De-facing power: towards understanding power in accounting history

Frances Miley, Andrew READ

Research output: A Conference proceeding or a Chapter in BookConference contributionpeer-review


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
Number of pages26
Publication statusPublished - 2013
EventSeventh Accounting History International Conference - Seville, Spain
Duration: 25 Sept 201327 Sept 2013

Publication series

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


ConferenceSeventh Accounting History International Conference


Dive into the research topics of 'De-facing power: towards understanding power in accounting history'. Together they form a unique fingerprint.

Cite this