The internal and external purposes of an accountability device. A case study

La visée externe et interne des dispositifs d’accountability. Une étude de cas

Hervé Dumez, Elodie Gigout and Benoît Journé ()
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Hervé Dumez: CRG I3 - Centre de recherche en gestion i3 - X - École polytechnique - IP Paris - Institut Polytechnique de Paris - Université Paris-Saclay - I3 - Institut interdisciplinaire de l’innovation - CNRS - Centre National de la Recherche Scientifique
Elodie Gigout: CRG I3 - Centre de recherche en gestion i3 - X - École polytechnique - IP Paris - Institut Polytechnique de Paris - Université Paris-Saclay - I3 - Institut interdisciplinaire de l’innovation - CNRS - Centre National de la Recherche Scientifique
Benoît Journé: LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes

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Abstract: Firms can hardly put their practices in perfect harmony with their speeches, and cannot communicate on everything they do. Consequently, they are regularly placed in a position of having to be accountable. The case study shows how a device to give account is set, how it articulates internal purposes (management improvements) and external ones (providing information to the public and authorities) and how, if it is intended to last, it must find a balance between continuity and change, problems moving over time (some being fixed, new ones appearing).

Keywords: accountability; organizational silence; internal/external purposes; devices; silence organisationnel; finalités internes/externes; dispositifs (search for similar items in EconPapers)
Date: 2013-12-28
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Published in Revue Française de Gestion, 2013, L’accountability ou l’obligation de rendre des comptes, 39 (237), pp.171 - 180. ⟨10.3166/RFG.237.171-180⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01507277

DOI: 10.3166/RFG.237.171-180

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