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dc.contributor.authorLabardin, Pierre
dc.date.accessioned2014-07-09T08:12:32Z
dc.date.available2014-07-09T08:12:32Z
dc.date.issued2014-03
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/13686
dc.language.isoenen
dc.subjectEmployés de bureauen
dc.subjectMilieu de travailen
dc.subjectTaylorismeen
dc.subjectPont-à-Mousson SAen
dc.subjectAccounting clerksen
dc.subjectFoucaulten
dc.subjectMicro-historyen
dc.subjectSocial spaceen
dc.subjectTaylorismen
dc.subjectWorkspaceen
dc.subject.ddc657en
dc.subject.classificationjelA14en
dc.subject.classificationjelL23en
dc.subject.classificationjelL64en
dc.subject.classificationjelM12en
dc.subject.classificationjelM41
dc.subject.classificationjelM54
dc.subject.classificationjelN34
dc.subject.classificationjelN64
dc.titleThe spatial downgrading of accounting clerks: the case of Pont-à-Moussonen
dc.typeArticle accepté pour publication ou publié
dc.description.abstractenResearch into accountancy has concentrated largely on professional accountants and has tended to ignore accounting clerks. Based on a micro-historical approach and the case of a French company as a starting point, this study explores the evolution of workspace and demonstrates how the space allocated to accountants changed during the inter-war period. We adopt Bourdieu's notion of social space to bring together spatial practices and overhead cost calculations, and Foucault's analysis of space to define office space mobility. This work sheds light on the influence of Taylorism on the accounting world, how it affected accounting clerks and, finally, the social downgrading that resulted from the reconfiguration of workspaces. This research contributes to the history of the workspace and to the history of the separation between accounting clerks and chartered accountants.en
dc.relation.isversionofjnlnameAccounting History Review
dc.relation.isversionofjnlvol24en
dc.relation.isversionofjnlissue1en
dc.relation.isversionofjnldate2014-03
dc.relation.isversionofjnlpages27-45en
dc.relation.isversionofdoihttp://dx.doi.org/10.1080/21552851.2014.916224en
dc.relation.isversionofjnlpublisherRoutledgeen
dc.subject.ddclabelContrôle de gestion Comptabilitéen
dc.relation.forthcomingnonen
dc.relation.forthcomingprintnonen


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