Accounting and the Making of Homo Liberalis

Caroline Lambert, Eric Pezet

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 management 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. The management accountants studied in this article prefigure the Homo liberalis in the self-discipline they develop to act in compliance with the organisation’s goals.

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DOI: http://dx.doi.org/10.22439/fs.v0i13.3507



Copyright (c) 2012 Caroline Lambert, Eric Pezet

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