Is it possible to use Makefile to compile a directory with a different compiler?

Is it possible to use Makefile to compile a directory with a different
compiler?

So I've seen how you can use a string subtitution 'hack' to get a certain
file to compile with a different compiler (link here). Are there any
methods of having a whole directory compiled with a completely separate
compiler? So all the files within, source and headers, get compiled
separately?
For example say I want to compile a program with ICC but use VC for a
certain directory.