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Les contrôleurs de gestion, « médiateurs » de la financiarisation

Author

Listed:
  • Anne Pezet

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

  • Jérémy Morales

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

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

Suggested Citation

  • Anne Pezet & Jérémy Morales, 2010. "Les contrôleurs de gestion, « médiateurs » de la financiarisation," Post-Print halshs-00498673, HAL.
    • Handle: RePEc:hal:journl:halshs-00498673
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00498673v1
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    References listed on IDEAS

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    Keywords

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