Les contrôleurs de gestion, « médiateurs » de la financiarisation
Many studies illustrate the increasing power of financial officers in organisations, as related to a universal and inevitable process of financialisation. Through an ethnographic study, we tried to analyse concrete impacts on daily practices of this trend. We showed that the trajectory of financialisation was influenced by a competition between professional groups. In the same time, its seeming universality is used to legitimate claims made by a group of actors. We thus try to show how management controllers and their devices play the role of smugglers of financialisation, without neglecting adaptation and compromise, local and contextual, necessary to make it enter the daily practices of an organisation
|Date of creation:||2010|
|Publication status:||Published in Comptabilité - Contrôle - Audit, Association Francophone de Comptabilité ; Vuibert, 2010, 16 (1), pp.101-132|
|Note:||View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00498673|
|Contact details of provider:|| Web page: https://hal.archives-ouvertes.fr/|
References listed on IDEAS
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