Властоментальность и учетные практики

Политическая концептология: журнал метадисциплинарных исследований. 2015. № 1. С. 18–26.

Volkova O. N.

The objectives of the study are to examine the regimes of governmentality in accounting practices and to find whether they influence the trust in society. Accounting is considered as a set of institutional practices, governmentality is understood as organized practices  through which actors are governed, a way of existence of relationship management and the subordinate actors in social spaces. The interference between accounting practices and governmentality regimes is discussed. A scenario was developed for study of technical, visual, epistemic and professional dimension of accounting practices. It is shown that the technical dimension opens ways to manage space and time, the epistemic dimension provides means for total control, visual one - to openness and transparency in the society. Professional dimension shows the changes of values ​​in the accounting profession and the penetration of accounting into other professional practices. Based upon the accounting practices, governmentality changed the character of trust in society. It is shown that total diffusion of quantification, ranking, estimation and audit techniques can be considered as a new paradigm of trust (trust to rituals but not personal skills) in modern regimes of governmentality.

Keywords: власть, доверие, аудит, концепт, audit, trust, Мишель Фуко, accounting, учет, power, Michel Foucault, concept, governmentality, gouvernementalité, властоментальность, режимы практик, accounting practice regime