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| Author: | Knights, D. Collinson, D. |
| Title: | Disciplining the shopfloor : a comparison of the disciplinary effects of managerial psychology and financial accounting. |
| Journal: | Accounting, Organizations and Society
1987 : VOL. 12:5, p. 457-477 |
| Index terms: | MANAGEMENT CONTROL FINANCIAL ACCOUNTING INDUSTRIAL PSYCHOLOGY |
| Language: | eng |
| Abstract: | A theoretical and empirical examination of the nature and impact of two kinds of managerial discipline, routine social practices within modern power knowledge regimes, a comparison of the technologies of psychological, i.e. human relations, financial accounting managerial power and disciplinary effect on an all-male shopfloor of manual workers. The review also covers suspicion and distrust, and how financial, in contrast to psychological, discipline is more effective, and how subjectivity contributes to the effective power of financial accounting to discipline labour. |
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