Accounting and Social Control

Comptabilité et contrôle social

Didier Bensadon ()
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Didier Bensadon: Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres, 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 note shows the permanence of the role of accounting in the devices of social control from the 18th century to the present day. After defining this notion, we underline the importance of accounting in the social control systems described by Foucault (1975). Then, by analyzing the system of social credit deployed in China, we show the permanence of the role of accounting in the societies of control that Deleuze (1990) prefigured.

Keywords: social control; accounting history; accounting; Foucault; Deleuze; contrôle social; histoire de la comptabilité; comptabilité (search for similar items in EconPapers)
Date: 2023-03-08
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Published in Entreprise & société, 2023, 2022 (n° 12), pp.155-174. ⟨10.48611/isbn.978-2-406-14653-7.p.0155⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04087782

DOI: 10.48611/isbn.978-2-406-14653-7.p.0155

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