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The internal and external purposes of an accountability device. A case study
[La visée externe et interne des dispositifs d’accountability. Une étude de cas]

Author

Listed:
  • Hervé Dumez

    (i3-CRG - Centre de recherche en gestion i3 - X - École polytechnique - Université Paris-Saclay - I3 - Institut interdisciplinaire de l’innovation - CNRS - Centre National de la Recherche Scientifique)

  • Elodie Gigout

    (i3-CRG - Centre de recherche en gestion i3 - X - École polytechnique - Université Paris-Saclay - I3 - Institut interdisciplinaire de l’innovation - CNRS - Centre National de la Recherche Scientifique)

  • Benoît Journé

    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes)

Abstract

Firms can hardly put their practices in perfect harmony with their speeches, and cannot communicate on everything they do. Consequently, they are regularly placed in a position of having to be accountable. The case study shows how a device to give account is set, how it articulates internal purposes (management improvements) and external ones (providing information to the public and authorities) and how, if it is intended to last, it must find a balance between continuity and change, problems moving over time (some being fixed, new ones appearing).

Suggested Citation

  • Hervé Dumez & Elodie Gigout & Benoît Journé, 2013. "The internal and external purposes of an accountability device. A case study [La visée externe et interne des dispositifs d’accountability. Une étude de cas]," Post-Print hal-01507277, HAL.
    • Handle: RePEc:hal:journl:hal-01507277
    DOI: 10.3166/RFG.237.171-180
    as

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