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« On n’est pas des magiciens » : Le contrôleur, facilitateur de compromis dans le processus de commensuration

Author

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  • Lambert Jerman
  • Simon Alcouffe
  • Fabienne Oriot

Abstract

In this paper, we analyze the ability of the management accountant to facilitate compromises that support commensuration. We focus on the practices and discourses the management accountant uses to ?tinker with? and adapt numbers in the commensuration process. Based on interviews with key actors from the Centres Dramatiques Nationaux ? National Drama Centers (NDCs) ? we show that the management accountant seeks to facilitate compromise by absorbing organizational contradictions, by customizing quantification, and by emphasizing the role of numbers and results in achieving organizational goals. Our results contribute to a better understanding of the management accountant?s role by highlighting the strength and the resilience of his knowledge in the commensuration process.

Suggested Citation

  • Lambert Jerman & Simon Alcouffe & Fabienne Oriot, 2020. "« On n’est pas des magiciens » : Le contrôleur, facilitateur de compromis dans le processus de commensuration," ACCRA, Association francophone de comptabilité, vol. 26(3), pages 67-110.
    • Handle: RePEc:cai:accafc:cca_263_0067
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