Showing papers by "Eve Chiapello published in 2003"
TL;DR: The study of the notion of ideology shows that this corpus lends itself to a wide variety of different definitions and a certain opposition runs all the way through this set of definitions as discussed by the authors.
Abstract: The study of the notion of ideology shows that this corpus lends itself to a wide variety of different definitions. A certain opposition runs all the way through this set of definitions. Ideology w...
80 citations
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TL;DR: This paper argued that the history of how the concept of capitalism was invented is an example of the influence of accounting ideas on economic and sociological thinking and cast a new light on the post-Sombartian debate.
Abstract: The purpose of this paper is to cast a new light on the post-Sombartian debate. It contributes to some understanding of the birth of the concept of capitalism itself. The author argues that the history of how the concept of capitalism was invented is an example of the influence of accounting ideas on economic and sociological thinking.
27 citations
Journal Article•
TL;DR: In this article, the authors present aspects organisationnels et les outils classiques du controle de gestion, and met l'accent sur les evolutions actuelles and les nouveaux enjeux de la discipline.
Abstract: Cet ouvrage presente les aspects organisationnels et les outils classiques du controle de gestion, et met l'accent sur les evolutions actuelles et les nouveaux enjeux de la discipline. Il developpe ainsi : les fondamentaux dont il offre une mise en perspective critique : centres de responsabilite, budget et controle budgetaire, evaluation de la performance ; les outils recents du pilotage, dont les tableaux de bord et le balanced scorecard ; les aspects humains, comportementaux et contextuels (par exemple, les activites de service) ; le role et les fonctions du controleur de gestion aujourd'hui. Entierement actualisee, cette 3e edition propose notamment un nouveau chapitre sur la gestion du risque et la responsabilite sociale de l'entreprise. Pedagogique, illustre par de nombreux cas d'application, cet ouvrage est destine a un large public d'etudiants (universite, ecoles de commerce, ecoles d'ingenieurs) et de praticiens.
15 citations
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4 citations
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TL;DR: The history of accounting is examined in the light of the general political and economic history of the 20th century, associating accounting practices and the capitalists institutions of a given period and country as mentioned in this paper.
Abstract: Historically, the development of budgetary control in French businesses took place within the ideological context of the debate on organisation of the economy following the economic and political crises of the 1930s and 1940s. Budgetary control, a management practice theorised as early as the 1920s in America, was seen by many actors as one of the practices that could provide a solution to the economic and social problems facing them. In other words, its increasingly widespread adoption was not only due to the search for ever-greater efficiency, but also to a clear ideological attraction. Better business management was not the only goal: more broadly, there was a desire to change society as a whole. This article is part of the research tradition of studying accounting in its social context. The history of accounting is examined in the light of the general political and economic history of the 20th century, associating accounting practices and the capitalists institutions of a given period and country. We stress an as yet largely unexplored aspect: the role played by the critique of capitalism and the social reformers' proposals in changing business management methods.
3 citations
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TL;DR: In this article, it is shown that the spirit of capitalism constitutes an ideology which is in fact an attempt to encompass both of these two polar extremes, and the concept of 'trial' as proposed in that book helps greatly to understand how this reconciliation is actually possible.
Abstract: The study of the notion of ideology shows that this corpus lends itself to a wide variety of different definitions. A certain opposition runs all the way through this set of definitions. Ideology would appear to be torn between a conception that emphasises its distortion and dissimulation dimensions and another conception which views as a set of social representations. After rapidly presenting the main characteristics of these two polar extremes, Paul Ricoeur's suggestion that these two conceptions can be united is discussed and illustrated by the concept of the `spirit of capitalism', as defined in the book by Boltanski and Chiapello (1999). It is shown that this constitutes an ideology which is in fact an attempt to encompass both these conceptions. It is also shown that the concept of `trial' as proposed in that book helps greatly to understand how this reconciliation is actually possible
3 citations