De la Réforme Sociale à l’Optimisation du Risque-Rendement : une compréhension du processus de gouvernementalisation au travers de l’histoire d’une Banque Ouvrière en Amérique Latine.

Abstract : In the world of organizations, banks are characterized by three particular elements: the preeminence of calculations in defining the course of action of the organization; building control and evaluation devices for customers, who, in accounting terms, are their assets; the key role they play in the dissemination of economic rationality in society. Therefore, all banks are based on calculations, and also on paradigms from political economy and its implicit moral imperatives. However, relations between these constitutive dimensions of the banking practices have been little explored by research in accounting. The aim of this work is to contribute to a better knowledge of banking practices and its role in the construction of individuals governed by economic reason. To this end, this work was conducted with close reference to the social and technical history of a particular banking organization, Costa Rica’s Banco Popular y de Desarrollo Comunal (BPDC). The case study has three levels. First, the “governmental discourse” level, which we studied through systematic analysis of the original files and amendments of the organic law of BPDC. In this analysis we identified five political rationales that have historically disputed hegemony in the definition of the conception of control of the organization. Secondly, we studied the level of strategic decision, emphasizing the conflicts linked to the management of assets and liabilities. In this part we put in evidence the relationship between calculative technologies and political rationales identified in the previous level and we show the ways in which the evidence of justification was displaced to reach agreements and make decisions. Finally, the third level of the study has to do with the interaction between the borrowers and the organization. To address it, we reconstructed the history of the devices used to evaluate the borrowers. Thus, we show the relationship between ways of resolving conflicts at the strategic level of the organization and ways to assess credit risk. This work is related to current research trends that study relationships between political economy and management tools. Its aim is to discuss with governmentality studies in accounting. Its main contribution is the construction of a different approach to understand the way in which economic rationality is diffused into the functioning of organizations.
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Luis-Emilio Cuenca Botey. De la Réforme Sociale à l’Optimisation du Risque-Rendement : une compréhension du processus de gouvernementalisation au travers de l’histoire d’une Banque Ouvrière en Amérique Latine.. Economies et finances. HEC, 2015. Français. ⟨NNT : 2015EHEC0010⟩. ⟨tel-02003619⟩

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