Abstract

OCAMPO-SALAZAR, Carmen Alejandra. An Overview of Foucault’s Effect in the Public Management and Accounting. Themes, Authors, and Research Challenges from the Governability. Cuad. Contab. [online]. 2018, vol.19, n.47, pp.60-79. ISSN 0123-1472.  https://doi.org/10.11144/javeriana.cc19-47.pefc.

This paper presents an overview of the Foucault’s effect on the public management and accounting in order to disclose the themes, authors and research voids based on the studies of governability. The corpus consisted of seventy texts selected through a systematic review of articles published between 2012 and 2016 in five of the main international journals related to the disciplines under study. An Excel matrix and the qualitative research software Atlas.ti (version 7.5.16) were used in the data collection and coding of the information. The understanding of the information was complemented with a frequency analysis method and a network analysis. Four theme lines stand out in the work outcomes: the calculated management; the distance government; the modernization of the government; and the city accounting. In addition, the five authors with most publications on this subject-matter are Dean Neu, Cameron Graham, Eric Pezet, Ingrid Jeacle and Peter Miller. Regarding the cooperation networks between countries the one between United Kingdom and Canada is highlighted. The main research challenge has been identified as how to understand the city accounting in those named emerging economies. Thus, this article make some important contributions to the accountancy and administration, especially by establishing the theoretical tools for the researchers to study accounting and how it influence the city management under a governability perspective. The goal is to make progress on this topic, which needs to be discussed in Latin America so as to rethink the impacts of both the accounting calculation and citizen’s management.

Keywords : Foucault; accounting; public management; governability; accounting research.

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