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

Author

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  • 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.

Suggested Citation

  • Lambert, Caroline & Pezet, Eric, 2006. "Discipliner les autres et agir sur soi : les vies du contrôleur de gestion," Les Cahiers de Recherche 844, HEC Paris.
  • Handle: RePEc:ebg:heccah:0844
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    File URL: http://www.hec.fr/var/fre/storage/original/application/48751672a252541bfb88630a48586e7a.pdf
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    References listed on IDEAS

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    1. 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.
    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.
    3. 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.
    4. 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.
    5. 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.
    6. 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.
    7. Miller, Peter & Napier, Christopher, 1993. "Genealogies of calculation," Accounting, Organizations and Society, Elsevier, vol. 18(7-8), pages 631-647.
    8. Armstrong, Peter, 1985. "Changing management control strategies: The role of competition between accountancy and other organisational professions," Accounting, Organizations and Society, Elsevier, vol. 10(2), pages 129-148, April.
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    Cited by:

    1. Dominique Barbelivien, 2016. "Le contrôle de gestion des entreprises familiales : un contrôle non-financiarisé ?," Working Papers hal-01295044, HAL.

    More about this item

    Keywords

    Foucault; subjectivation; games of truth; controller; car industry;

    JEL classification:

    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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