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...

Le management et ses dispositifs matériels constituent l'élément dur du capitalisme néolibéral. L'entreprise est devenue un modèle d'efficacité pour l'ensemble de la société (organisations publiques, privées, associatives, l'Etat). Les auteurs montrent comment agissent les méthodes de...

Il est important de montrer la difficulté du chemin qui peut mener de l'adoption de la norme ISO 26000 jusqu'à sa mise en œuvre des entreprises, qui requiert un processus d'appropriation de la part des organisations. Un tel processus d'appropriation exige de proposer une vision organisatrice,...

Based on an ethnographic study, this paper analyzes hidden activities in management controllers’ practice. We show that, while they wish to appear as business partners, they do not “sell” themselves to managers. On the contrary, they adopt avoidance strategies, intending to delegate or...

Profit manipulation has been largely studied through Positive Accounting Theory (PAT). However, the weakness of the results obtained would suggest using different theoretical and methodological approaches to examine this subject. In France, management controllers play a central role in profit...