Utilisation identitaire des dispositifs de contrôle par les membres d’un groupe professionnel: le cas des acheteurs

Hicham Sebti, Benoît Gérard and Ludivine Perray-Redslob

ACCRA, 2015, vol. 21, issue 2, 13-32

Abstract: Offering an identity-based interpretation of intergroup conflict, this article renews research on the use of management accounting systems in professional competition. Based on the social identity theory (Tajfel & Turner 1979, 1986) and a qualitative study lead among buyers, it outlines new uses of management accounting systems in interprofessional conflicts. It especially shows that the use of management accounting systems in professional competition is not restricted to addition of new systems or extension of existing systems ? changing organizational practices ? but can also take cognitive and socio-cognitive forms that do not change organizational practices.

Keywords: social identity; identity strategies; professional group; professional competition; management accounting systems; purchasing function (search for similar items in EconPapers)
Date: 2015
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