LA CONSTITUTION DE LA LEGITIMITE DES CONTROLEURS DE GESTION: UNE ETUDE EXPLORATOIRE

Julie Demaret () and Jérôme Méric ()
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Julie Demaret: CERMAT - Centre d'Études et de Recherche en MAnagement de Touraine - Institut d'Administration des Entreprises (IAE) - Tours
Jérôme Méric: CEREGE [Poitiers, La Rochelle] - Centre de recherche en gestion [EA 1722] - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université

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Abstract: As far as no existing conceptual framework can be applied to the case of agents who are not invested with authority, this research aims at operationalizing the constitution of legitimacy for controllers. It is based on an exploratory survey of 11 professional situations, to identify the legitimacy patterns with which such agents can be credited. These patterns are functional, cognitive or normative. Secondly, controllers prove to be supported by legitimacy sources, which can be actors, ruling bodies, as well as their own skills. Thus legitimation strategies can be depicted through the patterns and legitimacy sources that the controllers try to reach. These strategies interact with actors and progressively determine legitimacy trajectories that are worth studying deeply in further research.

Keywords: : accountant manager; legitimacy; legitimacy process construction; legitimacy founding principles and dimensions; contrôleur de gestion; légitimité; légitimation; processus de construction de légitimité; sources et natures de légitimité (search for similar items in EconPapers)
Date: 2013-05-31
Note: View the original document on HAL open archive server: https://hal.science/hal-00991887v1
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Published in Comptabilité sans Frontières..The French Connection, May 2013, Vancouver, Canada. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00991887

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