Les affinités dans les stratégies de valorisation des contrôleurs de gestion. Étude exploratoire au sein d’une université française

Benoît Gérard and Laura D’hont

Revue française de gestion, 2021, vol. N° 300, issue 7, 13-33

Abstract: This article explores the role of workplace friendships in strategies to enhance the image of management accountants. To meet this objective, a case study has been conducted in a French university. The results highlight a strategy of seduction which gives the positive image of professionals with whom it is pleasant to work. Workplace friendships are also mobilized by management accountants in order to disseminate positive narratives of their profession within the organization. Finally, the article underlines that the mobilization of workplace friendships in the strategies of management accountants contributes locally to the acceptance, legitimization and dissemination of financialization within universities.

Date: 2021
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