Seeing Without Being Seen

Claus Jacobs and Loizos Heracleous

International Studies of Management & Organization, 2001, vol. 31, issue 3, 113-135

Abstract: What is the relationship between current German management accounting techniques (referred to as “Controlling “ in German-speaking areas), Taylorism, and an eighteenth-century prison design by Jeremy Bentham, the Panopticon? Using a Foucauldian “archaeological” approach combined with “genealogical” concerns, we argue that panopticism as a disciplinary instrument and as an organizing metaphor can still be discerned in current German management accounting concepts as well as in one of its conceptual ancestors, Taylorism. Our analysis constitutes a critical reflection of the impacts of panopticism as an underlying metaphor for present-day German management accounting, especially with regard to the “successful” implementation of management accounting tools and their organizational consequences.

Date: 2001
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DOI: 10.1080/00208825.2001.11656823

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