LES INDIVIDUS ET LEURS ROLES: L'APPORT DES " PERSONNAGES " AU TRAVAIL VIVANT

François-Régis Puyou (puyoufr@aol.com)
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François-Régis Puyou: Audencia Recherche - Audencia Business School

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Abstract: The aim of this paper is to understand how individuals involved in contemporary firms characterized by managerial optimization practices may safeguard the conditions necessary for collective living praxis to happen. Michel Henry's concept of "living praxis" is a form of cooperation which satisfies life basic needs and increases the individuals' powers to act. The empirical material comes from a field study conducted in a large airport retailer company illustrating how the roles assigned to management accountants and operational managers are sometimes hindering and sometimes supporting living praxis. Gély's concept of "character" defined as the dynamic encounter of an individual and his/her role (2007) will help us identify the necessary conditions for collective living praxis to happen.

Keywords: role; character; living praxis; management accountant; Michel Henry; rôle; personnage; travail vivant; contrôleur de gestion (search for similar items in EconPapers)
Date: 2012-05-21
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Published in Comptabilités et innovation, May 2012, Grenoble, France. pp.cd-rom

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