Les contrôleurs de gestion, « médiateurs » de la financiarisation

Anne Pezet () and Jérémy Morales
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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

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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

Keywords: financiarisation; contrôleurs de gestion; lutte intraorganisationnelle; ethnographie; financialisation; management controllers; intraorganizational struggle; ethnography (search for similar items in EconPapers)
Date: 2010
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00498673v1
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Citations: View citations in EconPapers (1)

Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2010, 16 (1), pp.101-132

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00498673

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