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L’évolution du métier de directeur financier : origines, compétences, trajectoires

Author

Listed:
  • Nicolas Berland

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

  • Marie Redon

    (IESEG - UCL - Université catholique de Lille)

  • Laetitia Legalais

    (UP1 - Université Paris 1 Panthéon-Sorbonne)

Abstract

Financial Services emerged as a department in French firms at the beginning of the 20th century. However, it was yet not distinct from the administrative function. The example of Saint-Gobain illustrates how the department gained its autonomy after the Second World War. From the end of the sixties or the beginning of the seventies, the financial services department engaged in a long process of professionalization to accompany the strategic and operational development of large companies. From the eighties, the profession of financial officers became increasingly fragmented to cope with the different missions it was being assigned. The development of shared service centers and digitalization, however, have been diminishing its sphere of influence and threatening the profession.

Suggested Citation

  • Nicolas Berland & Marie Redon & Laetitia Legalais, 2019. "L’évolution du métier de directeur financier : origines, compétences, trajectoires," Post-Print hal-02308775, HAL.
    • Handle: RePEc:hal:journl:hal-02308775
    DOI: 10.3917/eh.095.0055
    as

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