Twenty five years ago, Giddens’ structuration theory (ST) was introduced into accounting research as a reaction to the history-less, apolitical and technical-efficiency focus of traditional functionalist research. A quarter of a century later, this growing stream of research consists of some...

This paper examines the role of the discursive power of counting, accounting numbers and inscriptions in the creation and promotion of 'order' in society. This theme is explored by examining the link between accounting and order in the New Kingdom (1552-1080 BC), ancient Egypt. Accounting is...