Professor Keith Hoskin BA, MSc, PhD

Professor Keith Hoskin

The Department of Accounting
Professor of Accounting

Contact details

Address
Birmingham Business School
University House
University of Birmingham
Edgbaston
Birmingham
B15 2TT

Keith joined Birmingham Business School in September 2015 as a Professor of Accounting. He was previously a Professor at Warwick Business School and the Manchester School of Management, UMIST (now the Alliance Business School, University of Manchester).

His major research and publication interests are in the historical and conceptual study of accounting, management, strategy and modes of valuing. The focus in the first instance is on (i) developing better conceptualisations of accounting as naming-and-counting ‘statement’ across its 10,000 year history, and (ii) its constitutive status as first form of writing and initiator of the ‘non-glottographic’ naming-and-counting statement form (today manifest in not only in accounts but in charts, tables, graphs, equations, forms of money, etc). In the second instance Keith focuses on the genesis of modern management, strategy and governmentality via accounting, approached as a way of doubly disciplinary thinking and acting developed via learning under written, graded examination and manifested first in business management in the USA.

Prior work in these areas is continuing via papers and articles, with book publication in view. Both projects extend Foucault’s ‘critical history of thought’ in engaging in forms of ‘bottom-up’ theorizing of human thinking and acting, but making explicit the constitutive roles of accounting and pedagogy in shifting our modes of thinking and acting and modes of veridiction.

Qualifications

  • PhD in History, University of Pennsylvania, 1973
  • MSc in Educational Psychology, University of Pennsylvania, 1970
  • BA in Classics and Modern Languages, Oxford University, 1968

Biography

Keith is currently Professor of Accounting at Birmingham Business School. From 1999 to 2011, he was Professor of Strategy and Accounting at Warwick Business School, having previously held academic posts in the fields of accounting and in comparative education and educational history. 

Keith has lectured widely in Britain and beyond, and has previously held posts as a Visiting Professor at the University of California, Berkeley, Case Western Reserve University, the University of Venice, and the University of Bologna, as well as a Simon Fellowship in 1995-6 at the University of Manchester. He is currently a Visiting Professor at the University of Bergamo.

Teaching

  • BSc Accounting and Finance
    • Decision Making and Control
    • Business Law
    • Extended Essay Supervision
  • MSc International Accounting & Finance
    • Professional Integrity and Reflective Practice
    • Dissertation Supervision

Research

His major research and publication interests are in the historical and conceptual study of accounting, management, strategy and modes of valuing. He focuses in the first instance on (i) developing better conceptualisations of accounting as naming-and-counting ‘statement’ across its 10,000 year history, and (ii) its constitutive status as first form of writing and initiator of the ‘non-glottographic’ naming-and-counting statement form (a form of statement with no verbs, and today manifest in such forms as statistics, charts, tables, graphs, equations, frequency distributions, and forms of money). In the second instance he focuses on the genesis of modern management, strategy and governmentality via accounting, approached as a way of doubly disciplinary thinking and acting developed via learning under written, graded examination and manifested first in business management in the USA.

Both projects extend Foucault’s ‘critical history of thought’ in engaging in forms of ‘bottom-up’ theorizing of human thinking and acting, but making explicit the constitutive roles of accounting and pedagogy in shifting our modes of thinking and acting and modes of veridiction.

Publications

Books and Reports

Hoskin, K. & Anderson-Gough, F. (2008) ‘Specialisation Plus’. The Key to Tomorrow’s Profession Today? ICAEW Centre for Business Performance.

Hoskin, K. & Anderson-Gough, F. (2001) Creating the Added Value Business Professional: Re-engineering Knowledge and Learning. Report to Institute of Chartered Accountants in England and Wales Education and Training Directorate.

Hoskin, K. & Geddes, B. (1997) ICAEW Examination Pass Rates Research, Report to Institute of Chartered Accountants in England and Wales Education & Training Directorate.

Bates, K., Hoskin, K. and Foulkes, J. (1993)  Credit Accumulation:  The Way Forward?,  Report to Institute of Chartered Accountants in England and Wales Research Board.

Hoskin, K. and Steele, A. (1991)  Assessing the Business Professional, London:  Institute of Chartered Accountants in England and Wales.

Published & Forthcoming Journal Articles

Charnock, R. and Hoskin, K. (2020), ‘SDG 12 and the entwining of climate and sustainability metagovernance: an archaeological-genealogical analysis of goals-based climate governance’, Accounting, Auditing and Accountability Journal, 33, 7: 1731-1759.

Bassnett, S, Frandsen, A-C, & Hoskin, K. (2018), ‘The Unspeakable Truth of Accounting: On the genesis and consequences of the first ‘non-glottographic’ statement form’, Accounting, Auditing and Accountability Journal, 31, 7: 2083-2107.

Hoskin, K. & Macve, R. (2016), ‘L'État c'est moi....ou quoi? On the interrelations of accounting, managing and governing in the French ‘administrative monarchy’: revisiting the Colbert (1661-1683) and Paris brothers (1712-1726) episodes’,  Accounting History Review 26, 3: 219-257.

Hoskin, K. (2015) ‘“What about the box?” Some thoughts on the possibility of ‘corruption prevention’, and of ‘the disciplined and ethical subject’, Critical Perspectives on Accounting 28: 71-81.

Tuck, P, Hoskin, K, & Lamb, M. (2011), ‘Customers? The reconstruction of “the taxpayer” in Inland Revenue discourse and practice’, Accounting and Business Research 41, 4: 357-374.

Hoskin, K (2004) ‘Spacing, Timing and the Invention of Management’, Organization: the critical journal of organization, theory and society, 11, 6: 743-758.

Ezzamel, M. & Hoskin, K. (2002) ‘Retheorizing Accounting, Writing and Money, with Evidence from Mesopotamia and Ancient Egypt’, Critical Perspectives in Accounting 13, 3, pp. 333-367.

Hoskin, K. & Macve, R., (2000) ‘Knowing More as Knowing Less? Alternative Histories of Cost and Management Accounting in the USA and UK’, Accounting Historians Journal 27, 1, pp. 91-149. [Winner of Vangermeersch Prize for best AHJ article, 2000.]

Hoskin, K. and Turbide, J. (1999), “Managing Non-Profit Arts Organizations through Management Accounting:  Mission Possible?”, International Journal of Arts Management, I, 2, 68-81.

Hoskin, K. and McLean, C. (1998), “Organizing Madness:  Reflections on the Forms of the Form”, Organization:  The Interdisciplinary Journal of Organization, Theory and Society, 5, 4, 519-41.

Hoskin, K. & Vieira, R. (1998), ‘Activity Based Costing’, Revista Portuguesa de Gestao 11, pp. 49-66.

Hoskin, K. (1998), ‘The Mysterious Case of the Case Study: a Re-thinking’, Accounting Education 7, pp. S57-S70.

Hoskin, K. and Macve, R. (1996)  “The Lawrence Manufacturing Co:  A Note on Early Cost Accounting in US Textile Mills”, Accounting, Business and Financial History 6, 3 (1996), pp337-369.

Fleischman, R., Hoskin, K. and Macve, R. (1995)  “The Boulton & Watt Case:  The Crux of Alternative Approaches to Accounting History?”, Accounting and Business Research, Vol 25, No 99, Summer, pp162-176.

Hoskin, K. (1995)  “The Viewing Self and the World We View:  Beyond the Perspectival Illusion”, Organization:  The Interdisciplinary Journal of Organization, Theory and Society, Vol 2, No 1, pp141-162.

Hoskin, K. (1994)  “Boxing Clever:  For, Against and Beyond Foucault in the Battle for Accounting Theory.”  Critical Perspectives on Accounting, Vol 5, No 1, pp57-85.

Hoskin, K. and Macve, R. (1994)  “Reappraising the Genesis of Managerialism:  A Re-examination of the Role of Accounting at the Springfield Armory, 1815-1845”, Accounting, Auditing and Accountability Journal, Vol 7, No 2, pp2-29 (Mary Parker Follett Award, 1994, Highly Commended.)

Hoskin, K. (1994)  “Textbooks and the Mathematisation of American Reality:  The Role of Charles Davies and the US Military Academy at West Point”, Paradigm, No 13, May, pp11-41.

Hoskin, K. (1992)  “Control, Organization and Accounting:  A Genealogy of Modern Knowledge-Power”, Systems Practice, Vol 5, No 4, August, pp425-439.

Hoskin, K. (1992) “M(othering) Views on `Notes towards Feminist Theories of Accounting:  A View from Literary Theory'“, Accounting, Auditing and Accountability Journal, Vol 5, No 3, pp113-119.

Ezzamel, M., Hoskin, K. and Macve, R. (1990)  “Managing It All By Numbers:  A Review of Johnson and Kaplan's Relevance Lost”, Accounting and Business Research, Vol 20, No 78, pp153-166.

Hoskin, K. and Macve, R. (1990)  “Understanding Modern Management”, University of Wales Business and Economics Review, Vol 5, pp17-22.

Hoskin, K. and Macve, R. (1988)  “The Genesis of Accountability: The West Point Connections”, Accounting, Organizations and Society, Vol 13, No 1, pp37-73.

Hoskin, K. and Macve, R. (1986)  “Accounting and the Examination:  A Genealogy of Disciplinary Power”, Accounting, Organizations and Society, Vol 11, No 2, pp105-136.

Hoskin, K. (1984) “Confession: A Review”, Theory and Society, Vol 13, No 5, pp736-742.

Bassnett, S. and Hoskin, K. (1981)  “Women and Creativity”, Gulliver, Vol 10, pp56-67.

Hoskin, K. (1979), “The Examination, Disciplinary Power and Rational Schooling”, History of Education, Vol 8, No 2, pp135-146.

Book Chapters

Frandsen, A-C & Hoskin, K, (2018), ‘On the Scope and Significance of the Venetian Accounting Innovations from the Sixteenth Century: Pedagogic Practices, Accounting Statements and Modes of Thinking and Acting’, ch. 16 in Sargiacomo, M. et al, The Origins of Accounting Culture: The Venice Connection. London: Routledge.

Hoskin, K. (2017), ‘Getting to the Surface of Things: Foucault as Theorist and Historian of Management and Accounting’, pp. 33-53 in A. McKinlay & E. Pezet, Foucault and Managerial Governmentality: Rethinking the Management of Populations, Organizations and Individuals. London: Routledge.

Hoskin, K. (2014), ‘Business History’, in Wiley Encyclopedia of Management, 3rd Edition: Volume 12, Strategic Management, Entry 12.

Hoskin, K. (2010), ‘Origins or Geneses? The Roles of Invention’, in P. Spinozzi & A.  Zironi (eds.), Origins as a Paradigm in the Sciences and in the Humanities, Interfacing Science, Literature, and the Humanities. ACUME 2 Vol. 6 ( Göttingen: V&R Unipress), pp. 163-180.

Hoskin, K. (2007), Editor, ‘Greek and Roman Translation’ section, in H. Kittel & T. Hermans (eds), Übersetzung, Translation, Traduction: an international Encyclopaedia of Translation Studies (Berlin: de Gruyter) Vol. 2, ch 18 (10 entries).

Hoskin, K. (2007,), ‘Translation and the Linguistic Codification of Ancient Greek’, Entry in Kittel & Hermans, Übersetzung, Translation, Traduction: an international Encyclopaedia of Translation Studies Vol. 2, Ch 18.

Hoskin, K., Macve, R. & Stone, J. (2006), ‘Accounting and Strategy: towards understanding the historical genesis of modern business and military strategy’, in A. Bhimani (ed), Contemporary Issues in Management Accounting, Oxford: Oxford University Press, 165-190.

Hoskin, K. (2006) ‘Management as product of the European knowledge tradition: a modern form of ancient paideia?’, in B. Czarniawska & P. Gagliardi (eds), Management Education and Humanities, London: Elgar, 159-173.

Hoskin, K. (2004) ‘Management and Design: A Historical Reflection on Possible Future Relations’, in R. Boland & F. Collopy (eds), Managing as Designing, Stanford, CA: Stanford University Press, 143-150.

Hoskin, K. (2004) ‘Contact situations and barriers to intercultural communication: alphabetic writing systems and translation’, in H. Kittel et al (eds), Übersetzung, Translation, Traduction: an international Encyclopaedia of Translation Studies, Berlin: de Gruyter, Vol. 1, 38-41.

Anderson-Gough, F. & Hoskin, K. (2004), ‘The Context of Learning in Professional Work Environments: Insights from the Accounting Profession’, in Rainbird, H. A. Fuller & A. Munro (eds), Workplace Learning in Context (London: Sage), 71-88.

Hoskin, K. (1999), ‘Commento di Bernardi, “Sistemi di controllo e apprendimento organizzativo”’, in S. Zambon (ed), Recenti Orientamenti negli Studi di Ragioneria in Europa, Padua, CEDAM, pp. 351-9.

Hoskin, K. (1998), “Examining Accounts and Accounting for Management:  Inverting Understandings of ‘the Economic’”, in A. McKinlay and K. Starkey (eds), Foucault, Management and Organization Theory, London:  Sage, pp 93-110.

Hoskin, K. (1996) “The ‘Awful Idea of Accountability’:  Inscribing People into the Measurement of Objects”, in R. Munro and J. Mouritsen (eds), Accountability:  Power, Ethos and the Technologies of Managing, London:  Thomson International Business Press, pp 265-282.

Hoskin, K. and Macve, R. (1994)  “Writing, Examining, Disciplining:  The Genesis of Accounting's Modern Power”, in A. Hopwood and P. Miller (eds), Accounting as Social and Institutional Practice, Cambridge:  Cambridge University Press, pp67-97.

Hoskin, K. (1993)  “Education and the Genesis of Disciplinarity:  The Unexpected Reversal”, in E. Messer-Davidow et al (eds), Knowledges:  Historical and Critical Studies in Disciplinarity, Charlottesville:  University of Virginia Press, pp271-304.

Hoskin, K. and Macve, R. (1993)  “Accounting as Discipline:  The Overlooked Supplement”, E. Messer-Davidow et al (eds), Knowledges:  Historical and Critical Studies in Disciplinarity, Charlottesville:  University of Virginia Press, pp25-53.

Hoskin, K. (1993)  “Technologies of Learning and Alphabetic Cultures:  The History of Writing as the History of Education”, in B. Green (ed), The Insistence of the Letter:  Literacy Studies and Curriculum Theorising, London:  Falmer Press, pp27-45.

Gwilliam, D., Hoskin K., and Macve, R. (1992)  “Financial Control in the Financial Services Industry:  The Case of Lloyd's of London”, in M. Ezzamel and D. Heathfield (eds), Perspectives on Financial Control, London:  Chapman and Hall, pp203-228.

Hoskin, K. (1990)  “Foucault Under Examination:  The Crypto-Educationist Unmasked”, in S. Ball (ed), Foucault and Education, London:  Routledge, pp29-53.

Bassnett, S. and Hoskin, K. (1986)  “Textuality/Sexuality”, in D. Punter (ed), Introduction to Contemporary Cultural Studies, London:  Longmans, pp237-251.

Hoskin, K. (1986)  “The Professional in Educational History”, in J. Wilkes (ed), The Professional Teacher, London:  History of Education Society, pp1-19.

Hoskin, K. (1985)  “Verbum de Verbo: The Perennial Changing Paradox of Translation”, T. Hermans (ed), Second Hand:  Papers on the Theory and Historical Study of Translation, Antwerp:  ALW-Cahier, pp1-21.

Hoskin, K. (1982)  “Examinations and the Schooling of Science”, in R. MacLeod (ed), Days of Judgment, Driffield:  Nafferton Books, pp213-236.