IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-00479525.html
   My bibliography  Save this paper

La Socialisation Des Contrôleurs De Gestion : L'Importance De La Compatibilite Des Cultures Professionnelles

Author

Listed:
  • Marc Bollecker

    (CESAG - Centre d'études des sciences appliquées à la gestion)

Abstract

Many academic papers show that management controller‟s image in organizations is often negative. The change of this image in the future is uncertain particularly insofar as literature is divided between the development of advice activities and strengthening verification activities. These contrasting results led us to analyze the reasons for these differences in acceptance of management controllers within organizations and the conditions that facilitate it through the study of theoretical contributions on the subject. The conceptual framework of organizational socialization and that of acculturation have been mobilized to further inform the understanding of these differences. These frames were then allowed to conduct an empirical study in French companies in order to measure the degree of controller‟s socialization and explain the differences.

Suggested Citation

  • Marc Bollecker, 2010. "La Socialisation Des Contrôleurs De Gestion : L'Importance De La Compatibilite Des Cultures Professionnelles," Post-Print hal-00479525, HAL.
    • Handle: RePEc:hal:journl:hal-00479525
    Note: View the original document on HAL open archive server: https://hal.science/hal-00479525
    as

    Download full text from publisher

    File URL: https://hal.science/hal-00479525/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Marc Bollecker, 2007. "La recherche sur les contrôleurs de gestion : état de l'art et perspectives," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 13(1), pages 87-106.
    2. Merchant, Kenneth A., 1985. "Budgeting and the propensity to create budgetary slack," Accounting, Organizations and Society, Elsevier, vol. 10(2), pages 201-210, April.
    3. Jean-Pierre Segal, 1991. "Peut-on vaincre les résistances au contrôle de gestion en France ?," Post-Print hal-00823295, HAL.
    4. Robert Scapens & Mostafa Jazayeri, 2003. "ERP systems and management accounting change: opportunities or impacts? A research note," European Accounting Review, Taylor & Francis Journals, vol. 12(1), pages 201-233.
    5. Andrew L. Friedman & Stephen R. Lyne, 1997. "Activity-based techniques and the death of the beancounter," European Accounting Review, Taylor & Francis Journals, vol. 6(1), pages 19-44, May.
    6. repec:dau:papers:123456789/1088 is not listed on IDEAS
    7. Serge Perrot, 2008. "Evolution du niveau de socialisation organisationnelle selon l'ancienneté: une analyse des premiers mois dans l'entreprise," Post-Print halshs-00360436, HAL.
    8. John Burns & Gudrun Baldvinsdottir, 2005. "An institutional perspective of accountants' new roles - the interplay of contradictions and praxis," European Accounting Review, Taylor & Francis Journals, vol. 14(4), pages 725-757.
    9. Hopper, Trevor M., 1980. "Role conflicts of management accountants and their position within organisation structures," Accounting, Organizations and Society, Elsevier, vol. 5(4), pages 401-411, October.
    10. Gérald Naro, 1998. "La dimension humaine du contrôle de gestion : la recherche anglo-saxonne sur les aspects comportementaux de la gestion budgétaire," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 4(2), pages 45-69.
    11. Caroline Lambert & Samuel Sponem, 2008. "La fonction contrôle de gestion : proposition d'une typologie," Post-Print halshs-00463724, HAL.
    12. repec:dau:papers:123456789/649 is not listed on IDEAS
    13. Caroline Virginie Lambert & Samuel Sponem, 2008. "La fonction contrôle de gestion : proposition d'une typologie," Post-Print halshs-00525395, HAL.
    14. Miller, Peter & O'Leary, Ted, 1987. "Accounting and the construction of the governable person," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 235-265, April.
    15. Gérald Naro, 1998. "La dimension humaine du contrôle de gestion : la recherche anglo-saxonne sur les aspects comportementaux de la gestion budgétaire," ACCRA, Association francophone de comptabilité, vol. 4(2), pages 45-69.
    16. Mahmoud Ezzamel & Simon Lilley & Hugh Willmott, 1997. "Accounting for Management and Managing Accounting: Reflections on Recent Changes in the UK," Journal of Management Studies, Wiley Blackwell, vol. 34(3), pages 439-463, May.
    17. Serge Perrot, 2005. "L'individu et l'organisation :une approche par le concept de socialisation," Post-Print halshs-00360466, HAL.
    18. Miller, Peter & O'Leary, Ted, 1993. "Accounting expertise and the politics of the product: Economic citizenship and modes of corporate governance," Accounting, Organizations and Society, Elsevier, vol. 18(2-3), pages 187-206, April.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Marc Bollecker, 2009. "Contrôleur de gestion : une fonction en danger ?," Post-Print halshs-00456209, HAL.
    2. Marie-Andrée Caron & Hugues Boisvert & Alexander Mersereau, 2008. "La Pratique Du Comptable Professionnel En Organisation : Inertie Du Stéréotype Ou Expérimenter L'Incertain?," Post-Print halshs-00522425, HAL.
    3. François Meyssonnier & Moussa Awaleh Osman, 2018. "Une contribution à l’étude du contrôle de gestion en Afrique : le cas des entreprises de Djibouti," Post-Print hal-01907997, HAL.
    4. Robert Rieg, 2018. "Tasks, interaction and role perception of management accountants: evidence from Germany," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(2), pages 183-220, August.
    5. Benjamin Benoit, 2014. "Is there a manager in the plane ? The remarquable absence of the manager in enabling control [Y a-t-il un manager dans l'avion ? Ou la relative absence du manager dans les approches capacitantes du," Post-Print hal-01899013, HAL.
    6. Marc Bollecker, 2007. "Les Publications Europeennes Et Americaines Sur Les Contrôleurs De Gestion : Un Essai De Synthese," Post-Print halshs-00522301, HAL.
    7. Marc Bollecker & Patricia Niglis, 2006. "La Dimension Relationnelle De La Fonction De Contrôleur De Gestion," Post-Print halshs-00548093, HAL.
    8. Laetitia Legalais, 2015. "L'Influence D'Un Blocage De Carriere Sur La Construction De L'Identite Professionnelle : Le Cas Des Contrôleurs De Gestion," Post-Print hal-01188764, HAL.
    9. Anna-Maija Lantto, 2014. "Business Involvement in Accounting: A Case Study of International Financial Reporting Standards Adoption and the Work of Accountants," European Accounting Review, Taylor & Francis Journals, vol. 23(2), pages 335-356, June.
    10. Alan Graham & Susan Davey‐Evans & Ian Toon, 2012. "The developing role of the financial controller: evidence from the UK," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 13(1), pages 71-88, May.
    11. Morales, Jérémy & Lambert, Caroline, 2013. "Dirty work and the construction of identity. An ethnographic study of management accounting practices," Accounting, Organizations and Society, Elsevier, vol. 38(3), pages 228-244.
    12. Dorthe Windeck & Jürgen Weber & Erik Strauss, 2015. "Enrolling managers to accept the business partner: the role of boundary objects," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(3), pages 617-653, August.
    13. Cindy Zawadzki, 2006. "Indicateurs, acteurs et slack : la gestion de la viabilité hivernale sur les autoroutes," Post-Print halshs-00558405, HAL.
    14. Bo Karlsson & Monika Kurkkio & Anders Hersinger, 2019. "The role of the controller in strategic capital investment projects: bridging the gap of multiple topoi," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(3), pages 813-838, September.
    15. repec:dau:papers:123456789/14570 is not listed on IDEAS
    16. Sèna John-Ahyee, 2012. "La stabilité des activités des contrôleurs de gestion est-elle paradoxale?," Post-Print hal-00690976, HAL.
    17. Walid Cheffi, 2008. "Etude Des Roles De La Comptabilite De Gestion Pour Les Managers : Le Cas D'Un Grand Groupe Automobile," Post-Print halshs-00522472, HAL.
    18. Szukits, Ágnes, 2019. "Controllers’ profession in contemporary organisations – Evidence from Hungary," Journal of East European Management Studies, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 24(1), pages 8-31.
    19. Power, Michael, 2015. "How accounting begins: Object formation and the accretion of infrastructure," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 43-55.
    20. Heli Hookana, 2011. "Measurement of Effectiveness, Efficiency and Quality in Public Sector Services: Interventionist Empirical Investigations," MIC 2011: Managing Sustainability? Proceedings of the 12th International Conference, Portorož, 23–26 November 2011 [Selected Papers],, University of Primorska, Faculty of Management Koper.
    21. Cătălin Albu & Nadia Albu & Robert Faff & Allan Hodgson, 2011. "Accounting Competencies and the Changing Role of Accountants in Emerging Economies: The Case of Romania," Accounting in Europe, Taylor & Francis Journals, vol. 8(2), pages 155-184.

    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:hal:journl:hal-00479525. 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.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    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.