"Enterprise Culture" (EC), with its two central characters of the sovereign customer and the enterprising self, has been described as a discourse operating at different levels in organizations and society. This communication addresses the question of the level of freedom of individuals when they are confronted with this discourse and related technologies. A case study conducted in a large French public sector firm shows that, when their identities are questioned, individuals re-interpret the discourse in the form of a subtle but sound resistance to the systems operationalizing EC.
ANCELIN-BOURGUIGNON, A., SAULPIC, O. and ZARLOWSKI, P. (2009). When the Enterprise Culture Meets Identities: A Case Study. In: Proceedings of the 32nd Annual Congress of the European Accounting Association (EAA) (Site internet). European Accounting Association (EAA).