McKinlay, Alan; Carter, Chris; Pezet, Eric; Clegg, Stewart - In: Accounting, Auditing & Accountability Journal 23 (2010) October, pp. 1012-1031
/methodology/approach – The paper reprises the argument that accounting is constitutive of social relations. It proceeds to discuss Peter Miller … work, the paper highlights the significance accorded to the emergence of standard costing and scientific management and its … conceive of themselves. The paper rehearses the standard criticisms made of governmentality within the accounting literature …
