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

Pierre Labardin and Antoine Fabre ()
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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

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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.

Keywords: accounting history; social control; cost accounting; French Guiana penal colony; histoire de la comptabilité; contrôle social; calcul de coût; bagnes de Guyane (search for similar items in EconPapers)
Date: 2017-05-30
New Economics Papers: this item is included in nep-his
Note: View the original document on HAL open archive server: https://hal.science/hal-01907537v1
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Published in Accountability, Responsabilités et Comptabilités, May 2017, Poitier, France. pp.cd-rom

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