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Accounting and pastoral power in Australian disability welfare reform

Journal Article


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Abstract


  • This paper draws on Foucault's concept of pastoral power to explore the role of accounting in the Australian disability welfare reform. We provide an example of the use of individualising and totalising power against a backdrop of neoliberal reform. Our analysis reveals the centrality of accounting practices in transforming the identity of people with disabilities into one consistent with the intentions of neoliberalism ideology. Our findings demonstrate that accounting practices associated with disability welfare reform have been integral in exercising pastoral power. We further demonstrate that accounting, as a technology of the self, facilitates individualising and totalising control and, through a perpetual extraction of truth, constructs an individual's conduct.

Publication Date


  • 2019

Citation


  • Nikidehaghani, M., Cortese, C. & Hui-Truscott, F. (2019). Accounting and pastoral power in Australian disability welfare reform. Critical Perspectives on Accounting, Online First 1-15.

Scopus Eid


  • 2-s2.0-85070528483

Ro Full-text Url


  • https://ro.uow.edu.au/cgi/viewcontent.cgi?article=2629&context=buspapers

Ro Metadata Url


  • http://ro.uow.edu.au/buspapers/1611

Has Global Citation Frequency


Number Of Pages


  • 14

Start Page


  • 1

End Page


  • 15

Volume


  • Online First

Place Of Publication


  • United Kingdom

Abstract


  • This paper draws on Foucault's concept of pastoral power to explore the role of accounting in the Australian disability welfare reform. We provide an example of the use of individualising and totalising power against a backdrop of neoliberal reform. Our analysis reveals the centrality of accounting practices in transforming the identity of people with disabilities into one consistent with the intentions of neoliberalism ideology. Our findings demonstrate that accounting practices associated with disability welfare reform have been integral in exercising pastoral power. We further demonstrate that accounting, as a technology of the self, facilitates individualising and totalising control and, through a perpetual extraction of truth, constructs an individual's conduct.

Publication Date


  • 2019

Citation


  • Nikidehaghani, M., Cortese, C. & Hui-Truscott, F. (2019). Accounting and pastoral power in Australian disability welfare reform. Critical Perspectives on Accounting, Online First 1-15.

Scopus Eid


  • 2-s2.0-85070528483

Ro Full-text Url


  • https://ro.uow.edu.au/cgi/viewcontent.cgi?article=2629&context=buspapers

Ro Metadata Url


  • http://ro.uow.edu.au/buspapers/1611

Has Global Citation Frequency


Number Of Pages


  • 14

Start Page


  • 1

End Page


  • 15

Volume


  • Online First

Place Of Publication


  • United Kingdom