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I analyse and pay particular attention to accounting theories about income. I find Links of London theories about income are a series of mythmaking, rhetorical exercises, because income resides ina subjective, non physical world and reality, and so accountants have never and are yet to agree on how to measure income. Given this, my purpose is to place this discourse about income within Foucault's knowledgepower, objectsubject, control explanation in an attempt to explain why accountants are unable to agree on a precise definition of income and in spite of the lack of a clear definition, income is regulated in Australia, since , enabling Links of London R Charm exercise of control over a section of the Australian population, thus creating the 'poor' in Australia, who were first the object of income and then subject of income. Foucault thus provided us with theories about theories, which help with unshackling human intelligence from how it silently thinks. The need for such analysis is built on the increasing uncertainty of the world and its human condition. Ideas from philosophy are used to further our understanding of business strategy, tax policy, professional expertise, oral history, identity and performativity and management accounting, and how knowledge and politics, is related. Critical accounting continues to add value in trying to understand better the world we live in, to explore and comprehend the, often hidden, role accounting plays in society and is an effective counterweight to links of london sale dull, arid and quintessentially conservative tariff on offer from mainstream accounting research. On offer within critical accounting research, is methodological and theoretical plurality Carter and Toms. A Model of Reality A great deal of mythmaking or theory building in accounting happens without reference to ontology, epistemology, human nature and hence to methodology. Accounting researchers have either not understood or simply ignore issues relating to the meta physical and the philosophy of science, with a few notable exceptions. While these exceptions are useful building blocks to explore methodology and accounting research there is a general lack of appreciation for the importance valentines Day pendants methodology in accounting research Alagiah. If epistemology and reality are central to the income debate, should we not seek out our reality and understand our reality and thus our epistemology, and thus apply this understanding to distinguish between fact and fiction, between true and false theories? At the outset let us agree that a characteristic of human nature is self awareness and consciousness.