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The making of the management accountant. Becoming the producer of truthful knowledge

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  • Lambert, Caroline
  • Pezet, Eric

Abstract

In this paper, the authors analyse the practices through which the management accountant is constructed as a knowing subject and becomes a producer of truthful knowledge. They draw on a case study of an automobile equipment manufacturer in which management accountants play a central role. The centrality of their role is evidenced, among other aspects, by their participation in online reverse auctions, wherein they commit themselves and their company to long-term projects. This commitment is constitutive of their identity as knowing subjects and organisational truth tellers. However, the “validity” of the truth they produce can only be assessed over time. They argue that, in this firm, monthly performance review meetings constitute “accounting trials of truth” during which peers and senior management crossexamine the accounting truth presented. Preparations for these trials of truth constitute a form of subjectivation whereby management accountants act on their ways of being in the firm and become the producers of truthful knowledge.

Suggested Citation

  • Lambert, Caroline & Pezet, Eric, 2010. "The making of the management accountant. Becoming the producer of truthful knowledge," HEC Research Papers Series 932, HEC Paris.
    • Handle: RePEc:ebg:heccah:0932
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    File URL: http://www.hec.fr/var/fre/storage/original/application/58887e6e6673f24cf6b9cf860eb70009.pdf
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    References listed on IDEAS

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    1. Anderson-Gough, Fiona & Grey, Christopher & Robson, Keith, 2005. ""Helping them to forget..": the organizational embedding of gender relations in public audit firms," Accounting, Organizations and Society, Elsevier, vol. 30(5), pages 469-490, July.
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    Cited by:

    1. Kornberger, Martin & Justesen, Lise & Mouritsen, Jan, 2011. "“When you make manager, we put a big mountain in front of you”: An ethnography of managers in a Big 4 Accounting Firm," Accounting, Organizations and Society, Elsevier, vol. 36(8), pages 514-533.
    2. Sèna John-Ahyee, 2012. "La stabilité des activités des contrôleurs de gestion est-elle paradoxale?," Post-Print hal-00690976, HAL.
    3. Martin Kornberger & Lise Justesen & Jan Mouritsen, 2011. "“When you make manager, we put a big mountain in front of you” : An ethnography of managers in a Big 4 Accounting Firm," Post-Print hal-02276736, HAL.
    4. Thomson, Ian & Grubnic, Suzana & Georgakopoulos, Georgios, 2014. "Exploring accounting-sustainability hybridisation in the UK public sector," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 453-476.
    5. repec:dau:papers:123456789/13554 is not listed on IDEAS
    6. McDaid, Emma & Andon, Paul & Free, Clinton, 2023. "Algorithmic management and the politics of demand: Control and resistance at Uber," Accounting, Organizations and Society, Elsevier, vol. 109(C).
    7. Joyce, Yvonne, 2014. "Knowledge mandates in the state–profession dynamic: A study of the British insolvency profession," Accounting, Organizations and Society, Elsevier, vol. 39(8), pages 590-614.
    8. Rowe, Casey & Shields, Michael D. & Birnberg, Jacob G., 2012. "Hardening soft accounting information: Games for planning organizational change," Accounting, Organizations and Society, Elsevier, vol. 37(4), pages 260-279.

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    More about this item

    Keywords

    management accountant; subjectivation; trials of truth; Foucault;
    All these keywords.

    JEL classification:

    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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