Discipliner les autres et agir sur soi : la double vie du contrôleur de gestion

Numerous critical studies argue that control of individuals is obtained through domination. In this article, we focus on the design and on the development of a panoptic organization and not on its implementation. By taking this point of view, we demonstrate the possibility of going beyond the disciplinary metaphor, and we underline the commitment of the subject in games of truth (Foucault, 1984b). Another main contribution relies on the specific point of view adopted to observe the Panopticon : the one of the overseer, i.e., the controller