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Author:Miller, P.
O'Leary, T.
Title:Accounting and the construction of the governable person.
Journal:Accounting, Organizations and Society
1987 : VOL. 12:3, p. 235-265
Index terms:ACCOUNTING HISTORY
ACCOUNTING THEORY
CORPORATE CULTURE
Language:eng
Abstract:A review of the construction of theories of standard costing and budgeting in the first three decades of the 20th century, viewed as an important calculative practice in the wider modern apparatus of power, the construction of the individual person as a more manageable and efficient entity, an examination of the connections of standard costing and budgeting with scientific management and industrial psychology and elements of a theoretical understanding of accounting to locate it in its interrelation with other projects for the social and organisational management of individual lives.
SCIMA record nr: 54259
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