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Le management entre les logiques spectaculaires et anti-spectaculaires : vers une lecture situationniste de l'histoire de la comptabilité

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  • Bernard Gumb

Abstract

The concept of spectacle, as it was defined by Guy Debord, is broader than a critical approach of a society driven by the medias. Management discourses involve spectacular representations which can be observed under different forms : concentrated, diffuse, and integrated. After having summarized Guy Debord?s conceptual paths, this paper shows how such a dimension might produce a new mindset about management. It seems especially possible to re-read recent accounting stories through this situationist criticism.

Suggested Citation

  • Bernard Gumb, 2004. "Le management entre les logiques spectaculaires et anti-spectaculaires : vers une lecture situationniste de l'histoire de la comptabilité," ACCRA, Association francophone de comptabilité, vol. 10(3), pages 89-104.
  • Handle: RePEc:cai:accafc:cca_103_0089
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    1. repec:dau:papers:123456789/1486 is not listed on IDEAS
    2. Nicolas Berland & Michel Gervais, 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," Revue Finance Contrôle Stratégie, revues.org, vol. 11(Special), pages 109-148, June.

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