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The study views accounting, control and governance dimensions in academia through the Foucauldian lens in the digital era. The study demystifies the dichotomy of controls and creative academic initiatives for enhanced learning outcomes by utilizing the works of Michel Foucault (1977, 1980, 1991a, b, 1979) in the context of digitally native actors.

The archival documents were studied to gain a clear insight into the academic processes. Next, the primary data was collected through in-depth, semi-structured interviews of academic administrators (AA) and professors.

First, the study establishes that academia extensively models its systems and processes on the Foucauldian tenets of disciplinary control, self-surveillance, trust, empowerment and visibility, utilizing a blend of digital and non-digital technologies. Second, the study unpacks the shortcomings and offers a nuanced critique of digital governance in academic institutions. Such institutions extensively situate their systems, processes and routines on Foucauldian tenets. Third, digital platforms do reinforce injustice and exclusion. Such digital exclusion exists among the faculty, the students and the administrative staff. There are student groups which are marginalized in emerging economy settings. Furthermore, in a predominantly technology-driven ecosystem such marginalized students’ academic experience is significantly different from their privileged peers.

This study is one of the few studies that utilize the Foucauldian lens to understand the tension among accounting, controls and governance outcomes, at a granular level in an emerging market academic setting which is characterized by inequitable resource distribution. Second, by collecting rich primary data from knowledge agents, it supports the dominance of Foucauldian thought with respect to disciplinary control, self-surveillance, visibility, trust and power by embracing digital technologies.