Les contrôleurs de gestion, « médiateurs » de la financiarisation
De nombreuses études illustrent une montée en puissance de la fonction financière dans les organisations, qui traduirait un processus de financiarisation universel et inéluctable. Par une étude ethnographique, nous avons tenté d'analyser les impacts concrets sur les pratiques quotidiennes de gestion de cette tendance. Nous avons alors montré que la trajectoire de la financiarisation était influencée par la compétition qui s'instaure entre groupes professionnels dans les organisations. En retour, son apparente universalité peut être utilisée pour légitimer les arguments de certains acteurs au détriment des autres. Nous montrons donc dans ce papier comment les contrôleurs de gestion et leurs dispositifs jouent le rôle de passeurs de la financiarisation, sans négliger les adaptations et compromis, locaux et contextuels, nécessaires pour la faire entrer dans les pratiques concrètes d'une organisation.
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| Length: | |
| Date of creation: | 2010 |
| Date of revision: | |
| Publication status: | Published, Comptabilité Contrôle Audit, 2010, 16, 1, 101-132 |
| Handle: | RePEc:hal:journl:halshs-00498673 |
| Note: | View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00498673/en/ |
| Contact details of provider: | Web page: http://hal.archives-ouvertes.fr/
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References listed on IDEAS
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