Identity Use of Management Accounting Systems by the Members of a Professional Group: The Case of the Purchasing Function

Utilisation identitaire des dispositifs de contrôle par les membres d’un groupe professionnel: le cas des acheteurs

Hicham Sebti, Benoît Gerard and Ludivine Perray-Redslob ()
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Hicham Sebti: ISG - Institut supérieur de gestion - Université de Tunis
Benoît Gerard: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique
Ludivine Perray-Redslob: EM - EMLyon Business School

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Abstract: Offering an identity-based interpretation of intergroup conflict, this article renews research on the use of management accounting systems in professional competition. Based on social identity theory (Tajfel & Turner 1979, 1986) and a qualitative study of buyers, it outlines new uses of management accounting systems in interprofessional conflicts. It especially shows that the use of management accounting systems in professional competitions is not restricted to addition of new systems or extension of existing systems – changing organizational practices – but can also take cognitive and socio-cognitive forms that do not change organizational practices.

Keywords: management accounting systems; social identity; professional group; identity strategies; professional competition; purchasing function; identité sociale; Identité professionnelle; Dispositifs de contrôle; Acheteurs; dispositifs de contrôle de gestion; luttes entre professions; groupe professionnel; stratégies identitaires (search for similar items in EconPapers)
Date: 2015
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Citations: View citations in EconPapers (2)

Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2015, 21 (2), pp.13-32. ⟨10.3917/cca.212.0013⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01398784

DOI: 10.3917/cca.212.0013

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