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Dynamiques du contrôle social et pratiques comptables: le cas des bagnes de Guyane (1852-1867)

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  • Pierre Labardin

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

  • Antoine Fabre

Abstract

This paper refers to works on social control features (Walker 2016). Based on archival material, it studies the introduction of a cost accounting system in French Guiana penal colony during the 1860's, with social control purpose. The aim of this paper is to deal with Walker's forms of social control in depth, detailing effects (correct, restrain and confirmatory). Then, three consequencies of social control are considered : resistance phenomenons, change in initial goals induced by accounting, and finally the necessity to develop new tools for social control ends.

Suggested Citation

  • Pierre Labardin & Antoine Fabre, 2017. "Dynamiques du contrôle social et pratiques comptables: le cas des bagnes de Guyane (1852-1867)," Post-Print hal-01907537, HAL.
    • Handle: RePEc:hal:journl:hal-01907537
    Note: View the original document on HAL open archive server: https://hal.science/hal-01907537
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    References listed on IDEAS

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    Keywords

    French Guiana penal colony; cost accounting; social control; accounting history; bagnes de Guyane; calcul de coût; contrôle social; histoire de la comptabilité;
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