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Les pratiques occultes des contrôleurs de gestion:une étude ethnographique du «sale boulot»

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  • Caroline Lambert

    ()
    (HEC paris)

  • Jérémy Morales

    (Université de Paris 9 Dauphine)

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    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 Info

    Article provided by revues.org in its journal Revue Finance Contrôle Stratégie.

    Volume (Year): 12 (2009)
    Issue (Month): 2 (June)
    Pages: 5-34

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    Handle: RePEc:dij:revfcs:v:12:y:2009:i:q2:p:5-34.

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    Related research

    Keywords: contrôleurs de gestion; ethnographie; sale boulot; management controllers; ethnography; dirty work.;

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    References

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    1. Thomas Ahrens & Christopher Chapman, 2000. "Occupational identity of management accountants in Britain and Germany," European Accounting Review, Taylor & Francis Journals, vol. 9(4), pages 477-498.
    2. Gendron, Yves & Cooper, David J. & Townley, Barbara, 2007. "The construction of auditing expertise in measuring government performance," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 101-129.
    3. Hopper, Trevor M., 1980. "Role conflicts of management accountants and their position within organisation structures," Accounting, Organizations and Society, Elsevier, vol. 5(4), pages 401-411, October.
    4. Dechow, Niels & Mouritsen, Jan, 2005. "Enterprise resource planning systems, management control and the quest for integration," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 691-733.
    5. Ahrens, Thomas, 1997. "Talking Accounting: An Ethnography Of Management Knowledge In British And German Brewers," Accounting, Organizations and Society, Elsevier, vol. 22(7), pages 617-637, October.
    6. Ahrens, Thomas & Chapman, Christopher S., 2007. "Management accounting as practice," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 1-27.
    7. Roberts, John, 1991. "The possibilities of accountability," Accounting, Organizations and Society, Elsevier, vol. 16(4), pages 355-368.
    8. Ahrens, Thomas, 1996. "Styles of accountability," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 139-173.
    9. Dent, Jeremy F., 1990. "Strategy, organization and control: Some possibilities for accounting research," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 3-25.
    10. Ezzamel, Mahmoud & Willmott, Hugh & Worthington, Frank, 2004. "Accounting and management-labour relations: the politics of production in the 'factory with a problem'," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 269-302.
    11. Dent, Jeremy F., 1991. "Accounting and organizational cultures: A field study of the emergence of a new organizational reality," Accounting, Organizations and Society, Elsevier, vol. 16(8), pages 705-732.
    12. Ahrens, T., 1996. "Styles of Accountability," Papers 96-119, University of Southampton - Department of Accounting and Management Science.
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