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Les Individus Et Leurs Roles : L'Apport Des " Personnages " Au Travail Vivant

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  • François-Régis Puyou

    (Audencia Recherche - Audencia Business School)

Abstract

The aim of this paper is to understand how individuals involved in contemporary firms characterized by managerial optimization practices may safeguard the conditions necessary for collective living praxis to happen. Michel Henry's concept of "living praxis" is a form of cooperation which satisfies life basic needs and increases the individuals' powers to act. The empirical material comes from a field study conducted in a large airport retailer company illustrating how the roles assigned to management accountants and operational managers are sometimes hindering and sometimes supporting living praxis. Gély's concept of "character" defined as the dynamic encounter of an individual and his/her role (2007) will help us identify the necessary conditions for collective living praxis to happen.

Suggested Citation

  • François-Régis Puyou, 2012. "Les Individus Et Leurs Roles : L'Apport Des " Personnages " Au Travail Vivant," Post-Print hal-00690954, HAL.
  • Handle: RePEc:hal:journl:hal-00690954
    Note: View the original document on HAL open archive server: https://hal.science/hal-00690954
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    References listed on IDEAS

    as
    1. Eric Fay & Lucas Introna & François-Régis Puyou, 2010. "Living with numbers: Accounting for subjectivity in/with management accounting systems," Post-Print hal-00771160, HAL.
    2. Eric Faÿ & Lucas Introna & François-Régis Puyou, 2010. "Living with numbers : Accounting for subjectivity in/with management accounting systems," Post-Print hal-02312445, HAL.
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