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When The Enterprise Culture Meets Identities: A Case Study

  • Annick Bourguignon

    (Accounting / Management Control Department - ESSEC Business School)

  • Olivier Saulpic

    (Département Contrôle et Pilotage des Organisations - - ESCP-EAP)

  • Philippe Zarlowski

    (Accounting / Management Control Department - ESSEC Business School)

Notre recherche s'appuie sur une étude de cas menée dans une grande entreprise publique française venant de mettre en place un nouveau système de pilotage de la performance. La perspective adoptée pour cette étude s'inscrit dans le courant de recherche connu dans la littérature anglo-saxonne sous le nom de ‘Entreprise Culture' (ci-après EC ; du Gay, P. & Salaman, G. “The Cult[ure] of the customer”, Journal of Management Studies, Vol. 29, No. 5, 1992, pp.615- 33). Au niveau sociétal, l'EC s'appuie sur la promotion du client réputé souverain et de mécanismes de régulation fondés sur le marché. Au niveau des comportements dans les organisations, elle repose sur l'injonction faite aux personnes de devenir les entrepreneurs de leur propre vie. Nous montrons en quoi le système de pilotage de la performance étudié incarne ces idéaux de l'EC. Notre étude de cas se propose ensuite de contribuer à la recherche sur le degré de liberté dont disposent les individus par rapport à l'EC. Par ailleurs, elle permet de mieux comprendre les processus identitaires à l'oeuvre face aux discours de l'EC et aux outils associés. Enfin, elle met en évidence le rôle des instruments de pilotage comme médiateurs entre les niveaux organisationnel et individuel impactés par l'EC.

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Paper provided by HAL in its series Post-Print with number halshs-00459629.

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Date of creation: 2009
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Publication status: Published - Presented, La place de la dimension européenne dans la Comptabilité Contrôle Audit, 2009, Strasbourg, France
Handle: RePEc:hal:journl:halshs-00459629
Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00459629/en/
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  1. Mats Alvesson, 2002. "Identity Regulation as Organizational Control: Producing the Appropriate Individual," Journal of Management Studies, Wiley Blackwell, vol. 39(5), pages 619-644, 07.
  2. S. Illeris & G. Akehurst, 2001. "Introduction," The Service Industries Journal, Taylor & Francis Journals, vol. 21(1), pages 1-4, January.
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