Histories as counter-accounting

Abstract

This study explores the potential of histories as a form of counter-accounting by investigating the way in which histories based on a genealogical approach may counter dominant discourses. The argument is developed by analysing historical research published in a book by an accountant of a foundling hospital at the end of the 19th century, when dominant forces were increasingly questioning the appropriateness of this type of institution. The accountant’s historical research, which displays some Foucauldian genealogical principles, helped to forge a critique of the dominant discourse and was able to reveal its contingency and fragility. Based on our analysis, his counter-account grounded in genealogical history facilitated a wider comprehension of the issues surrounding the foundling hospital and increased its legitimacy within a contested arena. Thus, the present study contributes to critical accounting research by revealing the potential of genealogical enquiry as a meaningful device to inform the practice and development of counter-accounting by practitioners.