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Mesurer et définir la valeur des marques - un enjeu dans la concurrence entre groupes professionnels


  • Anne-Laure Farjaudon

    () (Université Paris-Dauphine)

  • Jérémy Morales

    () (Université Paris-Dauphine)


(VF)Les pratiques de contrôle de gestion sont influencées par différents groupes professionnels, leurs interprétations et leur recherche de pouvoir. Cette recherche porte sur une entreprise dont la stratégie, comme la gestion quotidienne, reposent sur des enjeux non financiers, et notamment sur le concept de « marque ». Nous montrons comment les contrôleurs de gestion y associent une mesure financière, et donc une définition issue de leur champ d’expertise, ce qui leur permet de s’approprier ce concept. En imposant des interprétations financières des concepts centraux d’autres groupes professionnels, les contrôleurs de gestion étendent le domaine de la comptabilité et consolident leur position.(VA)Management control practices are influenced by different professional groups, their interpretations and power struggles. We study a company whose strategy and daily management rely on non financial stakes, notably upon the concept of “brand”. We show how management accountants introduce a financial measure of "brand", thus proposing a definition inspired by their field of expertise. By imposing financial interpretations of major concepts of other professional groups, accountants extend the field of accounting and consolidate their position.

Suggested Citation

  • Anne-Laure Farjaudon & Jérémy Morales, 2011. "Mesurer et définir la valeur des marques - un enjeu dans la concurrence entre groupes professionnels," Revue Finance Contrôle Stratégie,, vol. 14(3), pages 63-90, September.
  • Handle: RePEc:dij:revfcs:v:14:y:2011:i:q3:p:63-90.

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    References listed on IDEAS

    1. Ahrens, Thomas, 1997. "Talking Accounting: An Ethnography Of Management Knowledge In British And German Brewers," Accounting, Organizations and Society, Elsevier, vol. 22(7), pages 617-637, October.
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    3. repec:dau:papers:123456789/636 is not listed on IDEAS
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    Cited by:

    1. Hicham Sebti, 2015. "Definition, Mesure Et Pilotage De La Performance Client-Fournisseur : Des Freins Au « Partenariat Interne » Entre Acheteurs Et Operationnels ?," Post-Print hal-01188865, HAL.

    More about this item


    concurrence entre groupes professionnels; appropriation du savoir; définitions légitimes; valeur financière des marques; professional competition; knowledge appropriation; legitimate definitions; financial value of brands.;

    JEL classification:

    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other


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