production de masse taylorisme

• Le Rôle Des Réformateurs Sociaux Dans La Diffusion de Nouvelles Pratiques de Gestion : Le Cas Du Contrôle Budgétaire En France (1930-1960)1

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 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. The development of budgetary control is examined in the light of the general political and economic history of the 20th century, associating accounting practices and the capitalist institutions of a given period and country. We stress an as yet largely unexplored aspe...

... l'influence sur la diffusion des productions idéologiques faites par les réformateurs sociaux...), l'uniformisation dans la société de masse et la marchandisation de tout, et valorise un idé..., d'autant que les premiers pas du taylorisme réel sont loin de porter leurs promesses sur ce p...

• Comptabilité contré le audit
• Vol. 10 Num. 1, Juin 2004

• Le Management Entre Les Logiques Spectaculaires Et Anti-Spectaculaires : Vers Une Lecture Situationniste de l'Histoire de La Comptabilité

The concept of spectacle, as it was defined by Guy Debord, is broader than a critical approach of a society driven by the medias. Management discourses involve spectacular representations which can be observed under different forms: concentrated, diffuse, and integrated. After having summarized Guy Debord's conceptual paths, this paper shows how such a dimension might produce a new mindset about management. It seems especially possible to re-read recent accounting stories through this situationist criticism.

... régnent les conditions modernes de production s'annonce comme une immense accumulation de specta... doublée de la consommation de masse (la forme diffuse). Cette fusion a donné lieu à ...Le taylorisme consista aussi à transformer les savoir-faire ouv...

• Comptabilité contré le audit
• Vol. 10 Num. 1, Juin 2004