Les études critiques en comptabilité des entreprises: l’apport de la perspective foucaldienne

Les études critiques en comptabilité des entreprises: l'apport de la perspective foucaldienne

Inès Dhaouadi () and Jacques Igalens ()
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Inès Dhaouadi: ESDES - ESDES, Lyon Business School - UCLy - UCLy - UCLy (Lyon Catholic University)
Jacques Igalens: CRM - Centre de Recherche en Management - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse - IAE - Institut d'Administration des Entreprises - Toulouse - CNRS - Centre National de la Recherche Scientifique, UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse, IAE - Institut d'Administration des Entreprises - Toulouse

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Abstract: This article provides a review of critical studies on accounting, especially those adopting a foucauldian perspective. We argue that Foucault's perspective allows to scrutinize accounting, not merely as a technical discipline but as a social and a politicapractice. The main contribution of this paper lays in the emphasis of the power-knowledge effects of accounting discourses and practices which are considered as government technologies that define new objects and shape new agents, spaces and social relationships. These technologies produce a government at a distance that aims to standardize and to normalize individual behaviors.

Keywords: Accounting; Critical management studies; Governmentality; Power/knowledge link; Foucault; Comptabilité; Lien pouvoir-savoir; Gouvernementalité; Etudes critiques en management (search for similar items in EconPapers)
Date: 2016-06-01
Note: View the original document on HAL open archive server: https://hal.science/hal-01856797v1
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Published in Management & sciences sociales, 2016, Contextualisation : pratiques et enjeux, 20, pp.4-17

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