Construction of management accountants’ occupational identity in a context where financial performance is in search of legitimacy: the case of the french armed forces

Certain recent articles concerning the arrival of management accountants in the public sector announce the uncontested victory of a financial logic over professional logic which has until now governed many public sector organisations. However, the research works on « New Public Management » have focused on those who resist to this "managerialization" of the public sector to the detriment of other actors. Whilst we do not wish to close the door on the former, this paper proposes to examine the position of these upholders of a ‘managerial/financial' logic a bit more closely. Who are they ? Where do they come from and in which direction are they headed? How do they experience their position in a context in which financial matters have yet to prove their importance ? Are they recognised by their peers ? If not, how do they create a space for themselves ? These questions remain unanswered and lead us to pose the following research question : how do management accountants construct their professional identity in a context in which financial performance still has to gain credibility ? This paper aims to answer this question through a qualitative study undertaken in conjunction with the French armed forces on the basis of 62 interviews and non-participatory observation sessions.