The making of the management accountant. Becoming the producer of truthful knowledge

In this paper, the authors analyse the practices through which the management accountant is constructed as a knowing subject and becomes a producer of truthful knowledge. They draw on a case study of an automobile equipment manufacturer in which management accountants play a central role. The centrality of their role is evidenced, among other aspects, by their participation in online reverse auctions, wherein they commit themselves and their company to long-term projects. This commitment is constitutive of their identity as knowing subjects and organisational truth tellers. However, the “validity” of the truth they produce can only be assessed over time. They argue that, in this firm, monthly performance review meetings constitute “accounting trials of truth” during which peers and senior management crossexamine the accounting truth presented. Preparations for these trials of truth constitute a form of subjectivation whereby management accountants act on their ways of being in the firm and become the producers of truthful knowledge.management accountant; subjectivation; trials of truth; Foucault

Symmetry-breaking phase transition in a dynamical decision model

We consider a simple decision model in which a set of agents randomly choose one of two competing shops selling the same perishable products (typically food). The satisfaction of agents with respect to a given store is related to the freshness of the previously bought products. Agents select with a higher probability the store they are most satisfied with. Studying the model from a statistical physics perspective, both through numerical simulations and mean-field analytical methods, we find a rich behaviour with continuous and discontinuous phase transitions between a symmetric phase where both stores maintain the same level of activity, and a phase with broken symmetry where one of the two shops attracts more customers than the other.Comment: 13 pages, 6 figures, submitted to JSTA

A new nonlocal thermodynamical equilibrium radiative transfer method for cool stars

Context: The solution of the nonlocal thermodynamical equilibrium (non-LTE) radiative transfer equation usually relies on stationary iterative methods, which may falsely converge in some cases. Furthermore, these methods are often unable to handle large-scale systems, such as molecular spectra emerging from, for example, cool stellar atmospheres. Aims: Our objective is to develop a new method, which aims to circumvent these problems, using nonstationary numerical techniques and taking advantage of parallel computers. Methods: The technique we develop may be seen as a generalization of the coupled escape probability method. It solves the statistical equilibrium equations in all layers of a discretized model simultaneously. The numerical scheme adopted is based on the generalized minimum residual method. Result:. The code has already been applied to the special case of the water spectrum in a red supergiant stellar atmosphere. This demonstrates the fast convergence of this method, and opens the way to a wide variety of astrophysical problems.Comment: 13 pages, 9 figure

Genotyping: What Applied Economists Should Know

Livestock Production/Industries,

Discipliner les autres et agir sur soi : les vies du contrôleur de gestion

Numerous critical studies argue that control of individuals is obtained through domination. In this article, the authors focus on the design and on the development of a Panoptic organization and not on its implementation. By taking this point of view, they demonstrate the possibility of going further the disciplinary metaphor, and they underline the commitment of the subject in games of truth (Foucault, 1984b). Another main contribution relies on the specific point of view adopted to observe the Panopticon: the one of the overseer, i.e, the controller.Foucault; subjectivation; games of truth; controller; car industry

Discipliner et agir sur soi La double vie du contrôleur de gestion

Dans le courant dit critique, de nombreux travaux montrent que le contrôle des individus est obtenu en ayant recours à des effets de domination. Les travaux de Michel Foucault inspirent ce type de recherches en comptabilité et en contrôle, et la métaphore du Panoptique est devenue une référence lorsqu'il s'agit de s'interroger sur l'application de normes dans l'entreprise. Toutefois, si des organisations assimilables à un panoptique ont été identifiées, notamment par Hopper et Macintosh (1997), la plupart des recherches se limitent à comparer ces structures au panoptique, sans le questionner. Comment est instaurée et se maintient une structure panoptique ? Telle est la question à laquelle nous cherchons à apporter des réponses dans cet article. L'étude du cas d'Equipauto, un équipementier automobile, montre qu'il existe dans l'organisation, un lien entre un contrôle de type disciplinaire –associé au panoptique- et un contrôle exercé par les individus sur eux-mêmes. Chez Equipauto, le contrôleur de gestion est ainsi soumis à des épreuves de vérité face aux clients, aux ingénieurs, à sa hiérarchie, et doit montrer qu'il est celui qui produit et fait respecter la norme. En décidant ce au nom de quoi on exclut, il devient le producteurs d'un « savoir vrai » sur l'activité économique, acteur clé de la conception et du maintien du panoptique. Mais cette position implique également un travail permanent sur soi, ce que nomme Foucault « la subjectivation ». En s'intéressant à la conception et au maintien du panoptique plutôt qu'à sa mise en oeuvre, nous montrons ainsi qu'il est possible de dépasser la métaphore disciplinaire et de mettre en évidence l'engagement du sujet dans des jeux de vérité (Foucault, 1984b). De plus, nous choisissons une perspective très rarement adoptée, celle d'observer le panoptique du point de vue du gardien, i.e., le contrôleur de gestion.Foucault; subjectivation; épreuve de vérité; contrôleur de gestion; étude de cas; automobile

Discipliner les autres et agir sur soi : la double vie du contrôleur de gestion.

Dans le courant dit critique, de nombreux travaux montrent que le contrôle des individus est obtenu en ayant recours à des effets de domination. En nous intéressant à la conception et au maintien du panoptique plutôt qu'à sa mise en oeuvre, nous montrons qu'il est possible de dépasser la métaphore disciplinaire et de mettre en évidence l'engagement du sujet dans des jeux de vérité.Numerous critical studies argue that control of individuals is obtained through domination. In this article, we focus on the design and on the development of a panoptic organization and not on its implementation. By taking this point of view, we demonstrate the possibility of going beyond the disciplinary metaphor, and we underline the commitment of the subject in games of truth (Foucault, 1984b). Another main contribution relies on the specific point of view adopted to observe the Panopticon : the one of the overseer, i.e., the controllerFoucault; Epreuve de vérité; Contrôleur de gestion; Subjectivation;

CONSUMER VALUATION OF GENETICALLY MODIFIED FOODS AND THE EFFECT OF INFORMATION BIAS

Bid prices were elicited for standard-label cookies, muffins, and potato chips and those identified as not including genetically modified (GM) ingredients using an experimental auction. Including a statement that the product did not include GM ingredients increased bids over those offered for standard-label products. Providing negative-biased information about the impact of GM crops on the environment increased the risk participants associated with GM foods, and positive-biased information decreased perceived risk. Overall, providing impact information, whether positive- or negative-biased, increased bids for products presumed GM. The influence of information bias on bids varied among selected participant groups, supporting the presence of uniquely responsive market segments.biotechnology, environment, experimental auction, genetically modified, information, willingness-to-pay, Food Consumption/Nutrition/Food Safety, Research and Development/Tech Change/Emerging Technologies,

DEMAND ESTIMATION FOR AGRICULTURAL PROCESSING CO-PRODUCTS

Co-products of processing agricultural commodities are often marketed through private transaction rather than through public markets or those in which public transaction information is recorded or available. The resulting lack of historical price information prohibits the use of positive time series techniques to estimate demand. Demand estimates for co-products are of value to both livestock producers, who obtain them for use in livestock rations, and processors, who must sell or otherwise dispose of them. Linear programming has long been used, first by researchers and later as a mainstream tool for nutritionists and producers, to formulate least-cost livestock rations. Here it is used as a normative technique to estimate step function demand schedules for co-products by individual livestock classes within a crop-reporting district. Regression is then used to smooth step function demand schedules by fitting demand data to generalized Leontief cost functions. Seemingly unrelated regression is used to estimate factor demand first adjusted for data censoring using probit analysis. Demand by individual livestock classes is aggregated over the number of livestock within a region. Quantities demanded by beef cows for each of the three co-products considered, sugarbeet pulp, wheat middlings, and potato waste, are large relative to other species because of their predominance in the district. At the current price for sugarbeet pulp, quantity demanded by district livestock is low. However quantity demanded is price elastic and becomes much greater at lower prices. Wheat middlings can be an important component of livestock rations, even at higher prices. At a price slightly below the current price, local livestock demand would exhaust the wheat middlings produced at the district's only wheat processing plant. Potato waste is most appropriate for ruminant diets because these animals are able to consume a large quantity of this high moisture feedstuff. Potato waste can be a cost-effective component in beef and dairy rations. Practically, livestock markets for potato waste must be in close proximity to a potato processing plant. Its high moisture content limits the distance it can be economically transported. At current prices, potato waste can be economically included in the ration for beef cows on a farm nearly 100 miles from the processing plant, although storage challenges may restrict use of the feed to closer operations.co-products, demand estimation, econometrics, linear programming, Agribusiness,