For pure intellectual and verbal verve and daring, few fields of research rival that of Accounting Auditing Control. An audaciously provocative new example appears in the journal Accounting Auditing Control:
“Rhizomic Digitized Surveillance, Contradictions, and Managerial Control Practice: Insights from the Société Générale Scandal,” by Aziza Laguecir and Bernard Leca (published in vol. 29, no. 1, 2023, pp. 7-38).
From the first word of the title (“rhizomic”) to the final sentence of the text (an 86-word single-sentence quotation from the plain-spoken philosopher Michel Foucault) it identifies, amplifies, and gives glory to mysteries that otherwise might have remained obscure.
It’s all about ambiguity-filled contradictions, explain the authors: “We question whether these contradictions are unintentional or deliberately designed to reduce control efficiency in digitized contexts and preserve certain operational practices.”