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Journal Articles Foucault Studies Year : 2012

Accounting and the making of Homo Liberalis

Eric Pezet
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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 manage-ment 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.


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hal-00806391 , version 1 (30-03-2013)


  • HAL Id : hal-00806391 , version 1


Caroline Lambert, Eric Pezet. Accounting and the making of Homo Liberalis. Foucault Studies, 2012, 13, pp.67-81. ⟨hal-00806391⟩


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