Professor Peter  Miller

Professor Peter Miller

Professor of Management Accounting

Department of Accounting

+44 (0)20 7955 7231
Room No
OLD 3.27
Office Hours
Connect with me

About me

Professor Miller has been elected as a Fellow of the British Academy, for his contribution to the humanities and social sciences. Read more.

Professor Peter Miller was awarded Honorary Doctorates at Copenhagen Business School (March 2014) and University Paris Dauphine (June 2015). The award is for his work on analysing the interrelations among accounting, organizing and economizing, both in the private and the public sector.  Please see here for further details

Read a recent interview with Professors Peter Miller and Mike Power on what motivated them to write their article entitled  “Accounting, Organizing and Economizing: Connecting Accounting Research and Organization Theory”, in The Academy of Management Annals(2013).

Please see here a list of Professor Miller's main publications.


Research interests

  • Investment appraisal in new manufacturing environments
  • Accounting in the new European public sector
  • Accounting as a social and institutional practice

Selected publications


  • Accounting, Organizations and Institutions, with C.S.Chapman and D.J.Cooper (Oxford: Oxford University Press, 2009).  
  • Governing the Present: Administering Economic, Social and Personal Life, P. Miller and N. Rose (Polity Press, 2008).
  • Accounting as Social and Institutional Practice, with A. Hopwood, 1994 (Cambridge University Press).
  • The Foucault Effect: Studies In Governmentality, G. Burchill, C. Gordon and P. Miller (eds.) (University of Chicago Press, 1991; Simon & Schuster, 1991).
  • Domination and Power (London: Routledge & Kegan Paul, 1987).
  • The Power of Psychiatry, P. Miller and N. Rose (eds.) (Basil Blackwell/Polity Press, 1986).

Articles and Book Chapters

  • “Économicisation et démocratisation de la faillite: Inventer une procédure de défaillance pour les hôpitaux britanniques” (“Economising Failure, Democratising Failure: Designing a failure regime for NHS hospitals”), with L. Kurunmäki & A. Mennicken, forthcoming, 2018, Actes de la Recherche en Sciences Sociales.
  • “The Foucault Effect in Organization Studies” (with A. Mennicken and S. Raffnsøe),  Organization Studies, 2017, pp.1-28. Read article
  • “Making Governmentality I: An Interview with Peter Miller by Alan McKinlay”, in A. McKinlay & E. Pezet (eds), Foucault and Managerial Governmentality (London: Routledge, 2017).
  • “Quantifying, Economising, and Marketising: Democratising the social sphere?” (with L. Kurunmäki & A. Mennicken). Sociologie du Travail Vol. 58, 4 (2016), 390-402. Read article
  • “Accounting, culture, and the state” (with I. Jeacle).  In Critical Perspectives on Accounting (2015), read article
  • “La rationalisation économique de l'échec” (Economizing Failure), Revue Politiques et Management Public, Volume 31/4 (October-December 2014), pp. 369-376.
  • “Michel Foucault and the Administering of Lives” (with A. Mennicken), in P. Adler, P. du Gay, G. Morgan, and M. Reed (eds.), Oxford Handbook of Sociology, Social Theory and Organization Studies: Contemporary Currents. Oxford University Press.
  • “How Analysts process information: technical and financial disclosures in the microprocessor industry” (with E. Beccalli and T. O’Leary). European Accounting Review, 2014. Read article
  • “Accounting for the Calculating Self”, in N.Thrift, A.Tickell and S.Woolgar (eds.),Globalisation in Practice.  Oxford: Oxford University press, 2014, pp.236-241.
  • 'Calculating Failure: The making of a calculative infrastructure for forgiving and forecasting failure” (with L. Kurunmäki). Business History, Vol. 55, No. 7, 2013, pp. 1100-1118. Read article
  • Accounting, Organizing and Economizing: Connecting accounting research and organization theory” (with M. Power).  The Academy of Management Annals, 2013, Vol. 7, No. 1, pp. 555-603. Read article
  • "Rethinking Impact and Redefining Responsibility" (with C. Humphrey), Accounting, Auditing and Accountability Journal, Vol. 25, No. 2 (2012), pp. 295-327. Read article
  • "Accounting, Territorialization and Power" (with A. Mennicken), Foucault Studies, No. 13 (May 2012), pp. 4-24. Read article
  • “Regulatory Hybrids: Partnerships, Budgeting and Modernising Government” (with L. Kurunmäki), Management Accounting Research, Vol. 22, No. 4 (2011), pp. 220-241. Read article.
  • "The Failure of a Failure Regime: From Insolvency to De-Authorisation for NHS Foundation Trusts" (with L.Kurunmaki), CARR Discussion Paper No. 67 (March 2011). Read article
  • "Accounting Within and Beyond the State" (with L. Kurunmaki and I. Lapsley), Guest Editorial, Management Accounting Research Vol. 22 (2011), pp. 1-5.  Read article
  • "Rejoinder to McKinlay" (with N. Rose), Organization Studies, vol. 31, No. 8 (August 2010), pp. 1155-1163. Read article
  • "Anthony G. Hopwood, 1944-2010", British Accounting Review, Vol. 42, 2010, pp. 225-6. Read article
  • "Anthony Hopwood obituary: academic who studied accounting's complex human dimensions", The Guardian, 28 June 2010. Read article
  • "Anthony Hopwood: 1944 - 2010", European Accounting Association Newsletter, Issue No. 2, 2010, pp. 3-5. Read article
  • "Accounting for the City" (with I. Lapsley and F. Panozzo), Accounting, Auditing and Accountability Journal, Vol. 23, No. 3, 2010, pp.305-324. Read article
  • "Political Power Beyond the State: Problematics of Government" (with N. Rose), in The BJS - Shaping Sociology over 60 Years.  Read article
  • “Calculating Hybrids” (with L. Kurunmäki and T. O’Leary), in V. Higgins, S. Kitto and W. Larner (eds), Calculating the Social: Standards and the Re-configuration of Governing (Palgrave Macmillan, 2010)
  • "A Nobel Story", LSE Magazine, Vol. 20, No. 2, Winter 2008, pp.16-17. Read article [pdf]
  • "When Markets and Models Fail: Rethinking Risk, Regulation and the State", Risk and Regulation, Special Issue on Financial Crisis 2008, December 2008, pp.6-7.Read article [pdf]
  • "Accounting for Economic Sociology" (with A.Mennicken and R.Samiolo), Economic Sociology: The European Electronic Newsletter, Vol. 10, No. 1 (November 2008), pp. 3-7. Read article
  • "Accounting, Hybrids and Management of Risk", (with L. Kurunmäki and T. O'Leary). Accounting Organizations and Society, Vol. 33, Issue 7-8, October/November 2008, pp. 942-967.Read article
  • "Figuring out Organizations", Paper presented at Nobel Symposium on "Foundations of Organization", Saltsjöbaden, Sweden, 28-30 August, 2008. Read Paper
  • "Counting the Costs: the risks of regulating and accounting for healthcare provision" (with L. Kurunmäki), Health, Risk and Society, Vol. 10, No 1. (February) pp. 9-21. Read article (LSE username and password needed)
  • "Calculating Economic Life", Journal of Cultural Economy (2008). Read article
  • "Wie und warum das Rechnungswesen in der Soziologie in Vergessenheitgeriet", in A. Mennicken & H. Vollmer, eds, Zahlenwerke: Kalkulation, Organisation und Gesellschaft (Wiesbaden: VS-Verlag für Sozialwissenschaften, 2007)  
  • "The risks of regulating by numbers: costing, curing and quantifying", Risk and Regulation, Winter 2007, pp. 8-10. Read article [pdf]
  • "Mediating Instruments and Making Markets: Capital Budgeting, Science and the Economy", (with T. O'Leary). Accounting, Organizations and Society. Vol. 32, Nos. 7/8, October/Nov 2007, pp. 701-734. Read article
  • "Accounting Hybrids and the Management of Risk", (with L. Kurunmäki and T. O'Leary), CARR Discussion Paper No. 40 (November 2006). Read paper
  • "Modernising Government: The Calculating Self, Hybridisation and Performance Measurement", (with L. Kurunmaki), in Financial Accountability and Management, Vol. 22, No. 1 (Feb 2006), pp. 87-106. Read article
  • "Capital Budgeting, Co-ordination and Strategy: a field study of inter-firm and intra-firm mechanisms" (with T.O'Leary), in C. Chapman (ed.), Controlling Strategy: Management, Accounting and Performance Measurement (Oxford: Oxford University Press, 2005)
  • "Financial Management in the UK Public Sector: Historical Development, Current Issues and Controversies" (with D.S.L. Chow and C.G. Humphrey), in J. Guthrie, C. Humphrey, L.R. Jones & O. Olson (eds), International Public Financial Management Reform (Greenwich, Connecticut: Information Age Publishing, 2005)
  • "Managing operational flexibility in investment decisions: the case of Intel" (with T. O'Leary), Journal of Applied Corporate Finance, Volume 17, Number 2 (Spring 2005), pp. 18-24. Read article
  • "Kalkulierende Subjekte" in A. Drinkuth, L. Eichler, P. Kels, S. Krömmelbein, W. Menz, A. Rau and U. Vormbusch (eds), Ökonomie der Subjektivität - Subjektivität der Ökonomie (Edition Sigma, 2005). ISBN 3-89404-991-X
  • "Modernisation, Partnerships and the Management of Risk" (with L. Kurunmäki), Centre for Analysis of Risk and Regulation, Discussion Paper No. 31 (November 2004). Read paper
  • "Transforming Universities: The Uncertain, Erratic Path", (with I. Lapsley), Financial Accountability and Management, Vol. 20 (2), (May 2004), pp. 103-106. Read article
  • "Health Act Flexibilities: Partnerships in Health and Social Care, with L. Kurunmaki and J. Keen (ICAEW Monograph, 2003) pp.1-45; ISBN 1 84152 158 2
  • "Management and Accounting", TM Porter and D Ross (eds) The Cambridge History of Science, Vol 7: Modern Social Sciences, (Cambridge University Press, 2003), pp. 565-576
  • "Rethinking the factory: Caterpillar Inc", (with T O'Leary), Cultural Values, (2002), Vol 6(1), pp. 91-117
  • "Sociology and Accounting", Handworterbuch Unternehmenschrechnung und Controlling, H-U Kupper and A Wagenhofer (eds), 2002, Schaeffer-Poeschel Verlag.
  • "Governing by Numbers: Why Calculative Practices Matter", Social Research, Vol. 68, No.2 (Summer 2001), pp. 379-396. Read article
  • "Governing by Numbers: Why Calculative Practices Matter", in A. Amin and N. Thrift (eds.), The Blackwell Cultural Economy Reader, (Oxford: Blackwell, 2004). Originally published in Social Research Vol. 68 (2), 2001, pp. 379-96
  • "Value Reporting and the Information Ecosystem", PriceWaterhouseCoopers, White Paper, (December 2000).Read article
  • "Finding Things Out" (with T. O'Leary), Accounting, Organizations and Society, Vol 23, 7 (1998), pp. 709-714. Read article
  • "The Margins of Accounting", European Accounting Review, Vol. 7 (1998), pp. 605-621. Republished in M. Callon (ed.), The Laws of the Markets (Basil Blackwell, 1998) pp. 174-193. Read article
  • "Constructing Health Care Accountants: Melding Calculation and Care", (with N. Brunsson and I. Lapsley), Management Accounting Research, Vol. 9, (1998), pp. 31-35. Read article
  • "Capital Budgeting and the Transition to Modern Manufacture", (with T. O'Leary), Journal of Accounting Research, Vol. 35, No. 2 (Autumn 1997), pp. 257-271. Read article
  • "The Multiplying Machine", Accounting Organizations and Society, Vol. 22, (1997) pp. 355-364. Read article
  • "Mobilising the Consumer: Assembling the Subject of Consumption", (with N. Rose), Theory, Culture and Society, Vol. 14 (1997), pp. 1-36
  • "Dilemmas of Accountability: The Limits if Accounting", in P. Hirst and S. Khilnani (eds.), Reinventing Democracy, (Oxford: Basil Blackwell, 1996), pp. 57-69
  • "Political Thought and the Limits of Orthodoxy: Response to Curtis", (with N. Rose). British Journal of Sociology, Vol. 46, no. 4 (December 1995), pp. 590-597. Read article
  • "Calculating Corporate Failure", (with M. Power), in Y. Dezalay and D. Sugarman (eds.), Professional Competition and Professional Power: Lawyers, Accountants and the Social Constuction of Markets, (Routledge, 1995), pp. 51-76
  • "Production, Identity and Democracy", (with N. Rose), Theory and Society, (USA), Vol. 24, No. 3 (June 1995), pp. 427-467. Read article
  • "The Factory as Laboratory", (with T. O'Leary), Science in Context, Vol. 7, 3, (December 1994), pp. 469-496. Republished in M. Power (eds.), Accounting and Science (Cambridge: Cambridge University Press, 1994) pp. 120-150
  • "Accounting as Social and Institutional Practice", ion A. G. Hopwood and P. Miller (eds.), Accounting as Social and Institutional Practice, (Cambridge: Cambridge University Press, 1994) pp. 1-39
  • "Governing the Calculable Person", (with T. O'Leary), in A. G. Hopwood and P. Miller (eds.), Accounting as Social and Institutional Practice, (Cambridge: Cambridge University Press, 1994), pp. 98-115. A condensed and revised version of Miller and O'Leary (1987)
  • "Accounting, 'Economic Citizenship', and the Spatial Reordering of Manufacture", (with T. O'Leary), Accounting Organizations and Society, Vol. 19, No. 1, (1994), pp. 15-43. Read article
  • "On Therapeutic Authority", (with N. Rose), History of the Human Sciences, Vol.7, No. 3, (August 1994), pp. 29-64
  • "Accountability, 'Accountable Management', and the UK Public Sector", (with C. Humphrey and R. Scapens), Accounting, Auditing and Accountability Journal, Vol. 6, No. 3, (1993), pp.7-29
  • "Genealogies of Calculation", (with C. Napier), Accounting Organizations and Society, Vol. 8, Nos. 7/8, (1993), pp. 631-647. Read article
  • "Accounting Expertise and the Politics of the Product: Economic Citizenship and modes of Corporate Governance", (with T. O'Leary), Accounting Organizations and Society, (1993), pp.187-206. Read article
  • "Political Power Beyond the State: Problematics of Government", (with N. Rose), British Journal of Sociology, Vol. 43, No. 2, (June, 1992), pp. 173-205. Read article
  • "Accounting, Law and Economic Calculation", (with M. Power), in M. Bromwich and A. G. Hopwood, Accounting and the Law, (Prentice Hall, 1992), pp. 230-253
  • "Accounting and Objectivity: The Invention of Calculating Selves and Calculable Spaces", In Annals of Scholarship, Vol. 9, nos. 1/2, (1992), pp. 61-85. Republished in A. Megill (ed.), Rethinking Objectivity, (Durham, US: Duke University Press, 1994), pp. 239-264
  • "Accounting Innovation Beyond the Enterprise: Problematizing Investment Decisions and Programming Economic Growth in the United Kingdom in the 1960's", Accounting Organizations and Society, (1991), pp.733-762. Read article
  • "The New Accounting History: An Introduction", (with T. Hopper and R. Laughlin), Accounting Organizations and Society, (1991), pp. 395-403. Read article
  • "Governing Economic Life", (with N. Rose), Economy and Society, (February 1990), pp. 1-31. Translated and republished in "Das ökonomische Leben regieren" in J. Donzelot, D. Meuret, P. Miller and N. Rose, Zur Genealogie der Regulation (Decaton Verlag, Mainz, Germany, 1994), pp. 54-108
  • "On the Interrelations Between Accounting and the State", Accounting, Organizations and Society (1990), pp. 315-338. Read article
  • "Making Accountancy Practical" (with T. O'Leary), Accounting, Organizations and Society, (1990), pp. 479-498. Read article
  • "Hierarchies and American Ideals, 1900-1940" (with T. O'Leary), The Academy of Management Review (April 1989) pp. 250-265. Read article
  • "The Tavistock Programme: The Government of Subjectivity and Social Life" (with N. Rose), Sociology, Vol. 22, No. 2 (May 1988) pp. 171-192
  • "Accounting and the Construction of the Governable Person" (with T. O'Leary), Accounting, Organizations and Society, Vol. 12, No. 3 (1987) pp.235-265.Read article
  • "Accounting for Progress: National Planning and Budgeting in France", Accounting, Organizations and Society, Vol. 11, no.1 (1986) pp.83-104.Read article
  • "Psychotherapy of Work and Unemployment", in P. Miller and N. Rose (eds.), The Power of Psychiatry (Cambridge: Polity Press, 1986)
  • "Critiques of Psychiatry and Critical Sociologies of Madness", in P. Miller and N. Rose (eds.), The Power of Psychiatry (Cambridge: Polity Press, 1986)
  • "Psychiatry - The Renegotiation of a Territory", Ideology and Consciousness, No.8 (1981) pp. 97-121
  • "The Territory of the Psychiatrist", Ideology and Consciousness, No.7 (1980) pp. 63-105