"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. (2009). When the Enterprise Culture Meets Identities: A Case Study. In: La place de la dimension européenne dans la comptabilité, le contrôle et l'audit, Actes du 30e Congrès de l'Association Francophone de Comptabilité (AFC). EM Strasbourg.