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"Seeing Without Being Seen:" Toward an Archaeology of Controlling Science.
- Source :
- International Studies of Management & Organization; Fall2001, Vol. 31 Issue 3, p113-135, 23p
- Publication Year :
- 2001
-
Abstract
- What is the relationship between current German management accounting techniques (referred to as "Controlling" in German-speaking areas), Taylorism, and an eighteenth-century prison design by Jeremy Bentham, the Panopticon? Using a Foucauldian "archaeological" approach combined with "genealogical" concerns, we argue that panopticism as a disciplinary instrument and as an organizing metaphor can still be discerned in current German management accounting concepts as well as in one of its conceptual ancestors, Taylorism. Our analysis constitutes a critical reflection of the impacts of panopticism as an underlying metaphor for present-day German management accounting, especially with regard to the "successful" implementation of management accounting tools and their organizational consequences. [ABSTRACT FROM AUTHOR]
- Subjects :
- MANAGERIAL accounting
TAYLORISM (Management)
ARCHAEOLOGY
GENEALOGY
Subjects
Details
- Language :
- English
- ISSN :
- 00208825
- Volume :
- 31
- Issue :
- 3
- Database :
- Complementary Index
- Journal :
- International Studies of Management & Organization
- Publication Type :
- Academic Journal
- Accession number :
- 5741186
- Full Text :
- https://doi.org/10.1080/00208825.2001.11656823