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Discipliner les autres et agir sur soi : les vies du contrôleur de gestion

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Author Info
Lambert, Caroline ()
Pezet, Eric ()
Abstract

Numerous critical studies argue that control of individuals is obtained through domination. In this article, the authors focus on the design and on the development of a Panoptic organization and not on its implementation. By taking this point of view, they demonstrate the possibility of going further the disciplinary metaphor, and they 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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Paper provided by HEC Paris in its series Les Cahiers de Recherche with number 844.

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Length: 24 pages
Date of creation: 07 Jul 2006
Date of revision:
Handle: RePEc:ebg:heccah:0844

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Related research
Keywords: Foucault; subjectivation; games of truth; controller; car industry;

Find related papers by JEL classification:
M49 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Other

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References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. Hopper, Trevor & Armstrong, Peter, 1991. "Cost accounting, controlling labour and the rise of conglomerates," Accounting, Organizations and Society, Elsevier, vol. 16(5-6), pages 405-438. [Downloadable!] (restricted)
  2. 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. [Downloadable!] (restricted)
  3. Yves Gendron & C. Baker, 2005. "On interdisciplinary movements: The development of a network of support around Foucaultian perspectives in accounting research," European Accounting Review, Taylor and Francis Journals, vol. 14(3), pages 525-569, January. [Downloadable!] (restricted)
  4. Miller, Peter & Napier, Christopher, 1993. "Genealogies of calculation," Accounting, Organizations and Society, Elsevier, vol. 18(7-8), pages 631-647. [Downloadable!] (restricted)
  5. Miller, Peter & Hopper, Trevor & Laughlin, Richard, 1991. "The new accounting history: An introduction," Accounting, Organizations and Society, Elsevier, vol. 16(5-6), pages 395-403. [Downloadable!] (restricted)
  6. Miller, Peter & O'Leary, Ted, 1987. "Accounting and the construction of the governable person," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 235-265, April. [Downloadable!] (restricted)
  7. 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. [Downloadable!] (restricted)
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