COMMENT DES CONTROLEURS DE GESTION PEUVENT-ILS RECADRER DES OPERATIONNELS REFRACTAIRES AU CONTROLE DE GESTION ?

Benoît Gerard and Ludivine Redslob ()
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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 Redslob: CREFIGE - Centre Européen de Recherche en Finance et Gestion - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres

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Abstract: In the professional competition studies, the reinforcement of the management accountants position is usually seen as a legitimation work which consists in convincing the line managers that the management accountants knowledge is the the most adapted answer to organizational problems. However, from a qualitative study, this work tries to illustrate how management accountants manage to achieve a reframing (said contextual) refractory line managers, and that in order to reinforce their position in the organization. Finally, our work tries to open the debate on the reframing work in professional competition.

Keywords: Professional competition; reframing; change; knowledge; management control; changement; savoir; contrôle de gestion; recadrage; Compétition professionnelle (search for similar items in EconPapers)
Date: 2014-05-27
Note: View the original document on HAL open archive server: https://hal.science/hal-01899197v1
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Published in Mesure, évaluation, notation – les comptabilités de la société du calcul, May 2014, Lille, France. pp.cd-rom

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