This paper proposes some new ways of analysing the exercise of political power in advanced liberal democratic societies These are developed from Michel Foucault's conception of ‘governmentality’ and addresses political power in terms of ‘political rationalities’ and ‘technologies of government’ It draws attention to the diversity of regulatory mechanisms which seek to give effect to government, and to the particular importance of indirect mechanisms that link the conduct of individuals and organizations to political objectives through ‘action at a distance’ The paper argues for the importance of an analysis of language in understanding the constitution of the objects of politics, not simply in terms of meaning or rhetoric, but as ‘intellectual technologies’ that render aspects of existence amenable to inscription and calculation It suggests that governmentality has a characteristically ‘programmatic’ form, and that it is inextricably bound to the invention and evaluation of technologies that seek to g

Governing economic life

The concern of the paper is historical. It addresses one familiar event within the literature of the history of accounting—the construction of theories of standard costing and budgeting in the first three decades of the twentieth century. A different interpretation of this event is offered from that commonly found. This is seen to have significant implications for the relevance of historical investigation to the understanding of contemporary accounting practices. Instead of an interpretation of standard costing and budgeting as one stage in the advance in accuracy and refinement of accounting concepts and techniques, it is viewed as an important calculative practice which is part of a much wider modern apparatus of power which emerges conspicuously in the early years of this century. The concern of this form of power is seen to be the construction of the individual person as a more manageable and efficient entity. This argument is explored through an examination of the connections of standard costing and budgeting with scientific management and industrial psychology. These knowledges are then related to others which, more or less simultaneously, were emerging beyond the confines of the firm to address questions of the efficiency and manageability of the individual. The more general aim of the paper is to suggest some elements of a theoretical understanding of accounting which would locate it in its interrelation with other projects for the social and organisational management of individual lives.

Accounting and the construction of the governable person.

The numerical form of accounting has been interpreted as a use of metaphor (Morgan, Accounting, Organizations and Society, pp. 447–486, 1988). The dominance of quantification in accounting has also, more conventionally, been legitimated by claims to the representational accuracy of numbers and a model of scientific theory and practice (Mattessich, Accounting and Analytical Methods, Irwin, 1962; Chambers, Accounting Evaluation and Economic Behaviour, Prentice-Hall, 1966; Accounting, Organizations and Society, pp. 167–180, 1980). In this paper the preference for quantification in accounting is explained alternatively in terms of the development of inscriptions that enable action at a distance (Latour, Science in Action, Open University Press, 1987). The development of accounting is considered in terms of a continuing refinement of mobile, stable and combinable inscriptions that expedite long distance control. The paper concludes that studies of accounting metaphor are incomplete if they cannot address the processes that adjudicate the choices and production of metaphor.

Accounting numbers as 'inscription': action at a distance and the development of accounting.

Space, Knowledge and Power

This paper is about the relationship between power and subjectivity in a democracy, about the lines between subjectivity and subjection, democracy and despotism. The ability of the democratic citizen to generate a politically able self depends upon technologies of subjectivity which link personal goals and desires to social order and stability, which link power an subjectivity. I begin with the contemporary self-esteem movement spearheaded by feminist Gloria Steinem and California legislator John Vasconcellos to show that programs which attempt to enhance the subjectivity of women and the poor-strategies of empowerment, self-help, and democratic participation - are also practical techniques for the subjection of individuals. I go on to outline a history of the present ‘state of esteem’ beginning with the work of Alexis de Tocqueville. I locate the emergence of democratic self-governance in the advent of the social as a sphere of governability and expertise.

Stephen K. White

Papers

Domination and Power

Between Facts and Norms: Contributions to a Discourse Theory of Law and Democracy@@@The Cambridge Companion to Habermas