Accounting and the making of Homo Liberalis

Abstract : 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 manage-ment 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.
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Submitted on : Saturday, March 30, 2013 - 5:42:20 PM
Last modification on : Thursday, March 29, 2018 - 10:02:02 AM

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  • HAL Id : hal-00806391, version 1

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Caroline Lambert, Eric Pezet. Accounting and the making of Homo Liberalis. Foucault Studies, Copenhagen Business School, 2012, pp.67-81. ⟨hal-00806391⟩

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