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Utilisation identitaire des dispositifs de contrôle par les membres d’un groupe professionnel : le cas des acheteurs

Author

Listed:
  • Hicham Sebti
  • Benoît Gérard
  • Ludivine Perray-Redslob

Abstract

Offering an identity-based interpretation of intergroup conflict, this article renews research on the use of management accounting systems in professional competition. Based on the social identity theory (Tajfel & Turner 1979, 1986) and a qualitative study lead among buyers, it outlines new uses of management accounting systems in interprofessional conflicts. It especially shows that the use of management accounting systems in professional competition is not restricted to addition of new systems or extension of existing systems ? changing organizational practices ? but can also take cognitive and socio-cognitive forms that do not change organizational practices.

Suggested Citation

  • Hicham Sebti & Benoît Gérard & Ludivine Perray-Redslob, 2015. "Utilisation identitaire des dispositifs de contrôle par les membres d’un groupe professionnel : le cas des acheteurs," ACCRA, Association francophone de comptabilité, vol. 21(2), pages 13-32.
    • Handle: RePEc:cai:accafc:cca_212_0013
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    Citations

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    Cited by:

    1. Lambert Jerman & Alaric Bourgoin, 2016. "L'identité négative de l'auditeur," Post-Print hal-01902594, HAL.
    2. Ben Khaled, Wafa & Gérard, Benoît & Farjaudon, Anne-Laure, 2022. "Analysis of the political and identity dynamics of a dominant mode of control: The case of business ethics control and its legalization," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 88(C).

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