TY - EJOUR A1 - Bensadon, Didier TI - Accounting and Social Control - A Historical Perspective T2 - Entreprise & Société 2022 – 2, n° 12. varia JO - Entreprise & Société (ISSN 2554-9626), 12, 2022 – 2 DO - 10.48611/isbn.978-2-406-14653-7.p.0155 SN - 2554-9626 SP - 155 EP - 174 AB - This note shows the permanence of the role of accounting in the devices of social control from the 18th century to the present day. After defining this notion, we underline the importance of accounting in the social control systems described by Foucault (1975). Then, by analyzing the system of social credit deployed in China, we show the permanence of the role of accounting in the societies of control that Deleuze (1990) prefigured. PY - 2023 DA - 2023/03/08 DP - Classiques Garnier PB - Classiques Garnier CY - Paris KW - social control, accounting history, accounting, Foucault, Deleuze LA - fre UR - https://classiques-garnier.com/entreprise-societe-2022-2-n-12-varia-accounting-and-social-control.html Y2 - 2024/05/20 ER -