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On interdisciplinary movements: The development of a network of support around Foucaultian perspectives in accounting research

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  • Yves Gendron
  • C. Richard Baker
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    Abstract

    This paper seeks to better understand interdisciplinary movements in the making. Our investigation focuses on the processes through which a network of support surrounding Michel Foucault's ideas originally developed in the sociological and organizational stream of accounting research. Drawing on the sociology of translation, we first examine how a network of support emerged around the journal Accounting, Organizations and Society (AOS), which is generally perceived as the main vector of dissemination of sociological and organizational accounting research. Our investigation then focuses on how Foucault's ideas, a few years after the founding of AOS, came to the attention of a group of accounting academics in the UK - a group in which the editor-in-chief of AOS was a key actor. We also examine how a network of support surrounding Foucault's ideas subsequently developed in the greater accounting research community. Our analysis emphasizes the role of epistemological uncertainty in the constitution of networks of support around journals and ideas, and the role of trials of strength (Latour, 1987) in fuelling or mitigating this uncertainty, thereby influencing actors' interests and commitments to particular networks. Our analysis also highlights the critical role that imitation and social differentiation play in the travel of ideas between scientific fields and the creation of scientific knowledge.

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    File URL: http://www.tandfonline.com/doi/abs/10.1080/09638180500041364
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    Bibliographic Info

    Article provided by Taylor & Francis Journals in its journal European Accounting Review.

    Volume (Year): 14 (2005)
    Issue (Month): 3 ()
    Pages: 525-569

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    Handle: RePEc:taf:euract:v:14:y:2005:i:3:p:525-569

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    Web page: http://www.tandfonline.com/REAR20

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    Cited by:
    1. 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.
    2. Bertrand Malsch & Yves Gendron & Frédérique Grazzini, 2011. "Investigating interdisciplinary translations: The influence of Pierre Bourdieu on accounting literature," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 24(2), pages 194-228, February.
    3. Lambert, Caroline & Pezet, Eric, 2006. "Discipliner les autres et agir sur soi : les vies du contrôleur de gestion," Les Cahiers de Recherche 844, HEC Paris.
    4. Caroline Lambert & Eric Pezet, 2006. "Discipliner et agir sur soi La double vie du contrôleur de gestion," Post-Print halshs-00558063, HAL.
    5. Pezet, Eric & Lambert, Caroline, 2007. "Discipliner les autres et agir sur soi : la double vie du contrôleur de gestion," Economics Papers from University Paris Dauphine 123456789/724, Paris Dauphine University.
    6. 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.

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