Le rapport à l'autre a lieu dans la concrétude de l'éthique et de l'érotique ; par ailleurs, il se réalise à travers des dispositifs techniques. Nous voudrons ici confronter la phénoménologie/éthique lévinassienne à une pensée de la technique comme constitutive et constituante. En particulier, nous chercherons à faire entrer en dialogue les descriptions de la révélation du visage, d'une part, et, d'autre part, une description fonctionnelle de la corporéité allant jusqu'à prendre en considération son déploiement dans l'outil saisi. L'augmentation technique des corps éthiques sera décrite comme l'affirmation d'un écart entre l'appel et les possibilités de la réponse, écart dans la responsabilité même. Finalement, c'est dans une lecture croisée de Lévinas avec l'analytique existentiale heideggerienne, que nous dégagerons une description de la subjectivité comme la réalisation du pour-l'autre par un être-au-monde. / The relation to the Other takes place in the concreteness of ethics and erotic relations ; in addition, this relation is quite generally mediated through technological devices. Here, we will confront the phenomenology and ethics of Levinas with a vision of technology as anthropologically constitutive and constituting. In particular, we will seek to set up a dialogue between the revelation of the face, on the one hand, and on the other hand a functional description of embodiment that takes into account its technological augmentation through the use of tools. The technological augmentation of ethical bodies will be described as involving an irreducible gap between the appeal from the other and the possibility of responding, a gap within the very domain of responsibility itself. Finally, by means of a comparative reading of Levinas with the existential analytics of Heidegger, we will arrive at a description of subjectivity as consisting in the accomplishment by a being-in-the-world of existing for-the-other.

The aim of this thesis is to problematize how and under what conditions organizational performance is constituted in the practices of performance auditing and accounting. Organizational performance disclosure is a world-wide phenomenon for enabling accountability relationships in large organizations regardless of the societal sector they operate in. In constitutive accounting literature, there is a well-established notion that accounting and performance auditing enable “government at a distance” by representing organizational actions and results of those actions, i.e. by constituting performance.  Accounting and performance auditing have been regarded as “technologies of government” that make government from spatial and temporal distances possible by linking political and programmatic ambitions, i.e., the will of a superior, to everyday organizational conduct. However, whereas many previous studies of accounting and performance auditing as technologies of government focus on the discourses over the technologies of accounting and performance auditing, this thesis focuses its analysis on the operationalization of these technologies in local organizational settings. By studying the constitution of performance in the practices of accounting and performance auditing this thesis contributes by problematizing that which supposedly makes government at a distance possible. The thesis is based on two case studies of performance audit and two case studies of performance reporting. On the basis of these papers, the thesis studies the constitution of performance in performance auditing and accounting. Whereas the constitution of performance may seem stable and unproblematic at the level of discourse, this thesis suggests that constituting performance is a complex process of social construction that requires significant organizational efforts and that the ability of accounting and performance auditing to connect political and programmatic ambitions to daily organizational conduct cannot be taken for granted. The thesis suggest that once we acknowledge that performance is a socially constructed representation of organizational actions and begin to pay attention to how performance is constituted in local organizational settings, we can find new ways of addressing the ongoing challenge of constituting performance in accounting and performance auditing and increase our understanding about the ability of these practices to enable government at a distance. / <p>At the time of doctoral defence the following papers were unoublished and had a status as follows: Paper nr. 2: Manuscript; Paper nr. 3: Manuscript; Paper nr. 4: Manuscript</p>

No description available.

No description available.