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Discipliner les autres et agir sur soi:la double vie du contrôleur de gestion

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Author Info

  • Caroline Lambert

    ()
    (HEC School of Management (Paris))

  • Éric Pezet

    ()
    (Université d'Evry Val d'Essonne)

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    Abstract

    (VF) Dans le courant dit critique, de nombreux travaux montrent que le contrôle des individus est obtenu en ayant recours à des effets de domination. En nous intéressant à la conception et au maintien du panoptique plutôt qu’à sa mise en oeuvre, nous montrons qu’il est possible de dépasser la métaphore disciplinaire et de mettre en évidence l’engagement du sujet dans des jeux de vérité (Foucault, 1984b). L’originalité de ce travail réside également dans le choix de la perspective adoptée ; le panoptique est ici observé du point de vue du gardien, i.e., le contrôleur de gestion.(VA)Numerous critical studies argue that control of individuals is obtained through domination. In this article, we focus on the design and on the development of a panoptic organization and not on its implementation. By taking this point of view, we demonstrate the possibility of going beyond the disciplinary metaphor, and we underline the commitment of the subject in games of truth (Foucault, 1984b). Another main contribution relies on the specific point of view adopted to observe the Panopticon:the one of the overseer, i.e., the controller.

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    Bibliographic Info

    Article provided by revues.org in its journal Revue Finance Contrôle Stratégie.

    Volume (Year): 10 (2007)
    Issue (Month): 1 (March)
    Pages: 183-208

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    Handle: RePEc:dij:revfcs:v:10:y:2007:i:q1:p:183-208

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    Related research

    Keywords: Foucault; subjectivation; épreuve de vérité; contrôleur de gestion; secteur automobile; subjectivation; games of truth; controller; car industry.;

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    References

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    1. Paul W. Miller & Jonathan J. Pincus, 2010. "Introduction," The Economic Record, The Economic Society of Australia, vol. 86(s1), pages 1-1, 09.
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    4. Hoskin, Keith W. & Macve, Richard H., 1988. "The genesis of accountability: The west point connections," Accounting, Organizations and Society, Elsevier, vol. 13(1), pages 37-73, January.
    5. Yves Gendron & C. Richard Baker, 2005. "On interdisciplinary movements: The development of a network of support around Foucaultian perspectives in accounting research," European Accounting Review, Taylor & Francis Journals, vol. 14(3), pages 525-569.
    6. Anderson-Gough, Fiona & Grey, Christopher & Robson, Keith, 2005. ""Helping them to forget..": the organizational embedding of gender relations in public audit firms," Accounting, Organizations and Society, Elsevier, vol. 30(5), pages 469-490, July.
    7. Pentland, Brian T., 2000. "Will auditors take over the world? Program, technique and the verification of everything," Accounting, Organizations and Society, Elsevier, vol. 25(3), pages 307-312, April.
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    Cited by:
    1. Gervais, Michel & Berland, Nicolas, 2008. "À quoi ont rêvé (et n’ont pas rêvé) les chercheurs en contrôle durant les dix dernières années ? Dix ans de recherche en contrôle," Economics Papers from University Paris Dauphine 123456789/1486, Paris Dauphine University.
    2. Stéphanie Chatelain-Ponroy & Samuel Sponem, 2011. "Le contrôle de gestion comme savoir légitime. Étude sur la fabrique d'un mythe rationnel," Post-Print halshs-00677927, HAL.

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