La contribution des espaces de travail sur l’identité et de la formation initiale comptable à la légitimation du contrôle de gestion : le cas d’un séminaire d’art en master

Our article analyzes how the unusual spaces of the education of pre-professional accountants take part in the professional project of management accountants. We apply the concept of “identity workspace” to the qualitative study of an arts-based seminar offered in a master’s degree specializing in management accounting and auditing. We show that this unusual space offers to a diverse accounting community an analytical and discursive workspace on the professional identity of management accountants. By allowing the community to develop and share consensus observations on management accountants’ challenges and on possible solutions, this space contributes to the recognition of the profession. We enrich the documentation of the contexts and actors of the professional project, detail the mechanisms supporting it in the unusual spaces of the pre-professional phase of accountants, and refine the understanding of the participation of the different spaces of accountants in this professional project.