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Le projet professionnel des contrôleurs de gestion : analyser des données pour aider les managers à prendre des décisions rationnelles ?

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  • Jérémy Morales

Abstract

Literature often presents a transition in management accountants? role, less focused on technical aspects and increasingly oriented towards managerial and operational issues. Based on a field study of five cases in which observation and interviews were undertaken, this paper addresses the effects of this discourse on the way management accountants understand and enact their job. Precisely, this paper shows the empirical diversity underlying the words that management accountants use to account for their work, and contributes to debates about the links between practices, identity and professional projects by highlighting the role of symbolic categorisation.

Suggested Citation

  • Jérémy Morales, 2013. "Le projet professionnel des contrôleurs de gestion : analyser des données pour aider les managers à prendre des décisions rationnelles ?," ACCRA, Association francophone de comptabilité, vol. 19(2), pages 41-70.
    • Handle: RePEc:cai:accafc:cca_192_0041
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