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Mesurer et définir la valeur des marques - un enjeu dans la concurrence entre groupes professionnels

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Author Info

  • Anne-Laure Farjaudon

    ()
    (Université Paris-Dauphine)

  • Jérémy Morales

    ()
    (Université Paris-Dauphine)

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    Abstract

    (VF)Les pratiques de contrôle de gestion sont influencées par différents groupes professionnels, leurs interprétations et leur recherche de pouvoir. Cette recherche porte sur une entreprise dont la stratégie, comme la gestion quotidienne, reposent sur des enjeux non financiers, et notamment sur le concept de « marque ». Nous montrons comment les contrôleurs de gestion y associent une mesure financière, et donc une définition issue de leur champ d’expertise, ce qui leur permet de s’approprier ce concept. En imposant des interprétations financières des concepts centraux d’autres groupes professionnels, les contrôleurs de gestion étendent le domaine de la comptabilité et consolident leur position.(VA)Management control practices are influenced by different professional groups, their interpretations and power struggles. We study a company whose strategy and daily management rely on non financial stakes, notably upon the concept of “brand”. We show how management accountants introduce a financial measure of "brand", thus proposing a definition inspired by their field of expertise. By imposing financial interpretations of major concepts of other professional groups, accountants extend the field of accounting and consolidate their position.

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    Bibliographic Info

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

    Volume (Year): 14 (2011)
    Issue (Month): 3 (September)
    Pages: 63-90

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    Handle: RePEc:dij:revfcs:v:14:y:2011:i:q3:p:63-90.

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    Related research

    Keywords: concurrence entre groupes professionnels; appropriation du savoir; définitions légitimes; valeur financière des marques; professional competition; knowledge appropriation; legitimate definitions; financial value of brands.;

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    References

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    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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    1. Briers, Michael & Chua, Wai Fong, 2001. "The role of actor-networks and boundary objects in management accounting change: a field study of an implementation of activity-based costing," Accounting, Organizations and Society, Elsevier, vol. 26(3), pages 237-269, April.
    2. Bouquin, Henri, 2005. "Les fondements du contrôle de gestion," Economics Papers from University Paris Dauphine 123456789/636, Paris Dauphine University.
    3. Annick Bourguignon & Alan Jenkins, 2004. "Changer d’outils de contrôle de gestion?De la cohérence instrumentale a la cohérence psychologique," Revue Finance Contrôle Stratégie, revues.org, vol. 7(3), pages 31-61, September.
    4. 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.
    5. 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.
    6. 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.
    7. 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.
    8. Covaleski, Mark A. & Dirsmith, Mark W. & Rittenberg, Larry, 2003. "Jurisdictional disputes over professional work: the institutionalization of the global knowledge expert," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 323-355, May.
    9. Ezzamel, Mahmoud & Willmott, Hugh & Worthington, Frank, 2008. "Manufacturing shareholder value: The role of accounting in organizational transformation," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 107-140.
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