Les affinités dans les stratégies de valorisation des contrôleurs de gestion

Benoît Gérard and Laura d'Hont
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Benoît Gérard: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique
Laura d'Hont: ISG - ISG International Business School [Paris]

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Abstract: This article explores the role of workplace friendships in strategies to enhance the image of management accountants. To meet this objective, a case study has been conducted in a French university. The results highlight a strategy of seduction which gives the positive image of professionals with whom it is pleasant to work. Workplace friendships are also mobilized by management accountants in order to disseminate positive narratives of their profession within the organization. Finally, the article underlines that the mobilization of workplace friendships in the strategies of management accountants contributes locally to the acceptance, legitimization and dissemination of financialization within universities.

Keywords: ressources financières; représentations professionnelles (search for similar items in EconPapers)
Date: 2022
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Published in Revue Française de Gestion, 2022, 7 (300)

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03591081

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