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  • 标题:Accounting and the Making of Homo Liberalis
  • 本地全文:下载
  • 作者:Caroline Lambert ; Eric Pezet
  • 期刊名称:Foucault Studies
  • 印刷版ISSN:1832-5203
  • 出版年度:2012
  • 期号:13
  • 页码:67-81
  • DOI:10.22439/fs.v0i13.3507
  • 出版社:Foucault Studies
  • 摘要:This paper investigates the practices whereby the subject, in an organisational context, carries out systematic practices of self-discipline and becomes a calculative self. In particular, we explore the techniques of conduct developed by management accountants in a French carmaker, which adheres to a neoliberal environment. We show how these management accountants become calculative selves by building the very measurement of their own performance. The organisation thereby emerges as the cauldron in which a Homo liberalis is forged. Homo liberalis is the individual capable of constructing for him/her the political self-discipline establishing his/her relationship with the social world on the basis of measurable performance. The management accountants studied in this article prefigure the Homo liberalis in the self-discipline they develop to act in compliance with the organisation’s goals.
  • 其他摘要:This paper investigates the practices whereby the subject, in an organisational context, carries out systematic practices of self-discipline and becomes a calculative self. In particular, we explore the techniques of conduct developed by management accountants in a French carmaker, which adheres to a neoliberal environment. We show how these management accountants become calculative selves by building the very measurement of their own performance. The organisation thereby emerges as the cauldron in which a Homo liberalis is forged. Homo liberalis is the individual capable of constructing for him/her the political self-discipline establishing his/her relationship with the social world on the basis of measurable performance. The management accountants studied in this article prefigure the Homo liberalis in the self-discipline they develop to act in compliance with the organisation’s goals.
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