Management control practices are influenced by different professional groups, their interpretations and power struggles. We study a company whose strategy and daily management rely on non financial stakes, notably upon the concept of “brand”. We show how management accountants introduce a...

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...

Dans le courant dit critique, de nombreux travaux montrent que le contrôle des individus est obtenu en ayant recours à des effets de domination. En nous intéressant à la conception et au maintien du panoptique plutôt qu'à sa mise en oeuvre, nous montrons qu'il est possible de dépasser la...