Interfaces, narrations et légitimation de la financiarisation

Laetitia Legalais () and Jérémy Morales
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Laetitia Legalais: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique
Jérémy Morales: ESCP Europe - Ecole Supérieure de Commerce de Paris

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Abstract: This paper examines the justifications management accountants give of their role and position in organizations. We identified four main arguments : their position in the circuit of information, their expertise in accounting and finance, the position given by senior management and their role as an interface between operations and senior management. We show that management accountants use these legitimating accounts to build a narrative that legitimizes financial management, when their intervention is in the same time legitimized by the financialization of organizations. This study thus highlights how narratives produced by specific actors are implicated in the legitimization of the connection of local practices to the global tendency towards financialization.

Date: 2014-04-28
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Published in Revue Française de Gestion, 2014, 40 (240), pp.165-184. ⟨10.3166/RFG.240.165-184⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03968818

DOI: 10.3166/RFG.240.165-184

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