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Les contrôleurs de gestion, « médiateurs » de la financiarisation

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Listed author(s):
  • Anne Pezet

    ()

    (DRM - Dauphine Recherches en Management - Université Paris-Dauphine - CNRS - Centre National de la Recherche Scientifique)

  • Jérémy Morales

    (DRM - Dauphine Recherches en Management - Université Paris-Dauphine - CNRS - Centre National de la Recherche Scientifique)

Registered author(s):

    Abstract

    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

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    File URL: https://halshs.archives-ouvertes.fr/halshs-00498673/document
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    Paper provided by HAL in its series Post-Print with number halshs-00498673.

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    Length:
    Date of creation: 2010
    Publication status: Published in Comptabilité - Contrôle - Audit, Association Francophone de Comptabilité ; Vuibert, 2010, 16 (1), pp.101-132
    Handle: RePEc:hal:journl:halshs-00498673
    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/

    Keywords: financiarisation; contrôleurs de gestion; lutte intraorganisationnelle; ethnographie; financialisation; management controllers; intraorganizational struggle; ethnography;

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    Cited by:

    1. Antoine Ducastel & Ward Anseeuw, 2017. "Agriculture as an asset class: reshaping the South African farming sector," Agriculture and Human Values, Springer;The Agriculture, Food, & Human Values Society (AFHVS), vol. 34(1), pages 199-209, March.

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