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Discipliner les autres et agir sur soi:la double vie du contrôleur de gestion

Author

Listed:
  • Caroline Lambert

    (HEC School of Management (Paris))

  • Éric Pezet

    (Université d'Evry Val d'Essonne)

Abstract

(VF) Dans le courant dit critique, de nombreux travaux montrent que le contrôle des individus est obtenu en ayant recours à des effets de domination. En nous intéressant à la conception et au maintien du panoptique plutôt qu’à sa mise en oeuvre, nous montrons qu’il est possible de dépasser la métaphore disciplinaire et de mettre en évidence l’engagement du sujet dans des jeux de vérité (Foucault, 1984b). L’originalité de ce travail réside également dans le choix de la perspective adoptée ; le panoptique est ici observé du point de vue du gardien, i.e., le contrôleur de gestion.(VA)Numerous critical studies argue that control of individuals is obtained through domination. In this article, we focus on the design and on the development of a panoptic organization and not on its implementation. By taking this point of view, we demonstrate the possibility of going beyond the disciplinary metaphor, and we underline the commitment of the subject in games of truth (Foucault, 1984b). Another main contribution relies on the specific point of view adopted to observe the Panopticon:the one of the overseer, i.e., the controller.

Suggested Citation

  • Caroline Lambert & Éric Pezet, 2007. "Discipliner les autres et agir sur soi:la double vie du contrôleur de gestion," Revue Finance Contrôle Stratégie, revues.org, vol. 10(1), pages 183-208, March.
    • Handle: RePEc:dij:revfcs:v:10:y:2007:i:q1:p:183-208
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    References listed on IDEAS

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    Cited by:

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    2. Hicham Sebti, 2015. "Definition, Mesure Et Pilotage De La Performance Client-Fournisseur : Des Freins Au « Partenariat Interne » Entre Acheteurs Et Operationnels ?," Post-Print hal-01188865, HAL.
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    4. Sèna John-Ahyee, 2012. "La stabilité des activités des contrôleurs de gestion est-elle paradoxale?," Post-Print hal-00690976, HAL.
    5. Nicolas Berland & Michel Gervais, 2008. "À quoi ont rêvé (et n’ont pas rêvé) les chercheurs en contrôle durant les dix dernières années? Dix ans de recherche en contrôle," Revue Finance Contrôle Stratégie, revues.org, vol. 11(Special), pages 109-148, June.

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    More about this item

    Keywords

    Foucault; subjectivation; épreuve de vérité; contrôleur de gestion; secteur automobile; subjectivation; games of truth; controller; car industry.;
    All these keywords.

    JEL classification:

    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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