De-facing power: towards understanding power in accounting history

Frances Miley, Andrew READ

    Research output: A Conference proceeding or a Chapter in BookConference contribution

    Abstract

    The purpose of this research is to introduce Hayward’s concept of de-facing power to historical accounting research. The value of de-facing power analysis for historical accounting research is considered in the context of a Catholic school strike that occurred in Goulburn, Australia in 1962. The strike was a response to a dispute concerning minor building works at a Catholic school in Goulburn but was construed as a battle for government funding of Catholic parochial schools. We examine the contribution of accounting information to this dispute and demonstrate that historically constructed events determine the application of power in this case rather than the agency of current participants in the dispute. We conclude that de-facing power is a useful methodological approach for understanding historical accounting research because it forces researchers to consider whether power can be an unintended consequence of circumstance rather than something exercised by those more powerful against those less powerful.
    Original languageEnglish
    Title of host publicationSeventh Accounting history international conference refereed conference proceedings
    EditorsJuan Banos
    Place of PublicationSeville, Spain
    PublisherSeventh Accounting History International Conference
    Pages1-26
    Number of pages26
    Volume1
    Publication statusPublished - 2013
    EventSeventh Accounting History International Conference - Seville, Spain
    Duration: 25 Sep 201327 Sep 2013

    Publication series

    NameSeventh Accounting history international conference
    Volume1
    ISSN (Print)1886-1881

    Conference

    ConferenceSeventh Accounting History International Conference
    CountrySpain
    CitySeville
    Period25/09/1327/09/13

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    Cite this

    Miley, F., & READ, A. (2013). De-facing power: towards understanding power in accounting history. In J. Banos (Ed.), Seventh Accounting history international conference refereed conference proceedings (Vol. 1, pp. 1-26). (Seventh Accounting history international conference; Vol. 1). Seville, Spain: Seventh Accounting History International Conference.