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Le projet professionnel des contrôleurs de gestion : analyser des données pour aider les managers à prendre des décisions rationnelles

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  • Jérémy Morales

    () (ESCP-EAP - ESCP-EAP - Ecole Supérieure de Commerce de Paris)

Abstract

Literature often presents a transition in management accountants' role, less focused on technical aspects and increasingly oriented towards managerial and operational issues. Based on a field study of five cases in which observation and interviews were undertaken, this paper addresses the effects of this discourse on the way management accountants understand and enact their job. Precisely, this paper shows the empirical diversity underlying the words that management accountants use to account for their work, and contributes to debates about the links between practices, identity and professional projects by highlighting the role of symbolic categorisation strategies.

Suggested Citation

  • Jérémy Morales, 2012. "Le projet professionnel des contrôleurs de gestion : analyser des données pour aider les managers à prendre des décisions rationnelles," Post-Print hal-00690934, HAL.
  • Handle: RePEc:hal:journl:hal-00690934
    Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00690934
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    References listed on IDEAS

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    1. Annick Bourguignon, 1997. "Sous les pavés la plage… ou les multiples fonctions du vocabulaire comptable : l'exemple de la performance," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 3(1), pages 89-101.
    2. Dent, Jeremy F., 1991. "Accounting and organizational cultures: A field study of the emergence of a new organizational reality," Accounting, Organizations and Society, Elsevier, vol. 16(8), pages 705-732.
    3. Armstrong, Peter, 1985. "Changing management control strategies: The role of competition between accountancy and other organisational professions," Accounting, Organizations and Society, Elsevier, vol. 10(2), pages 129-148, April.
    4. Thomas Ahrens, 1997. "Strategic interventions of management accountants: everyday practice of British and German brewers," European Accounting Review, Taylor & Francis Journals, vol. 6(4), pages 557-588.
    5. 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.
    6. Mats Alvesson, 2002. "Identity Regulation as Organizational Control: Producing the Appropriate Individual," Journal of Management Studies, Wiley Blackwell, vol. 39(5), pages 619-644, July.
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    Keywords

    professional project; identity; projet professionnel; catégorisations; identité;

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