L'INFLUENCE D'UN BLOCAGE DE CARRIERE SUR LA CONSTRUCTION DE L'IDENTITE PROFESSIONNELLE: LE CAS DES CONTRÔLEURS DE GESTION

Laetitia Legalais ()
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Laetitia Legalais: 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: This communication examines the processes by which management accountants work and adapt their professional identity in the aftermath of a Financial and Administrative Department' streamlining. Drawing on observations and interviews with management accountants and former management accountants in Cyclade, we investigated their identity responses and the modifications of their sense of identity in this context. We used the work of the French sociologist Dubar to address this issue and we also relied on the identification works to determine the objects of identification. We were interested in the ways individuals seek to maintain or revise their sense of identification with their organisation and with their profession ensuing from the rationalisation of their professional function in Cyclade. The objective of this communication is to contribute to the understanding of management accountants' identity formation and changes. Our work follows the studies of Gendron and Spira (2010) or Suddaby and al. (2007), concerning the understanding of identity construction from a career perspective.

Keywords: management accountant; occupational identity; identity threat; career; contrôleur de gestion; identité professionnelle; menace identitaire; carrière (search for similar items in EconPapers)
Date: 2015-05-19
Note: View the original document on HAL open archive server: https://hal.science/hal-01188764v1
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Published in Comptabilité, Contrôle et Audit des invisibles, de l'informel et de l'imprévisible, May 2015, Toulouse, France. pp.cd-rom

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