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

Pierre Labardin and Antoine Fabre
Additional contact information
Pierre Labardin: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

Post-Print from HAL

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: French Guiana penal colony; cost accounting; social control; accounting history; bagnes de Guyane; calcul de coût; contrôle social; histoire de la comptabilité (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
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published in Accountability, Responsabilités et Comptabilités, May 2017, Poitier, France. pp.cd-rom

Downloads: (external link)
https://hal.science/hal-01907537v1/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01907537

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().