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“Seeing Without Being Seen”

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  • Claus Jacobs
  • Loizos Heracleous

Abstract

What is the relationship between current German management accounting techniques (referred to as “Controlling “ in German-speaking areas), Taylorism, and an eighteenth-century prison design by Jeremy Bentham, the Panopticon? Using a Foucauldian “archaeological” approach combined with “genealogical” concerns, we argue that panopticism as a disciplinary instrument and as an organizing metaphor can still be discerned in current German management accounting concepts as well as in one of its conceptual ancestors, Taylorism. Our analysis constitutes a critical reflection of the impacts of panopticism as an underlying metaphor for present-day German management accounting, especially with regard to the “successful” implementation of management accounting tools and their organizational consequences.

Suggested Citation

  • Claus Jacobs & Loizos Heracleous, 2001. "“Seeing Without Being Seen”," International Studies of Management & Organization, Taylor & Francis Journals, vol. 31(3), pages 113-135, September.
    • Handle: RePEc:taf:mimoxx:v:31:y:2001:i:3:p:113-135
    DOI: 10.1080/00208825.2001.11656823
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