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