Accounting and the construction of the governable person

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