1. Quantification devices and political or social philosophy: thoughts inspired by the French State accounting reform
- Author
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Eyraud, Corine, Laboratoire d'économie et de sociologie du travail (LEST), Aix Marseille Université (AMU)-Centre National de la Recherche Scientifique (CNRS), and Laboratoire d'Economie et de Sociologie du Travail (LEST)
- Subjects
Economics ,Frankreich ,accounting ,neoliberalism ,neues Steuerungsmodell ,öffentliche Verwaltung ,politische Philosophie ,ddc:350 ,political philosophy ,dispositif ,Political science ,reform ,[SHS.SOCIO]Humanities and Social Sciences/Sociology ,Wirtschaft ,public administration ,Verwaltungswissenschaft ,[SHS.ECO]Humanities and Social Sciences/Economics and Finance ,Rechnungslegung ,economic efficiency ,Kosten-Nutzen-Analyse ,[SHS.GESTION]Humanities and Social Sciences/Business administration ,New Public Management ,France ,public private partnership ,social philosophy ,Allgemeines, spezielle Theorien und Schulen, Methoden, Entwicklung und Geschichte der Politikwissenschaft ,Öffentliche Verwaltung, Militärwissenschaft ,Politikwissenschaft ,rendering of accounts ,decision making ,politische Entscheidung ,Sozialphilosophie ,Entscheidungsfindung ,öffentliches Unternehmen ,ddc:330 ,Administrative Science ,Quantifizierung ,Rechnungswesen ,Public Private Partnership ,Public administration ,cost-benefit analysis ,Dispositiv ,public enterprise ,SOCIOLOGY ,quantification ,Öffentliche Finanzen und Finanzwissenschaft ,Neoliberalismus ,Wirtschaftlichkeit ,Public Finance ,ddc:320 ,Basic Research, General Concepts and History of Political Science ,sociology of quantification ,sociology of accounting ,new public management ,political decision - Abstract
International audience; Our various studies in the sociology of quantification have convinced us that it is possible to look at social or political philosophies and seemingly technical tools at the same time, considering them as a totality. The works of Alain Desrosières have also demonstrated this. But our recent work on the French State accounting reform has shown that the new accounting system can be used in many different ways, for very different, and even divergent purposes. There seems to be no unequivocal link between a kind of quantification device and a specific social philosophy. This article aims to reconsider the nature and conditions of this link, on the basis of our recent work on state accounting reform.
- Published
- 2016
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