IDEAS home Printed from https://ideas.repec.org/a/cai/accafc/cca_222_0077.html
   My bibliography  Save this article

Antenarration et communication financière : leçons de l’opération Areva/UraMin

Author

Listed:
  • Véronique Blum
  • Bernard Gumb

Abstract

The main aim of this article is to check the potential of the antenarrative approach designed by Boje (2001, 2011a) when applied in an unprecedented way, to a financial communication issue. A longitudinal study of the acquisition of UraMin by Areva in 2007 is conducted from its initial prospective story (ante-narration) to its consequences and influence on discourses of the diverse involved actors. Distinct phases in the communication of the buyer are identified : the first one evokes conquest, the second is a phase of doubt and the third one announces a serious questioning. By combining ante-narration and legitimation theories, we show how diverse actors influence the legitimating issues once the operation becomes a ?public affair?. Through this case study we both pinpoint the potential and the limits of ante-narration. Moreover, due to the specificities of extractive activities, such a case shall inspire numerous actors : auditors, geologists, standard setters and financial analysts.

Suggested Citation

  • Véronique Blum & Bernard Gumb, 2016. "Antenarration et communication financière : leçons de l’opération Areva/UraMin," ACCRA, Association francophone de comptabilité, vol. 22(2), pages 77-107.
  • Handle: RePEc:cai:accafc:cca_222_0077
    as

    Download full text from publisher

    File URL: http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_222_0077
    Download Restriction: free

    File URL: http://www.cairn.info/revue-comptabilite-controle-audit-2016-2-page-77.htm
    Download Restriction: free
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cai:accafc:cca_222_0077. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Jean-Baptiste de Vathaire (email available below). General contact details of provider: https://www.cairn.info/revue-accra.htm .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.