« Accountability » ou rendre des « contes ». L’exemple des dirigeants du SBF 120

Sébastien Point and Stéphane Trébucq

Revue française de gestion, 2015, vol. N° 247, issue 2, 27-44

Abstract: This paper draws a new analysis of the top French companies CEO letters using Greimas? actantial model. Beyond formal accountability mechanisms, narrative disclosures seem to be contingent upon the pursued strategy, and upon the size or performance properties of the companies. The letters also reproduce the underlying codes of a fairy tale, which allows us to better understand their structure.

Date: 2015
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