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

Bernard Gumb

ACCRA, 2004, vol. 10, issue 3, 89-104

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.

Keywords: spectacle; situation; Guy Debord; management; accounting (search for similar items in EconPapers)
Date: 2004
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