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Discipliner et agir sur soi La double vie du contrôleur de gestion

Author

Listed:
  • Caroline Virginie Lambert

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique)

  • Eric Pezet

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

Dans le courant dit critique, de nombreux travaux montrent que le contrôle des individus est obtenu en ayant recours à des effets de domination. Les travaux de Michel Foucault inspirent ce type de recherches en comptabilité et en contrôle, et la métaphore du Panoptique est devenue une référence lorsqu'il s'agit de s'interroger sur l'application de normes dans l'entreprise. Toutefois, si des organisations assimilables à un panoptique ont été identifiées, notamment par Hopper et Macintosh (1997), la plupart des recherches se limitent à comparer ces structures au panoptique, sans le questionner. Comment est instaurée et se maintient une structure panoptique ? Telle est la question à laquelle nous cherchons à apporter des réponses dans cet article. L'étude du cas d'Equipauto, un équipementier automobile, montre qu'il existe dans l'organisation, un lien entre un contrôle de type disciplinaire –associé au panoptique- et un contrôle exercé par les individus sur eux-mêmes. Chez Equipauto, le contrôleur de gestion est ainsi soumis à des épreuves de vérité face aux clients, aux ingénieurs, à sa hiérarchie, et doit montrer qu'il est celui qui produit et fait respecter la norme. En décidant ce au nom de quoi on exclut, il devient le producteurs d'un « savoir vrai » sur l'activité économique, acteur clé de la conception et du maintien du panoptique. Mais cette position implique également un travail permanent sur soi, ce que nomme Foucault « la subjectivation ». En s'intéressant à la conception et au maintien du panoptique plutôt qu'à sa mise en oeuvre, nous montrons ainsi 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). De plus, nous choisissons une perspective très rarement adoptée, celle d'observer le panoptique du point de vue du gardien, i.e., le contrôleur de gestion.

Suggested Citation

  • Caroline Virginie Lambert & Eric Pezet, 2006. "Discipliner et agir sur soi La double vie du contrôleur de gestion," Post-Print halshs-00558063, HAL.
    • Handle: RePEc:hal:journl:halshs-00558063
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00558063
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    References listed on IDEAS

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    Cited by:

    1. Dominique Barbelivien, 2016. "Le contrôle de gestion des entreprises familiales : un contrôle non-financiarisé ?," Working Papers hal-01295044, HAL.
    2. Dominique Barbelivien, 2016. "Le contrôle de gestion des entreprises familiales : un contrôle non-financiarisé ?," Post-Print hal-01900593, HAL.

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