%0 Journal Article %T Accounting and the making of Homo Liberalis %+ Groupement de Recherche et d'Etudes en Gestion à HEC (GREGH) %A Lambert, Caroline %A Pezet, Eric %< avec comité de lecture %@ 1832-5203 %J Foucault Studies %I Copenhagen Business School %N 13 %P 67-81 %8 2012-05 %D 2012 %K technologies of the self %K performance %K accounting %K Homo Liberalis %Z Humanities and Social Sciences/Business administration/domain_shs.gestion.comptaJournal articles %X 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. %G English %L hal-00806391 %U https://hec.hal.science/hal-00806391 %~ SHS %~ HEC %~ CNRS