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Les études critiques en comptabilité des entreprises : l’apport de la perspective foucaldienne
[Les études critiques en comptabilité des entreprises : l'apport de la perspective foucaldienne]

Author

Listed:
  • Inès Dhaouadi

    (ESDES - ESDES, Lyon Business School - UCLy - UCLy - UCLy (Lyon Catholic University))

  • Jacques Igalens

    (CRM - Centre de Recherche en Management - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse - IAE - Institut d'Administration des Entreprises - Toulouse - CNRS - Centre National de la Recherche Scientifique, UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse, IAE - Institut d'Administration des Entreprises - Toulouse)

Abstract

This article provides a review of critical studies on accounting, especially those adopting a foucauldian perspective. We argue that Foucault's perspective allows to scrutinize accounting, not merely as a technical discipline but as a social and a politicapractice. The main contribution of this paper lays in the emphasis of the power-knowledge effects of accounting discourses and practices which are considered as government technologies that define new objects and shape new agents, spaces and social relationships. These technologies produce a government at a distance that aims to standardize and to normalize individual behaviors.

Suggested Citation

  • Inès Dhaouadi & Jacques Igalens, 2016. "Les études critiques en comptabilité des entreprises : l’apport de la perspective foucaldienne [Les études critiques en comptabilité des entreprises : l'apport de la perspective foucaldienne]," Post-Print hal-01856797, HAL.
    • Handle: RePEc:hal:journl:hal-01856797
    Note: View the original document on HAL open archive server: https://hal.science/hal-01856797
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    References listed on IDEAS

    as
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