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Foucault’s prison? Management control in an automotive distributor

Cowton, Christopher J. and Dopson, S. E. (2002) Foucault’s prison? Management control in an automotive distributor. Management accounting research, 13 (2). pp. 191-214. ISSN 1044-5005

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From its roots in the writings of Robert Anthony and his colleagues at Harvard Business School, the field of management control has expanded greatly, drawing on a wide variety of perspectives. With reference to a case study of a British automotive parts distributor, this paper considers the usefulness of a Foucauldian perspective for understanding management control. Some support is expressed for the usefulness of the notions of disciplinary power and surveillance, but it is concluded that, because of the empirically contingent degree of agency that remains available to managers, it is better to appropriate
Foucault’s contribution via the work of Anthony Giddens.

Item Type: Article
Additional Information: UoA 35 (Accounting and Finance)
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HG Finance
H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
Schools: Huddersfield Business School
Huddersfield Business School > Financial Ethics and Governance Research Group
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Depositing User: Users 4 not found.
Date Deposited: 12 Mar 2007
Last Modified: 28 Aug 2021 23:37


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