IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01188764.html
   My bibliography  Save this paper

L'Influence D'Un Blocage De Carriere Sur La Construction De L'Identite Professionnelle : Le Cas Des Contrôleurs De Gestion

Author

Listed:
  • Laetitia Legalais

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

This communication examines the processes by which management accountants work and adapt their professional identity in the aftermath of a Financial and Administrative Department' streamlining. Drawing on observations and interviews with management accountants and former management accountants in Cyclade, we investigated their identity responses and the modifications of their sense of identity in this context. We used the work of the French sociologist Dubar to address this issue and we also relied on the identification works to determine the objects of identification. We were interested in the ways individuals seek to maintain or revise their sense of identification with their organisation and with their profession ensuing from the rationalisation of their professional function in Cyclade. The objective of this communication is to contribute to the understanding of management accountants' identity formation and changes. Our work follows the studies of Gendron and Spira (2010) or Suddaby and al. (2007), concerning the understanding of identity construction from a career perspective.

Suggested Citation

  • Laetitia Legalais, 2015. "L'Influence D'Un Blocage De Carriere Sur La Construction De L'Identite Professionnelle : Le Cas Des Contrôleurs De Gestion," Post-Print hal-01188764, HAL.
    • Handle: RePEc:hal:journl:hal-01188764
    Note: View the original document on HAL open archive server: https://hal.science/hal-01188764
    as

    Download full text from publisher

    File URL: https://hal.science/hal-01188764/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Kornberger, Martin & Justesen, Lise & Mouritsen, Jan, 2011. "“When you make manager, we put a big mountain in front of you”: An ethnography of managers in a Big 4 Accounting Firm," Accounting, Organizations and Society, Elsevier, vol. 36(8), pages 514-533.
    2. Suddaby, Roy & Cooper, David J. & Greenwood, Royston, 2007. "Transnational regulation of professional services: Governance dynamics of field level organizational change," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 333-362.
    3. Martin Kornberger & Lise Justesen & Jan Mouritsen, 2011. "“When you make manager, we put a big mountain in front of you” : An ethnography of managers in a Big 4 Accounting Firm," Post-Print hal-02311997, HAL.
    4. Paul Thompson, 2013. "Financialization and the workplace: extending and applying the disconnected capitalism thesis," Work, Employment & Society, British Sociological Association, vol. 27(3), pages 472-488, June.
    5. repec:dau:papers:123456789/638 is not listed on IDEAS
    6. Orsetta Causa & Åsa Johansson, 2010. "Intergenerational Social Mobility in OECD Countries," OECD Journal: Economic Studies, OECD Publishing, vol. 2010(1), pages 1-44.
    7. Thomas Ahrens & Christopher Chapman, 2000. "Occupational identity of management accountants in Britain and Germany," European Accounting Review, Taylor & Francis Journals, vol. 9(4), pages 477-498.
    8. repec:dau:papers:123456789/795 is not listed on IDEAS
    9. Martin Kornberger & Lise Justesen & Jan Mouritsen, 2011. "“When you make manager, we put a big mountain in front of you” : An ethnography of managers in a Big 4 Accounting Firm," Post-Print hal-02276736, HAL.
    10. Laurent Bironneau & Gervais Thenet & Charles Ducrocq & Bruno Leroy, 2012. "Les compétences du contrôleur de gestion : des besoins autant humains que techniques," Post-Print halshs-00760666, HAL.
    11. Thierry Nobre, 2001. "Méthodes et outils du contrôle de gestion dans les PME," Revue Finance Contrôle Stratégie, revues.org, vol. 4(2), pages 119-148, March.
    12. Pierre-Laurent Bescos, 2002. "Les enjeux actuels et les compétences futures des membres de la fonction gestion-finance," Revue Finance Contrôle Stratégie, revues.org, vol. 5(4), pages 5-28, December.
    13. Gendron, Yves & Spira, Laura F., 2010. "Identity narratives under threat: A study of former members of Arthur Andersen," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 275-300, April.
    14. Pierre Romelaer, 2005. "L'entretien de recherche," Post-Print hal-00160028, HAL.
    15. Gérald Naro, 1998. "La dimension humaine du contrôle de gestion : la recherche anglo-saxonne sur les aspects comportementaux de la gestion budgétaire," ACCRA, Association francophone de comptabilité, vol. 4(2), pages 45-69.
    16. Hopper, Trevor M., 1980. "Role conflicts of management accountants and their position within organisation structures," Accounting, Organizations and Society, Elsevier, vol. 5(4), pages 401-411, October.
    17. Gérald Naro, 1998. "La dimension humaine du contrôle de gestion : la recherche anglo-saxonne sur les aspects comportementaux de la gestion budgétaire," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 4(2), pages 45-69.
    18. Marie-Andrée Caron & Hugues Boisvert & Alexander Mersereau, 2008. "La Pratique Du Comptable Professionnel En Organisation : Inertie Du Stéréotype Ou Expérimenter L'Incertain?," Post-Print halshs-00522425, HAL.
    19. Xu Zhu & Jieun Yu & Wonjun Lee & Donghyun Kim & Shan Shan & Ding-Zhu Du, 2010. "New dominating sets in social networks," Journal of Global Optimization, Springer, vol. 48(4), pages 633-642, December.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Dermarkar, Simon & Hazgui, Mouna, 2022. "How auditors legitimize commercialism: A micro-discursive analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 83(C).
    2. Olivier Boiral & Iñaki Heras-Saizarbitoria & Marie-Christine Brotherton & Julie Bernard, 2019. "Ethical Issues in the Assurance of Sustainability Reports: Perspectives from Assurance Providers," Journal of Business Ethics, Springer, vol. 159(4), pages 1111-1125, November.
    3. Claire France Picard & Sylvain Durocher & Yves Gendron, 2013. "From Meticulous Professionals To Superheroes Of The Business World: A Historical Portrait Of A Cultural Change In The Field Of Accountancy," Post-Print hal-00993019, HAL.
    4. repec:mth:ijafr8:v:8:y:2018:i:2:p:166-178 is not listed on IDEAS
    5. Daoust, Laurence & Malsch, Bertrand, 2019. "How ex-auditors remember their past: The transformation of audit experience into cultural memory," Accounting, Organizations and Society, Elsevier, vol. 77(C), pages 1-1.
    6. Guénin-Paracini, Henri & Malsch, Bertrand & Paillé, Anne Marché, 2014. "Fear and risk in the audit process," Accounting, Organizations and Society, Elsevier, vol. 39(4), pages 264-288.
    7. Beau, Pauline & Jerman, Lambert, 2022. "Bonding forged in “auditing hell”: The emotional qualities of Big Four auditors," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 83(C).
    8. Claire Garnier, 2018. "L'associé est-il un auditeur comme les autres ? La construction de l'identité de l'associé dans les cabinets Big 4 en France," Post-Print hal-01907933, HAL.
    9. Guo, Ken H., 2018. "The odyssey of becoming: Professional identity and insecurity in the Canadian accounting field," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 56(C), pages 20-45.
    10. Anderson-Gough, Fiona & Edgley, Carla & Robson, Keith & Sharma, Nina, 2022. "Organizational responses to multiple logics: Diversity, identity and the professional service firm," Accounting, Organizations and Society, Elsevier, vol. 103(C).
    11. Haynes, Kathryn, 2017. "Accounting as gendering and gendered: A review of 25 years of critical accounting research on gender," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 110-124.
    12. Lambert Jerman & Pauline Beau & Claire Garnier, 2016. "Le « dividual professional »," Post-Print hal-01902409, HAL.
    13. François Brouard & Merridee Bujaki & Sylvain Durocher & Leighann C. Neilson, 2017. "Professional Accountants’ Identity Formation: An Integrative Framework," Journal of Business Ethics, Springer, vol. 142(2), pages 225-238, May.
    14. Covaleski, Mark A. & Earley, Christine E. & Zehms, Karla M., 2021. "The lived reality of public accounting interns," Journal of Accounting Education, Elsevier, vol. 56(C).
    15. Lambert Jerman & Alaric Bourgoin, 2016. "L'identité négative de l'auditeur," Post-Print hal-01902594, HAL.
    16. Downar, Benedikt & Ernstberger, Jürgen & Koch, Christopher, 2021. "Who makes partner in Big 4 audit firms? – Evidence from Germany," Accounting, Organizations and Society, Elsevier, vol. 91(C).
    17. Mouna Hazgui & Marion Brivot, 2022. "Debating Ethics or Risks? An Exploratory Study of Audit Partners’ Peer Consultations About Ethics," Journal of Business Ethics, Springer, vol. 175(4), pages 741-758, February.
    18. Kelly Thomson & Joanne Jones, 2017. "Precarious Professionals: (in)Secure Identities and Moral Agency in Neocolonial Context," Journal of Business Ethics, Springer, vol. 146(4), pages 747-770, December.
    19. Bitbol-Saba, Nathalie & Dambrin, Claire, 2019. "“It’s not often we get a visit from a beautiful woman!” The body in client-auditor interactions and the masculinity of accountancy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 64(C).
    20. Ricardo Azambuja & Gazi Islam, 2019. "Working at the boundaries: Middle managerial work as a source of emancipation and alienation," Grenoble Ecole de Management (Post-Print) halshs-01959107, HAL.
    21. Daoust, Laurence, 2020. "Playing the Big Four recruitment game: The tension between illusio and reflexivity," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 66(C).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-01188764. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.