European Business Schools Librarian's Group

Les Cahiers de Recherche,
HEC Paris

No 932: The making of the management accountant. Becoming the producer of truthful knowledge

Caroline Lambert () and Eric Pezet ()

Abstract: In this paper, the authors analyse the practices through which the management accountant is constructed as a knowing subject and becomes a producer of truthful knowledge. They draw on a case study of an automobile equipment manufacturer in which management accountants play a central role. The centrality of their role is evidenced, among other aspects, by their participation in online reverse auctions, wherein they commit themselves and their company to long-term projects. This commitment is constitutive of their identity as knowing subjects and organisational truth tellers. However, the “validity” of the truth they produce can only be assessed over time. They argue that, in this firm, monthly performance review meetings constitute “accounting trials of truth” during which peers and senior management crossexamine the accounting truth presented. Preparations for these trials of truth constitute a form of subjectivation whereby management accountants act on their ways of being in the firm and become the producers of truthful knowledge.

Keywords: management accountant; subjectivation; trials of truth; Foucault

JEL-codes: M49

49 pages, October 15, 2010

Full text files

58887e6e6673f24cf6b9cf860eb70009.pdf PDF-file 

Download statistics

Questions (including download problems) about the papers in this series should be directed to Antoine Haldemann ()
Report other problems with accessing this service to Sune Karlsson ().

This page generated on 2018-02-22 16:53:00.