This paper discusses Foucault's analyses of the rise of the entrepreneur in the second half of the 20th century. Whereas Foucault based his conclusions on readings of economic theory, we propose here to look at "practical texts," i.e. entrepreneurship guidebooks, in the way Foucault himself did...

The rapid development of financial audit and its applicability can be an important factor for the development of a company. The explication is that the financial auditors are not require to account for the company’s transactions, but they have to check the elements from their financial...