Understanding indicators use in Non-Profit Organizations: the machine metaphor revisited and the iceberg

Larbi Hasrouri ()
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Larbi Hasrouri: VALLOREM - Val de Loire Recherche en Management - UO - Université d'Orléans - UT - Université de Tours

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Abstract: Our paper tries to show how metaphors can be mobilized to understand accounting practices through performance indicators uses by public managers. By semi structured interviews with principals of French secondary public schools and other high state employees, we shape an understanding of performance indicators as they are used through a discourse analysis. We try to draw a global pattern of such a use by combining two metaphors: the machine and the iceberg.

Date: 2018-04-10
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Published in 2018 British Accounting and Finance Association Annual Conference, British Accounting and Finance Association (BAFA), Apr 2018, Londres, United Kingdom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03547984

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