornberger, 2010. "Re‐framing strategy: power, politics and accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(5), pages 573-594, June.
  8. Carmona, Salvador & Ezzamel, Mahmoud & Gutiérrez, Fernando, 2004. "Accounting History Research:Traditional and New Accounting History Perspectives," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 1, pages 24-53, December.
  9. Henri Bouquin, 1997. "Management accounting in its social context: Rimailho revisited," Accounting History Review, Taylor & Francis Journals, vol. 7(3), pages 315-343.
  10. Grisard, Claudine & Annisette, Marcia & Graham, Cameron, 2020. "Performative agency and incremental change in a CSR context," Accounting, Organizations and Society, Elsevier, vol. 82(C).
  11. Bigoni, Michele & Funnell, Warwick, 2015. "Ancestors of governmentality: Accounting and pastoral power in the 15th century," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 160-176.
  12. Bryer, Rob, 2012. "Americanism and financial accounting theory – Part 1: Was America born capitalist?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(7), pages 511-555.
  13. Baños Sánchez-Matamoros, Juan, 2014. "Management accounting and rationalisation in the Army: The case of Spanish Military Hospitals in the 18th century," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(1), pages 71-77.
  14. repec:dau:papers:123456789/724 is not listed on IDEAS
  15. Neu, Dean & Ocampo Gomez, Elizabeth & Graham, Cameron & Heincke, Monica, 2006. ""Informing" technologies and the World Bank," Accounting, Organizations and Society, Elsevier, vol. 31(7), pages 635-662, October.
  16. Alan McKinlay & Chris Carter & Eric Pezet & Stewart Clegg, 2010. "Using Foucault to make strategy," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(8), pages 1012-1031, October.
  17. Neu, Dean, 2006. "Accounting for public space," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 391-414.
  18. Carnegie, Garry D. & McBride, Karen M. & Napier, Christopher J. & Parker, Lee D., 2020. "Accounting history and theorising about organisations," The British Accounting Review, Elsevier, vol. 52(6).
  19. Aziza Laguecir & Bernard Leca, 2018. "Strategies of visibility in contemporary surveillance settings: Insights from misconduct concealment in financial markets, Critical Perspectives on Accounting," Post-Print hal-01914996, HAL.
  20. Toms, Steven & Shepherd, Alice, 2013. "Creative accounting in the British Industrial Revolution: Cotton manufacturers and the ‘Ten Hours’ Movement," MPRA Paper 51478, University Library of Munich, Germany.
  21. Aurélien Ragaigne & Ewan Oiry & Amaury Grimand, 2014. "Constrain and Empower: The Dual Dimension of Control Tools [Contraindre et habiliter : la double dimension des outils de contrôle]," Post-Print hal-01940529, HAL.
  22. Duval, Anne-Marie & Gendron, Yves & Roux-Dufort, Christophe, 2015. "Exhibiting nongovernmental organizations: Reifying the performance discourse through framing power," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 29(C), pages 31-53.
  23. Matilal, Sumohon & Adhikari, Pawan, 2020. "Accounting in Bhopal: Making catastrophe," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 72(C).
  24. Stacchezzini, Riccardo & Masiero, Eleonora & Lai, Alessandro, 2023. "Histories as counter-accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 91(C).
  25. Warwick Funnell, 2005. "Accounting on the frontline: cost accounting, military efficiency and the South African War," Accounting and Business Research, Taylor & Francis Journals, vol. 35(4), pages 307-326.
  26. Pierre Labardin & Antoine Fabre, 2017. "Dynamiques du contrôle social et pratiques comptables: le cas des bagnes de Guyane (1852-1867)," Post-Print hal-01907537, HAL.
  27. Ahrens, Thomas & Chapman, Christopher S., 2007. "Management accounting as practice," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 1-27.
  28. John Richard Edwards, 2015. "Accounting for Fair Competition between Private and Public Sector Armaments Manufacturers in Victorian Britain," Abacus, Accounting Foundation, University of Sydney, vol. 51(3), pages 412-436, September.
  29. Thomas Tyson, 1998. "Mercantilism, management accounting or managerialism? Cost accounting in early nineteenth-century US textile mills," Accounting History Review, Taylor & Francis Journals, vol. 8(2), pages 211-229.
  30. Bryer, Rob, 2013. "Americanism and financial accounting theory – Part 2: The ‘modern business enterprise’, America's transition to capitalism, and the genesis of management accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 273-318.
  31. Lambert, Caroline & Pezet, Eric, 2006. "Discipliner les autres et agir sur soi : les vies du contrôleur de gestion," HEC Research Papers Series 844, HEC Paris.
  32. Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 445-507.
  33. Alnoor Bhimani, 1998. "Knowledge, motivation and accounting form: an historical exploration," European Accounting Review, Taylor & Francis Journals, vol. 7(1), pages 1-30.
  34. Massimo Sargiacomo, 2009. "Michel Foucault, Discipline and Punish: The Birth of the Prison," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 13(3), pages 269-280, August.
  35. Caroline Lambert & Éric Pezet, 2007. "Discipliner les autres et agir sur soi:la double vie du contrôleur de gestion," Revue Finance Contrôle Stratégie, revues.org, vol. 10(1), pages 183-208, March.
  36. Macve, R.H., 2015. "Fair value vs conservatism? Aspects of the history of accounting, auditing, business and finance from ancient Mesopotamia to modern China," The British Accounting Review, Elsevier, vol. 47(2), pages 124-141.
  37. Robson, Keith & Ezzamel, Mahmoud, 2023. "The cultural fields of accounting practices: Institutionalization and accounting changes beyond the organization," Accounting, Organizations and Society, Elsevier, vol. 104(C).
  38. Spence, Crawford, 2010. "Accounting for the dissolution of a nation state: Scotland and the Treaty of Union," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 377-392, April.
  39. Bento da Silva, Jose & Llewellyn, Nick & Anderson-Gough, Fiona, 2017. "Oral-aural accounting and the management of the Jesuit corpus," Accounting, Organizations and Society, Elsevier, vol. 59(C), pages 44-57.
  40. Mohamed Ali Dakkam, 2018. "qui et à quoi sert la comptabilité ? Un état de l'art et quelques réflexions théoriques pour dépasser le déterminisme des différents paradigmes," Post-Print hal-01907865, HAL.
  41. Grisard, Claudine, 2023. "Time, workload model and the entrepreneurial construction of the neoliberal academic," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
  42. Glenn Vent & Ronald Milne, 2000. "Accounting practices of the St. Joseph Lead Company: 1864-1900," Accounting History Review, Taylor & Francis Journals, vol. 10(2), pages 97-128.
  43. Martin Kornberger & Chris Carter, 2010. "Manufacturing competition: how accounting practices shape strategy making in cities," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(3), pages 325-349, March.
  44. Quattrone, Paolo, 2009. "Books to be practiced: Memory, the power of the visual, and the success of accounting," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 85-118, January.
  45. Radcliffe, Vaughan S., 1998. "Efficiency audit: An assembly of rationalities and programmes," Accounting, Organizations and Society, Elsevier, vol. 23(4), pages 377-410, May.
  46. Karo , Erkki & Kattel , Rainer, 2015. "Innovation Bureaucracy: Does the organization of government matter when promoting innovation?," Papers in Innovation Studies 2015/38, Lund University, CIRCLE - Centre for Innovation Research.
  47. Ahrens, Thomas & Mollona, Massimiliano, 2007. "Organisational control as cultural practice--A shop floor ethnography of a Sheffield steel mill," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 305-331.
  48. Valerio Antonelli & Fabrizio Cerbioni & Antonio Parbonetti, 2002. "The rise of cost accounting: evidence from Italy," Accounting History Review, Taylor & Francis Journals, vol. 12(3), pages 461-486.
  49. Ahrens, Thomas & Chapman, Christopher S., 2006. "Doing qualitative field research in management accounting: Positioning data to contribute to theory," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 819-841, November.
  50. Constable, Philip & Kuasirikun, Nooch, 2020. "From cosmological to commercial form: A Buddhist theory of ‘form’, ‘space’ and ‘stream of re-becoming’ in mid-19th century Thai accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 72(C).
  51. Batiz-Lazo, Bernardo & Noguchi, Masayoshi, 2011. "The disciplinary power of accounting-based regulation: the case of building societies, circa 1960," MPRA Paper 28374, University Library of Munich, Germany.
  52. Luca Zan, 2004. "Accounting and management discourse in proto-industrial settings: the Venice Arsenal in the turn of the 16th century," Accounting and Business Research, Taylor & Francis Journals, vol. 34(2), pages 145-175.
  53. Neu, Dean & Everett, Jeff & Rahaman, Abu Shiraz, 2015. "Preventing corruption within government procurement: Constructing the disciplined and ethical subject," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 28(C), pages 49-61.
  54. Bigoni, Michele & Antonelli, Valerio & Cafaro, Emanuela Mattia & D'Alessio, Raffaele & Funnell, Warwick, 2020. "Accounting for the ‘deviant’ in 19th century Italian prisons," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 66(C).
  55. Katarzyna Kosmala & John Francis McKernan, 2011. "From care of the self to care for the other: neglected aspects of Foucault's late work," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(3), pages 377-402, March.
  56. C. Richard Baker, 1999. "L'Influence Des Savants Français Sur La Recherche Comptable Anglo-Saxonne," Post-Print halshs-00587746, HAL.
  57. Toms, Steven & Fleischman, Richard K., 2015. "Accounting fundamentals and accounting change: Boulton & Watt and the Springfield Armory," Accounting, Organizations and Society, Elsevier, vol. 41(C), pages 1-20.
  58. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 169-249.
  59. Maria Alvarez & Fernando Gutierrez & Domi Romero, 2002. "Accounting and quality control in the Royal Tobacco Factory of Seville, 1744-90: an historical perspective," Accounting History Review, Taylor & Francis Journals, vol. 12(2), pages 253-273.
  60. Nikidehaghani, Mona & Cortese, Corinne & Hui-Truscott, Freda, 2021. "Accounting and pastoral power in Australian disability welfare reform," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
  61. Toms, Steven & Shepherd, Alice, 2017. "Accounting and social conflict: Profit and regulated working time in the British Industrial Revolution," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 49(C), pages 57-75.
  62. Aurélien Ragaigne, 2009. "L'évaluation des services publics par la satisfaction des usagers, entre fonction d'apprentissage et logique de discipline," Post-Print halshs-00459447, HAL.
  63. Richard K. Fleischman & David Oldroyd & Thomas N. Tyson, 2011. "The efficacy/inefficacy of accounting in controlling labour during the transition from slavery in the United States and British West Indies," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(6), pages 751-780, August.
  64. Bigoni, Michele & Funnell, Warwick & Verona, Roberto & Deidda Gagliardo, Enrico, 2018. "Accounting and raison d’État in the Grand Duchy of Tuscany: Reopening the University of Pisa (1543–1609)," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 56(C), pages 1-19.
  65. Tyson, Thomas N. & Oldroyd, David & Fleischman, Richard K., 2013. "Was America born capitalist? A counter view," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 379-396.
  66. Murphy, Tim & O’Connell, Vincent, 2017. "Challenging the dominance of formalism in accounting education: An analysis of the potential of stewardship in light of the evolution of legal education," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 44(C), pages 1-29.
  67. Jones, Michael John & Oldroyd, David, 2015. "The ‘internationalisation’ of accounting history publishing," The British Accounting Review, Elsevier, vol. 47(2), pages 117-123.
  68. Jones, Michael John, 2018. "Domesday book: An early fiscal, accounting narrative?," The British Accounting Review, Elsevier, vol. 50(3), pages 275-290.
  69. Caroline Virginie Lambert & Eric Pezet, 2006. "Discipliner et agir sur soi La double vie du contrôleur de gestion," Post-Print halshs-00558063, HAL.
  70. Neu, Dean & Rahaman, Abu Shiraz & Everett, Jeff & Akindayomi, Akinloye, 2010. "The sign value of accounting: IMF structural adjustment programs and African banking reform," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(5), pages 402-419.
  71. Toms, Steven, 2014. "‘Cold, Calculating Political Economy’: Fixed costs, the Rate of Profit and the Length of the Working Day in the Factory Act Debates, 1832-1847," MPRA Paper 54408, University Library of Munich, Germany.
  72. Aurélien Ragaigne, 2009. "L'évaluation des services publics par la satisfaction des usagers, entre fonction d'apprentissage et logique de gouvernance disciplinaire," Working Papers 2009-3, Laboratoire Orléanais de Gestion - université d'Orléans.
  73. Hoskin, Keith & Macve, Richard, 2016. "“L'État c'est moi”....ou quoi? On the interrelations of accounting, managing and governing in the French ‘administrative monarchy’: revisiting the Colbert (1661-1683) and Paris brothers (1712-1726) ep," LSE Research Online Documents on Economics 67890, London School of Economics and Political Science, LSE Library.
  74. Quattrone, Paolo, 2004. "Accounting for God: accounting and accountability practices in the Society of Jesus (Italy, XVI-XVII centuries)," Accounting, Organizations and Society, Elsevier, vol. 29(7), pages 647-683, October.
  75. Richard Fleischman & Richard Macve, 2002. "Coals from Newcastle: an evaluation of alternative frameworks for interpreting the development of cost and management accounting in Northeast coal mining during the British Industrial Revolution," Accounting and Business Research, Taylor & Francis Journals, vol. 32(3), pages 133-152.
  76. Vieira, Rui & Hoskin, Keith, 2024. "Re-thinking the ‘disciplinary’ power of accounting: A Foucauldian reading of how disciplinary accounting knowledge translates into managerial strategy in a Portuguese bank," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
  77. Giovanna Centorrino, 2021. "The complex power dynamics within a health care institution during the 15th and 18th centuries. The case of the Great and New Hospital of Palermo," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 0(1), pages 11-59.
  78. Laguecir, Aziza & Leca, Bernard, 2019. "Strategies of visibility in contemporary surveillance settings: Insights from misconduct concealment in financial markets," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 62(C), pages 39-58.
  79. Funnell, Warwick & Antonelli, Valerio & D'Alessio, Raffaele, 2019. "Accounting and psychiatric power in Italy: The royal insane hospital of Turin in the 19th century," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 61(C), pages 1-21.
  80. Mennicken, Andrea, 2002. "Bringing calculation back in: Sociological studies in accounting," economic sociology. perspectives and conversations, Max Planck Institute for the Study of Societies, vol. 3(3), pages 17-27.
  81. Andrea Whittle & Frank Mueller, 2010. "Strategy, enrolment and accounting: the politics of strategic ideas," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(5), pages 626-646, June.
  82. Edwards, John Richard, 2018. "Towards constructing the governable worker in nineteenth-century Britain," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 50(C), pages 36-55.
  83. Walsh, Eamonn J. & Jeacle, Ingrid, 2003. "The taming of the buyer: the retail inventory method and the early twentieth century department store," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 773-791.
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