Filozofia władzy Michela Foucaulta a badania nad historią rachunkowości: przykład umów o używanie aktywów w XVII–XIX wieku
Foucault's philosophy of power and research on the accounting history: an example of the lease contracts in the XVII–XIX century

Summary/Abstract: The article is dedicated to presentation of the impact of M. Foucault's theory of power on accounting history research. The article uses Foucault's approach to examine the development of accounting practices in the field of lease contracts in the context of formation of the forms of power. The study covers Polish lands during the period from the seventeenth to the nineteenth century. As a result of the investigation it was found that in described circumstances it is reasonable to take into account Foucault's approach, in-cluding the use of tabular forms as disciplinary solutions and the use of complex supervision formulas.

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