Toward dialogic accounting? Public accountants’ assistance to works councils − A tool between hope and illusion

Christophe Godowski (), Emmanuelle Nègre and Marie-Anne Verdier ()
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Christophe Godowski: UNILIM - Université de Limoges, IAE Limoges - Ecole universitaire de management [Limoges]
Emmanuelle Nègre: TSM - Toulouse School of Management Research - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse - CNRS - Centre National de la Recherche Scientifique - TSM - Toulouse School of Management - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse
Marie-Anne Verdier: LGCO - Laboratoire Gouvernance et Contrôle Organisationnel - UT3 - Université Toulouse III - Paul Sabatier - UT - Université de Toulouse

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Abstract: French law allows works councils (WCs, mandatory bodies representing employees and having both economic and social rights in firms with more than 50 employees) to be assisted by public accountants (PAs) to help them understand the accounting and financial information received from managers. The aim of this assistance is to strengthen the democratic role of the WCs in firms. The purpose of this research is to examine whether and how the PAs' assistance to WCs leads to the emergence of a form of agonistic democracy by contributing to an evolution in firms' uses of accounting. We conducted a qualitative study with 36 semi-structured interviews with both PAs and WC members. Our results indicate that, under certain circumstances, the assistance provided by PAs can support dialogue between the WC members (‘‘laypersons") and the managers (‘‘experts") in WCs, which can be viewed as ‘‘hybrid forums" (open spaces where heterogeneous groups come together to debate socio-technical choices). The confrontation between different ideological orientations that inevitably arises can contribute to a dialogic use of accounting, which is promising for developing an agonistic democracy within organizations. However, PA assistance to a WC must be carefully handled because of the risk that managers will instrumentalize it. When this happens, accounting is still used in a monologic (as opposed to dialogic) form in firm management. The risk is that genuine participation by WC members remains illusory.

Keywords: Public accountants; Works councils; Dialogic tool; Agonistic democracy (search for similar items in EconPapers)
Date: 2020-06
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Citations: View citations in EconPapers (5)

Published in Critical Perspectives On Accounting, 2020, 69, pp.102095. ⟨10.1016/j.cpa.2019.102095⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03118048

DOI: 10.1016/j.cpa.2019.102095

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