Les pratiques occultes des contrôleurs de gestion:une étude ethnographique du «sale boulot»
Abstract(VF)À partir d’une étude ethnographique, nous analysons les pratiques occultées de contrôleurs de gestion. Nous montrons que,souhaitant s’identifier à des consultants internes, ils ne vont pas chercher à « se vendre » auprès des managers. Au contraire, ils adoptent une stratégie d’évitement, tentent de déléguer, ou de dissimuler, les tâches qu’ils considèrent comme impures et qui constituent leur sale boulot. Le rapport des contrôleurs à leur travail, leur choix d’orienter l’attention vers certains phénomènes plutôt que d’autres, influencent les pratiques de contrôle dans l’organisation.(VA)Based on an ethnographic study, this paper analyzes hidden activities in management controllers’ practice. We show that, while they wish to appear as business partners, they do not “sell” themselves to managers. On the contrary, they adopt avoidance strategies, intending to delegate or dissimulate the tasks they consider as impure, that is to say those that constitute their “dirty work”. We argue that management accountants’ feelings about their job shape control processes within the organisation.
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Bibliographic InfoArticle provided by revues.org in its journal Revue Finance Contrôle Stratégie.
Volume (Year): 12 (2009)
Issue (Month): 2 (June)
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Find related papers by JEL classification:
- M49 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Other
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