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#Ustoo: Control Pathologies And Gender In East Asia, Jing Wang, Gary S. Monroe

Faculty of Business - Papers (Archive)

Many East Asian companies employ a Confucian management style. A Confucian management style is characterized by: paternalism, centralized control, harmony and expectations of obedience (Miles and Goo, 2013).1 Accounting is a mechanism that enables control by providing knowledge that can be used to control employees and with such control come expectations of obedience. Several accounting researchers have employed the Foucauldian concepts of surveillance, enclosure and the making of efficient, docile bodies to show how accounting enables managers to discipline, control performance and exact obedience (Knights and Collinson,1987; Cowton and Dopson, 2002; Hopper and Macintiosh, 1993; Macintosh, 2002). While these case …