Articles scientifiques

Accounting and the making of Homo Liberalis

E. Pezet, C. LAMBERT

Foucault Studies

mai 2012, n°13, pp.67-81

Départements : Comptabilité et Contrôle de Gestion

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 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. 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.Keywords: Technologies of the self, performance, accounting, Homo liberalis.

An Inductive Typology of Auditing Research

C. LESAGE, H. Wechtler

Contemporary Accounting Research

été 2012, vol. 29, n°2, pp.487-504

Départements : Comptabilité et Contrôle de Gestion

accepté le 9 mai 2011This paper aims to build a typology of auditing research topics. As research in auditing has grown dramatically over the past few decades, it has explored increasingly diverse research questions, raising the need for a clear overall picture of the field. Typologies have already been developed and used by researchers to analyze trends or compare research output in various contexts. However, the existing classifications are limited in scope and use a predefined structure generally grounded in a practitioner's approach, which may for instance underestimate economics-centered research. We develop an inductive typology based on content analysis of 3,143 abstracts from 25 academic journals, from their year of creation up to the year 2005. This inductive typology extends and updates previously published classifications, providing researchers with a clear picture of how the academic literature in auditing has grown and evolved in its topical coverage. In particular, this new typology enables us 1) to highlight three key periods (education, statistics, corporate governance) since 1926; 2) to identify 16 major themes in auditing research; 3) to stress their relative importance and patterns of change; and 4) to analyze the contribution of the leading journals.

Commerce schools: the pressure of internationalization



juillet 2012, n°7, pp.18-25

Départements : Comptabilité et Contrôle de Gestion

Framing the Issue of Research Quality in a Context of Research Diversity


Accounting Horizons

2012, vol. 26, n°4, pp.821-831

Départements : Comptabilité et Contrôle de Gestion

Institutional Change in the Making - The Case of Socially Responsible Investment


Journal of Accounting and Organizational Change

2012, vol. 8, n°3

Départements : Comptabilité et Contrôle de Gestion

Mots clés : Asset Management, Epistemic Object, Equity Investment, Fixed-Income Investment, France, Institutional Change, Mainstreaming, Practices, Social Movement, Socially Responsible Investment (SRI)

This dissertation explores the mechanisms of institutional change in practice. The institutional change under study relates to the progressive penetration of Socially Responsible Investment (SRI) criteria into conventional investment funds, a phenomenon which appeared during the 2000s, known as SRI Mainstreaming. The dissertation aims to explain why SRI Mainstreaming has expanded into France and to identify its impacts on the practices of the French asset management sector. It mobilizes a three-year (2006-2009) longitudinal case study of a French asset management company, conducted as an SRI analyst. Research methods rely on the pragmatist concept of inquiry and combine participative observation, semi-structured interviews and documentary evidence. The dissertation comprises three articles that should be considered together. They explore 1) the origins of the SRI Mainstreaming phenomenon, 2) how asset management companies have transformed their practices in response to SRI Mainstreaming and 3) why practices have been transformed in a different way in fixed-income investment, compared to equity investment, respectively.