INTERFACES, NARRATIONS ET LEGITIMATIONS DE LA FINANCIARISATION

Laetitia Legalais () and Jérémy Morales ()
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Laetitia Legalais: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique
Jérémy Morales: ESCP-EAP - ESCP-EAP - Ecole Supérieure de Commerce de Paris

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Abstract: This article focuses on the justifications accountants give for their role and position in organisations. We group the various arguments they use to justify this influence into four categories: their position in the information circuit, their accounting and financial expertise, their degree of importance in the eyes of general management, and their role as the interface between operations and general management. We show that through these arguments they construct a narrative that legitimises the central role of financial language in their organisation, even though their intervention is legitimised by the financialisation of organisations. This study thus furthers understanding of how the narratives produced by certain managers legitimise the connection of local operations to the broader financialisation trend.

Keywords: financialisation; legitimising narratives; management accountants; justification; justifications; financiarisation; narrations légitimantes; contrôleurs de gestion (search for similar items in EconPapers)
Date: 2014-05-27
Note: View the original document on HAL open archive server: https://hal.science/hal-01899119v1
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Citations: View citations in EconPapers (2)

Published in Mesure, évaluation, notation – les comptabilités de la société du calcul, May 2014, Lille, France. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01899119

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