Materialism and Spirituality

In a paper I was reading recently the author said,
'There are a couple of sub-schools in this field (critical
accounting research, - I bet you didn't realise there was
such a thing) which appear to be more united in what they are not
than what they are. The issue of materialism is one of the dividing
questions in this respect. Some of the critical researchers base
their studies explicitly on materialistic philosophy but there are
also many, eg the Foucaultian researchers whose studies are overtly

The reference to materialism relates to an earlier section of the
paper where the author suggests that ,
'Marx and Engles interpreted Hegels dialectics in a new way,
which resulted in dialectical materialism, a way of thought based on
the notion that the world is essentially material and not spiritual.'

Could anyone explain to we in what sence Foucault is
'non-materialistic'? Also, I know that to be non-materialistic does
not necessarily imply to be spiritual but is there any part of Foucaults
phylosophy that could be regarded as 'spiritual.'?


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