La légitimité des contrôleurs de gestion dans les bureaucraties professionnelles: le cas du CEA

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: The aim of this paper is to understand the determinants of management accountants' legitimacy in professional bureaucracies and to define how individuals, who embody this function, had survived in this unfriendly environment. From a case study at the French Atomic Energy Commission, we highlight four profiles of management accountants: the young novice, the new convert, the cameleon and the king's fool. The results show that the legitimacy of the controllers should not be studied through his generic definition. Instead, it must be considered as a polymorphic judgment based on manifold determinants. It also allows to replace the individual at the center of the study field of the new managerial practices in public organizations.

Keywords: management controller; legitimacy; professional bureaucracy; Management accountant; Contrôleur de gestion; légitimité; bureaucratie professionnelle (search for similar items in EconPapers)
Date: 2014-05-27
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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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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01899740

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