Interfaces, narrations et légitimation de la financiarisation

Laetitia Legalais and Jérémy Morales

Revue française de gestion, 2014, vol. N° 240, issue 3, 165-184

Abstract: This paper examines the justifications management accountants give of their role and position in organizations. We identified four main arguments : their position in the circuit of information, their expertise in accounting and finance, the position given by senior management and their role as an interface between operations and senior management. We show that management accountants use these legitimating accounts to build a narrative that legitimizes financial management, when their intervention is in the same time legitimized by the financialization of organizations. This study thus highlights how narratives produced by specific actors are implicated in the legitimization of the connection of local practices to the global tendency towards financialization.

Date: 2014
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.cairn.info/load_pdf.php?ID_ARTICLE=RFG_240_0165 (application/pdf)
http://www.cairn.info/revue-francaise-de-gestion-2014-3-page-165.htm (text/html)
free

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cai:rfglav:rfg_240_0165

Access Statistics for this article

More articles in Revue française de gestion from Lavoisier
Bibliographic data for series maintained by Jean-Baptiste de Vathaire ().