Great publishers, where are you gone away ? Reduction of creation to income statement logics in the French public sector

Yannick Fronda (), Marie-Astrid Le Theule () and Jean-Luc Moriceau ()
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Yannick Fronda: IMT-BS - DEFI - Département Droit, Économie et Finances - TEM - Télécom Ecole de Management - IMT - Institut Mines-Télécom [Paris] - IMT-BS - Institut Mines-Télécom Business School - IMT - Institut Mines-Télécom [Paris]
Marie-Astrid Le Theule: LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM]
Jean-Luc Moriceau: IMT-BS - DEFI - Département Droit, Économie et Finances - TEM - Télécom Ecole de Management - IMT - Institut Mines-Télécom [Paris] - IMT-BS - Institut Mines-Télécom Business School - IMT - Institut Mines-Télécom [Paris]

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Abstract: The French publishing sector has had more than its share of great publishers-Maspero, Wahl, Giribone, Vigne, Lindon, Bourgois, Gallimard, etc.-whose ability to pick their authors was highly reputed. They represent a traditional model of publishing in which managing editors trust in publishers's inherent qualities. In our case study, we observe a shift away from this model. The Hatier Jeunesse Paris-based publishing firm belongs to the highly diversified French Lagardère Group (press, multimedia, radio, television, publishing, sports, aeronautics). How can such a diversified group of companies be managed other than by means of the income statement ? Here, the income statement becomes the benchmark tool and the management controller, the central actor. The income statement provides the following equation : a good book equals high sales figures. When we talk about the income statement, we are not talking about the editors's coup de coeur for a character, neither about the author's engagement that leads all her family to move to a provincial place, far away from the supposed creation center of France, e.g. the parisian area. Nor are we talking about the bookseller's own personal favourites and about the impact this may have on a book's appearance inside the bookshop next-door. In the end, we are not more talking about the various people involved in the process of constructing the result presented in this income statement. If the scene takes place within a financial holding group, then the controller alone will give account. Accounting and control appears both to constitute the beginning and the end of the process. As judges, they make the accounts and take action to give account. However, by reducing everything down to a few figures in a handful of account statements, they are unable to account for all the stages and all the key moments that, together, make up the act of creation.

Keywords: Publishers; Income statements; Creation (search for similar items in EconPapers)
Date: 2012-04-26
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Published in ICCA 2012. International Critical Conference on Accounting, Apr 2012, New York, United States

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02408656

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