Un panorama del efecto Foucault en contabilidad y gestión pública temáticas, autores y retos de investigación desde la gubernamentalidad

• Autores: Carmen Alejandra Ocampo Salazar
• Localización: Cuadernos de Contabilidad, ISSN-e 0123-1472, Vol. 19, Nº. 47, 2018, págs. 60-79
• Idioma: español
• DOI: 10.11144/Javeriana.cc19-47.pefc
• Títulos paralelos:
  • Panorama do efeito Foucault na contabilidade e gestão pública Temáticas, autores e desafios de pesquisa da governamentalidade
  • An Overview of Foucault’s Effect in the Public Management and Accounting. emes, Authors, and Research Challenges from the Governability
• Enlaces
  • Texto completo (pdf)
• Dialnet Métricas: 9 Citas
• Resumen
  • español

    En este documento se presenta un panorama del efecto Foucault en contabilidad y gestión pública, con el fin de evidenciar temáticas, autores y vacíos de investigación desde los estudios en gubernamentalidad. La unidad de análisis fueron setenta textos seleccionados en una revisión sistemática de artículos publicados entre 2012 y 2016, en cinco de las principales revistas internacionales relacionadas con las disciplinas analizadas. Para la recolección de los datos y la codificación de la información se utilizó una matriz de Excel y el software de investigación cualitativa Atlas.ti, versión 7.5.16. La comprensión de la información se complementó con un método de análisis de frecuencia y un análisis de red. Dentro de los resultados se destacan cuatro ejes temáticos: la gestión calculada, el gobierno a distancia, la modernización del gobierno y la contabilidad de la ciudad. Además, los cinco autores que más han publicado en el tema: Dean Neu, Cameron Graham, Eric Pezet, Ingrid Jeacle y Peter Miller, así como las redes de cooperación entre países, dentro de los cuales se evidencia a Reino Unido y Canadá. También se identifica que el principal reto de investigación está en entender la contabilidad de las ciudades de las llamadas economías emergentes. Así, este artículo hace contribuciones importantes para la contaduría y la administración, en especial, se establecen herramientas teóricas para que los investigadores estudien la contabilidad y su incidencia en la gestión de las ciudades, desde la perspectiva de la gubernamentalidad, en aras de avanzar en este tópico que requiere de discusión en Latinoamérica para repensar las incidencias del cálculo contable y la gestión del ciudadano.

  • English

    This paper presents an overview of the Foucault’s effect on the public management and accounting in order to disclose the themes, authors and research voids based on the studies of governability. The corpus consisted of seventy texts selected through a systematic review of articles published between 2012 and 2016 in five of the main international journals related to the disciplines under study. An Excel matrix and the qualitative research software Atlas.ti (version 7.5.16) were used in the data collection and coding of the information. The understanding of the information was complemented with a frequency analysis method and a network analysis. Four theme lines stand out in the work outcomes: the calculated management; the distance government; the modernization of the government; and the city accounting. In addition, the five authors with most publications on this subject-matter are Dean Neu, Cameron Graham, Eric Pezet, Ingrid Jeacle and Peter Miller. Regarding the cooperation networks between countries the one between United Kingdom and Canada is highlighted. The main research challenge has been identified as how to understand the city accounting in those named emerging economies. Thus, this article make some important contributions to the accountancy and administration, especially by establishing the theoretical tools for the researchers to study accounting and how it influence thecity management under a governability perspective. The goal is to make progress on this topic, which needs to be discussed in Latin America so as to rethink the impacts of both the accounting calculation and citizen’s management.

  • português

    Neste documento apresenta-se um panorama do efeito Foucault na contabilidade e gestão pública a fim de destacar temáticas, autores e lacunas de pesquisa desde os estudos em governamentalidade. A unidade de análise foi setenta textos selecionados em uma revisão sistemática de artigos publicados entre 2012 e 2016, em cinco das principais revistas internacionais relacionadas com as disciplinas analisadas. Para a coleta dos dados e a codicação da informação foi usada uma matriz de Excel e o software de pesquisa qualitativa Atlas.ti, versão 7.5.16. A compreensão da informação foi complementada com um método de análise de frequência e uma análise de rede. Dentro dos resultados destacam quatro eixos temáticos: gestão calculada, governo a distancia, modernização do governo e contabilidade da cidade. Além disso, os cinco autores que mais publicaram sobre o tema: Dean Neu, Cameron Graham, Eric Pezet, Ingrid Jeacle e Peter Miller, bem como as redes de cooperação entre países, dentro dos quais se evidencia Reino Unido e Canadá. Mesmo identificou-se que o principal desafio de pesquisa está em entender a contabilidade das cidades das chamadas de economias emergentes. Assim, este artigo faz contribuições importantes para a contabilidade e a administração, em especial, estabelecem-se ferramentas teóricas para os pesquisadores estudarem a contabilidade e sua incidência na gestão das cidades, desde a perspectiva da governamentalidade, a m de avançar neste tópico que requer de discussão em Latino América para repensar as incidências do cálculo contábil e a gestão do cidadão.

• Referencias bibliográficas
  • Anessi-Pessina, E., Barbera, C., Sicilia, M. y Steccolini, I. (2016). Public Sector Budgeting: a European Review of Accounting and Public...
  • Armstrong, P. (1994). The Influence of Michel Foucault on Accounting Research. Critical Perspectives on Accounting, 5 (1), 25-55. https://doi.org/10.1006/cpac.1994.1003
  • Asdal, K. (2011). The office: The Weakness of Numbers and the Production of Non-Authority. Accounting, Organizations and Society, 36 (1),...
  • Aubert, N., y De Gaulejac, V. (1993). El coste de la excelencia ¿Del caos a la lógica o de la lógica al caos? Barcelona: Ediciones Paidós...
  • Barthes, R. (1999). Mitología. México: Siglo XXI
  • Bigoni, M. y Funnell, W. (2015). Ancestors of Governmentality: Accounting and Pastoral Power in the 15th Century. Critical Perspectives on...
  • Birkin, F., Edwards, P. y Woodward, D. (2005). Accounting’s Contribution to a Conscious Cultural Evolution: an end to Sustainable Development....
  • Brivot, M. y Gendron, Y. (2011). Beyond Panopticism: On the Ramifications of Surveillance in a Contemporary Professional Setting. Accounting,...
  • Broadbent, J. y Guthrie, J. (2008). Public Sector to Public Services: 20 Years of Contextual Accounting Research. Accounting, Auditing &...
  • Brusca, I. (2010). Treinta años de investigación en contabilidad y gestión pública en España. Revista de ContabilidadSpanish Accounting Review,...
  • Burchell, G., Gordon, C. y Miller, P. (1991). e Foucault Effect: Studies in Governmentality. With two Lectures by and an Interview with Michel...
  • Burchell, S., Clubb, C., Hopwood, A., Hughes, J. y Nahapiet, J. (1980). The Roles of Accounting in Organizations and Society. Accounting,...
  • Cabrero, E. (2011). Cambio en la administración pública. En G. Cejudo, Nueva gestión pública, 75-113. México: Siglo XXI editores.
  • Campanale, C. y Cinquini, L. (2016). Emerging Pathways of Colonization in Healthcare from Participative Approaches to Management Accounting....
  • Carmona, S., Ezzamel, M. y Gutiérrez, F. (2002). The Relationship between Accounting and Spatial Practices in the Factory. Accounting, Organizations...
  • Castro, E. (2007). Biopolítica y Gubernamentalidad. Temas & Matizes (11), 8-18.
  • Castro-Gómez, S. (2010). Historia de la Gubernamentalidad. Razón de Estado, liberalismo y neoliberalismo en Michel Foucault. Bogotá: Siglo...
  • Chevallier, J. (2011). El Estado posmoderno. Bogotá: Universidad Externado de Colombia.
  • Chiapello, E. (2016). Critical Accounting Research and Neoliberalism. Critical Perspectives on Accounting, online. https://doi.org/10.1016/j.cpa.2016.09.002
  • Chiapello, E. y Baker, C. (2011). The Introduction of French Theory into English Language Accounting Research. Accounting, Auditing &...
  • Cîrstea, A. (2014). The Need for Public Sector Consolidated Financial Statements. Procedia Economics and Finance (15), 1289-1296. https://doi.org/10.1016/S2212-5671(14)00590-5
  • Corvellec, H., Ek, R., Zapata, P. y Zapata, M. J. (2016). Acting on Distances: A Topology of Accounting Inscriptions. Accounting, Organizations...
  • Cristofoli, D., Ditillo, A., Liguori, M., Sicilia, M. y Steccolini, I. (2010). Do Environmental and Task Characteristics Matter in the Control...
  • Czarniawska, B. (2010). Translation Impossible? Accounting for a City Project. Auditing & Accountability Journal, 23 (3), 420-437. https://doi.org/10.1108/09513571011034361
  • Deleuze, G. (1994). Lógica del sentido. Barcelona: Paidós.
  • Deleuze, G. (1999). Post-scriptum sobre las sociedades de control. En G. Deleuze, Conversaciones, 277-285. Valencia: Pre-Textos.
  • Du Gay, P. (2003). Organización de la identidad: gobierno empresarial y gestión pública. En P. Du Gay, Cuestiones de identidad cultural, 251-280....
  • Du Gay, P. (2012). En elogio de la burocracia. Madrid: Siglo XXI.
  • Edgley, C. (2010). Backstage in Legal Theatre: a Foucauldian Interpretation of ‘Rationes Decidendi’ on the Question of Taxable Business Profits....
  • Everett, J., Neu, D. y Rahaman, A. (2007). Accounting and the Global Fight Against Corruption. Accounting, Organizations and Society, 32 (6),...
  • Ezzamel, M. y Hoskin, K. (2002). Retheorizing Accounting, Writing and Money with Evidence from Mesopotamia and Ancient Egypt. Critical Perspectives...
  • Flor, N. (2013). La contabilidad vista como dispositivo de poder: aproximación interpretativa desde la perspectiva foucaultiana. Cuadernos...
  • Foucault, M. (1994). Hermenéutica del sujeto. Madrid: Las Ediciones de la Piqueta.
  • Foucault, M. (2001). El sujeto y el poder. En H. Dreyfus, & P. Rabinow, Michel Foucault: más allá del estructuralismo y la hermenéutica,...
  • Foucault, M. (2008). Nacimiento de la biopolítica. Buenos Aires: Fondo de Cultura Económica.
  • Foucault, M. (2011). Seguridad, territorio, población. Buenos Aires: Fondo de Cultura Económica.
  • Giraudeau, M. (2012). Remembering the Future: Entrepreneurship Guidebooks in the US, from Meditation to Method (1945-1975). Foucault Studies,...
  • Gordon, C. (1991). Governmental Rationality: An Introduction. En G. Burchell, C. Gordon, & P. Miller, e Foucault Effect: Studies in Governmentality:...
  • Gómez, M. (2013). Reformas de la contabilidad pública y la construcción del sujeto neoliberal. Recuperado el 03 de mayo de 2016, de https://www.youtube.com/watch?v=WwRcc8FBTUI
  • Graham, C. (2010). Accounting and the Construction of the Retired Person. Accounting, Organizations and Society, 35 (1), 23-46. https://doi.org/10.1016/j.aos.2009.03.001
  • Graham, C. (2012). The Subject of Retirement. Foucault Studies (13), 25-39. http://dx.doi.org/10.22439/ fs.v0i13.3505
  • Hardt, M. y Negri, A. (2012). Declaración. Madrid: Ediciones Akal S.A.
  • Harvey, D. (2013). Ciudades rebeldes: del derecho de la ciudad a la revolución urbana. Madrid: Akal.
  • Helden, J. y Uddin, S. (2016). Public Sector Management Accounting in Emerging Economies: a Literature Review. Critical Perspectives on Accounting,...
  • Himick, D. (2009). Accounting and Chilean Pension Reform. Accounting, Auditing & Accountability Journal, 22 (3), 405-428. https://doi.org/10.1108/09513570910945679
  • Himick, D. (2015). Human Depreciation Accounting and the Emergence of Industrial Pensions: Linking Human Assets to the Firm. Accounting, Auditing...
  • Himick, D. (2016). Actuarialism as Biopolitical and Disciplinary Technique. Accounting, Organizations and Society, 54, 22-44. https://doi.org/10.1016/j.aos.2016.08.005
  • Hood, C. (1991). A Public Management for All Season? Public Administration, 69 (1), 3-19. https://doi.org/10.1111/ j.1467-9299.1991.tb00779.x
  • Hood, C. (1995). The “New Public Management” in the 1980s: Variations on a Theme. Accounting, Organizations and Society, 20 (2/3), 93-109....
  • Hopwood, A. (1992). Accounting Calculation and the Shiing Sphere of the Economic. European Accounting Review, 1 (1), 125-143. http://dx.doi.org/10.1080/09638189200000007
  • Hoskin, K. (2015). “What about the box?” Some Thoughts on the Possibility of ‘Corruption Prevention’, and of ‘the Disciplined and Ethical...
  • Huber, C. y Scheytt, T. (2013). The Dispositif of Risk Management: Reconstructing Risk Management Aer the Financial Crisis. Management Accounting...
  • Jacobs, J. (1961).The Death and Life of American Cities. New York: Random House.
  • Jacobs, J. (1984). Cities and the Wealth of Nations. New York: Random House.
  • Jeacle, I. (2012). Accounting and Popular Culture: Framing a Research Agenda. Accounting, Auditing & Accountability Journal, 25 (4), 580-601....
  • Jeacle, I. (2016). The Diet of the Nation: the State, Family Budgets and the 1930s Nutritional Crisis in Britain. Critical Perspectives on...
  • Jones, M. (2010). Sources of Power and Infrastructural Conditions in Medieval Governmental Accounting. Accounting, Organizations and Society,...
  • Jordan, S., Mitterhofer, H. y Jørgensen, L. (2016). The Interdiscursive Appeal of Risk Matrices: Collective Symbols, Flexibility Normalism...
  • Kornberger, M. y Carter, C. (2010). Manufacturing Competition: How Accounting Practices Shape Strategy Making in Cities. Accounting, Auditing...
  • Kurunmäki, L. (2004). A Hybrid Profession-the Acquisition of Management Accounting Expertise By Medical Professionals. Accounting, Organizations...
  • Kurunmäki, L. y Miller, P. (2011a). Regulatory Hybrids: Partnerships, Budgeting and Modernising. Management Accounting Research, 22 (4), 220-241....
  • Kurunmäki, L. y Miller, P. (2011b). Accounting Within and Beyond The State. Management Accounting Research, 22 (1), 1-5. https://doi.org/10.1016/j.mar.2010.11.003
  • Lambert, C. (2010). The Making of the Management Accountant-Becoming the Producer. Accounting, Organizations and Society, 36 (1), 10-30. https://doi.org/10.1016/j.aos.2010.07.005
  • Lambert, C. y Pezet, E. (2012). Accounting and the Making of Homo Liberalis. Foucault Studies, 9 (13), 67-87. http:// dx.doi.org/10.22439/fs.v0i13.3507
  • Lapsley, I., Miller, P. y Panozzo, F. (2010). Accounting for the City. Accounting, Auditing & Accountability Journal, 23 (3), 305-324....
  • Laval, C. y Dardot, P. (2013). La nueva razón del mundo. Ensayo sobre la sociedad neoliberal. Barcelona: Gedisa S.A.
  • Lazzarato, M. (2013). La fábrica del hombre endeudado. Buenos Aires: Amorrortu.
  • Legendre, P. (2008). Dominium Mundi. El imperio del Management. Buenos Aires: Amorrortu
  • Lehman, C., Annisette, M. y Agyemang, G. (2016). Immigration and Neoliberalism: Three Cases and Counter Accounts. Accounting, Auditing &...
  • Lehman, G. (2005). A Critical Perspective on the Harmonisation of Accounting in a Globalising World. Critical Perspectives on Accounting,...
  • Lima, L. y Craig, R. (2007). Assessing International Accounting Harmonization Using Hegelian Dialectic, Isomorphism and Foucault. Critical...
  • Lukka, K. y Vinnari, E. (2014). Domain Theory and Method Theory in Management Accounting Research. Accounting, Auditing & Accountability...
  • Mahama, H. y Yu Ming, C. (2009). Currency Options Trading Practices and the Construction and Governance of Operational Risk: a Case Study....
  • Massaro, M., Dumay, J. y Guthrie, J. (2016). On the Shoulders of Giants: Undertaking a Structured Literature Review in Accounting. Accounting,...
  • Massey, D. (2005). For Space. Newbury Park: Sage.
  • Massey, D. (2007). World City. Cambridge: Polity Press.
  • Manochin, M., Brignall, S., Lowe, A. y Howell, C. (2011). Visual Modes of Governmentality: Traffic Lights in a Housing Association. Management...
  • Maran, L., Bracci, E. y Funnell, W. (2016). Accounting and the Management of Power: Napoleon’s Occupation of the Commune of Ferrara (1796-1799)....
  • Martínez, D. (2011). Beyond Disciplinary Enclosures: Management Control in the Society of Control. Critical Perspectives on Accounting, 22...
  • McKinlay, A. y Pezet, E. (2010). Accounting for Foucault. Critical Perspectives on Accounting, 21 (6), 486-495. https:// doi.org/10.1016/j.cpa.2009.08.006
  • McKinlay, A., Carter, C., Pezet, E. y Clegg, S. (2010). Using Foucault to Make Strategy. Accounting, Auditing & Accountability Journal,...
  • Mehrpouya, A. y Samiolo, R. (2016). Performance Measurement in Global Governance: Ranking and the Politics of Variability. Accounting, Organizations...
  • Mennicken, A. y Miller, P. (2012). Accounting, Territorialization and Power. Foucault Studies (13), 4-24. http:// dx.doi.org/10.22439/fs.v0i13.3503
  • Miller, P. (1994). Accounting as Social and Institutional Practice: An Introduction. En A. Hopwood y P. Miller, Accounting as Social and Institutional...
  • Miller, P. y O'leary, T. (1987). Accounting and The Construction of The Governable Person. Accounting, 12 (3), 235-265. https://doi.org/10.1016/0361-3682(87)90039-0
  • Miller, P. y Rose, N. (1990). Governing Economic Life. Economy and Society, 19 (1), 1-31. http:// dx.doi.org/10.1080/03085149000000001
  • Morales, J., Gendron, Y. y Guénin-Paracini, H. (2014). State Privatization and the Unrelenting Expansion of Neoliberalism: the Case of the...
  • Mumford, L. (1938). The Culture of Cities. New York: Harcourt Brace.
  • Mumford, L. (1961). The City in History: Its Origins, Its Transformations, and Its Prospects. London: Secker and Warburg.
  • Mutch, A. (2016). Religion and Accounting Texts in Eighteenth Century Scotland Organizational Practices and a Culture of Accountability. Accounting,...
  • Napier, C. (2006). Accounts of Change: 30 Years of Historical Accounting Research. Accounting, Organizations and Society, 31 (4-5), 445-507....
  • Neimark, M. (1990). The King is Dead. Long Live the King! Critical Perspectives on Accounting, 1 (1), 443-114. https:// doi.org/10.1016/1045-2354(90)01010-3
  • Neu, D. (2006). Accounting for Public Space. Accounting, Organizations and Society, 31 (4-5), 391-414. https:// doi.org/10.1016/j.aos.2005.03.001
  • Neu, D. y Graham, C. (2004). Accounting and the Holocausts of Modernity. Accounting, Auditing & Accountability Journal, 17 (4), 578-603....
  • Neu, D. y Graham, C. (2006). The Birth of a Nation: Accounting and Canada’s First Nations, 1860-1900. Accounting, Organizations and Society,...
  • Neu, D., Everett, J. y Rahaman, A. (2015). Preventing Corruption Within Government Procurement: Constructing the Disciplined and Ethical Subject....
  • Neu, D., Ocampo, E., Graham, C. y Heincke, M. (2006). ‘‘Informing’’ Technologies and the World Bank. Accounting, Organizations and Society,...
  • Ochoki, R. (2009). Construction and Effects of Markets in a Local Authority in New Zealand. Accounting, Auditing & Accountability Journal,...
  • O'Connor, J. (2009). e Fiscal Crisis of the State. New Jersey: Transaction Publishers.
  • Offe, C. (1991). Contradicciones del Estado del Bienestar. México: Alianza.
  • Ortega, F. (2007). La contabilidad como mecanismo anátomo y bio-político del poder. Porikan, 9 (12), 179-204.
  • Osborne, D. y Gaebler, T. (1994). La reinvención del gobierno. La influencia del espíritu empresarial en el sector público. Buenos Aires:...
  • O’Regan, P. (2010). ‘A Dense Mass of Petty Accountability’: Accounting in the Service of Cultural Imperialism During the Irish Famine, 1846-1847....
  • Pelger, C. (2016). Practices of Standard-Setting e an Analysis of the IASB's and FASB's Process of Identifying the Objective of Financial...
  • Pirenne, H. (1925). Mediaeval Cities: Their Origins and the Revival of Trade. Princeton: Princeton University.
  • Preston, A. (2006). Enabling, Enacting and Maintaining Action at a Distance: an Historical Case Study of the Role of Accounts in the Reduction...
  • Rahaman, A., Everett, J. y Neu, D. (2007). Accounting and the Move to Privatize Water Services in Africa. Accounting, Auditing & Accountability...
  • Rautiainen, A. (2010). Contending Legitimations. Performance Measurement Coupling and Decoupling in Two Finnish Cities. Accounting, Auditing...
  • Rivera, E. (2012). Foucault: His Influence Over Accounting and Management Research. Building of a Map of Foucault's Approach. International...
  • Rose, N. y Miller, P. (2008). Governing the Present: Administering Economic, Social and Personal Life. Cambridge: Polity Press.
  • Sargiacomo, M. (2015). Earthquakes, Exceptional Government and Extraordinary Accounting. Accounting, Organizations and Society, 42 (1), 67-89....
  • Servalli, S. (2013). The Interface of Power and Charity in the Government of Poor: a Case From The Italian Context in the Sixteenth-Seventeenth...
  • Stein, M. (2008). Beyond the Boardroom: Governmental Perspectives on Corporate Governance. Accounting, Auditing & Accountability Journal,...
  • Thomson, I., Dey, C. y Russell, S. (2015). Activism, Arenas and Accounts in Conflicts Over Tobacco Control. Accounting, Auditing & Accountability...
  • Thomson, I., Grubnic, S. y Georgakopoulos, G. (2014). Exploring Accounting-Sustainability Hybridisation in the UK Public Sector. Accounting,...
  • Tregidga, H. (2013). Biodiversity Offsetting: Problematisation of an Emerging Governance regime. Accounting, Auditing & Accountability...
  • Turok, I. y Mykhnenko, V. (2007). The Trajectories of European Cities, 1960-2005. Cities, 24 (3), 165-182. https:// doi.org/10.1016/j.cities.2007.01.007
  • Vaivio, J. (2006). The Accounting of ‘‘The Meeting’’: Examining Calculability within a ‘‘Fluid’’ Local Space.Accounting, Organizations and...
  • Viana de Souza, F., Corrêa da Silva, M. y Oliveira, A. (2013). Uma análise da produção científica da área de contabilidade governamental nos...
  • Walker, S. (2010). Child Accounting and ‘the Handling of Human Souls’. Accounting, Organizations and Society, 35 (6), 628-657. https://doi.org/10.1016/j.aos.2010.07.001
  • Walker, S. (2016). Revisiting the Roles of Accounting in Society. Accounting, Organizations and Society, 49 (1), 41-50. https://doi.org/10.1016/j.aos.2015.11.007
  • Wall, A. y Connolly, C. (2016). Implementing IFRSs in the UK Devolved Administrations. Accounting, Auditing & Accountability Journal,...
  • Watkins, A. y Arrington, E. (2007). Accounting, New Public Management and American Politics: Theoretical Insights into the National Performance...
  • Weber, M. (1987). La ciudad. Madrid: Las Ediciones de la Piqueta.
  • Zangaro, M. (2011). Subjetividad y trabajo. Una lectura foucaultiana del management. Buenos Aires: Herramienta.