LA LEGITIMATION DU CONTROLEUR DE GESTION OU LE COMPLEXE DU CAMELEON

Christophe Dondeyne
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Christophe Dondeyne: MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School

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Abstract: For more than ten years, the development of management control practices in public sector gave rise to many researches which some, focus on role that management controllers play. But, recent developments of this practices (started by the LOLF; the French law regulating finance) raise the question of the controllers legitimacy. This paper attempts to answer this question through an approach of individual legitimacy concept and an analysis of the behavior adopted by the controllers to legitimate their actions. From an extended conceptual framework and a case study at the French Atomic Energy Commission, we have tried to identify the different levers used by the controllers to build, enhance and sustain this legitimacy.

Keywords: Management accountant; management controller; legitimacy; legitimization; professional bureaucracy; Contrôleur de gestion; légitimité; légitimation; bureaucratie professionnelle (search for similar items in EconPapers)
Date: 2013-05-31
Note: View the original document on HAL open archive server: https://hal.science/hal-00999674v1
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Published in Comptabilité sans Frontières..The French Connection, May 2013, Canada. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00999674

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