Critical accounting sees the world as socially constructed and intrinsically linked to organisational, social
and political contexts. Whereas mainstream accounting historians study accounting history in terms of
the progressive development of modern techniques and practices, a Foucauldian analysis challenges the

Mainstream accounting historians study accounting in terms of its progressive development of instrumental techniques and practices, this being counterpoised to critical accounting that sees the world as
socially constructed, and intrinsically linked to organisational, social
and political contexts. This is…