TY - JOUR AU - Lambert, Caroline AU - Pezet, Eric PY - 2012/04/24 Y2 - 2024/03/28 TI - Accounting and the Making of Homo Liberalis JF - Foucault Studies JA - FS VL - 0 IS - 13 SE - Special Issue on Foucault and Accounting DO - 10.22439/fs.v0i13.3507 UR - https://rauli.cbs.dk/index.php/foucault-studies/article/view/3507 SP - 67-81 AB - 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 <i>Homo liberalis</i> is forged. <i>Homo liberalis </i>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 <i>Homo liberalis</i> in the self-discipline they develop to act in compliance with the organisation’s goals. ER -