| Popis: |
The purpose of this research is to analyze accounting as a power device from Michael Foucault's perspective, as it allows to identify power when making decisions about the development of financial and administrative activities of an organization. Accountants during the presentation of information to managers are exposed to social, economic, and political pressures, among others. Thus, involving clients, competitors, and suppliers as potential representatives of the changes, the same ones that go through different moral conditions, helps in establishing possible trends where power manifests more personal interest than collective interest in the accounting process of organizations. An attempt is made to articulate the term “power” from the collective point of view, as it is a difficult factor to control and determine the gaps that exist between social and accounting practice and its structures with society. A theoretical method was applied to understand relevant facts and phenomena during the research process and conclusions are finally presented to promote future research. |
