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.
Type de document :
Article dans une revue
Foucault Studies, Copenhagen Business School, 2012, pp.67-81
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Soumis le : samedi 30 mars 2013 - 17:42:20
Dernière modification le : jeudi 29 mars 2018 - 10:02:02


  • HAL Id : hal-00806391, version 1



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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