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Utilisation identitaire des dispositifs de contrôle par les membres d’un groupe professionnel : le cas des acheteurs

Author

Listed:
  • Hicham Sebti

    (ISG - Institut supérieur de gestion - Université de Tunis)

  • Benoît Gerard

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

  • Ludivine Perray-Redslob

    (EM - EMLyon Business School)

Abstract

Offering an identity-based interpretation of intergroup conflict, this article renews research on the use of management accounting systems in professional competition. Based on social identity theory (Tajfel & Turner 1979, 1986) and a qualitative study of buyers, it outlines new uses of management accounting systems in interprofessional conflicts. It especially shows that the use of management accounting systems in professional competitions is not restricted to addition of new systems or extension of existing systems – changing organizational practices – but can also take cognitive and socio-cognitive forms that do not change organizational practices.

Suggested Citation

  • Hicham Sebti & Benoît Gerard & Ludivine Perray-Redslob, 2015. "Utilisation identitaire des dispositifs de contrôle par les membres d’un groupe professionnel : le cas des acheteurs," Post-Print hal-01398784, HAL.
    • Handle: RePEc:hal:journl:hal-01398784
    DOI: 10.3917/cca.212.0013
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    Citations

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    Cited by:

    1. Lambert Jerman & Alaric Bourgoin, 2016. "L'identité négative de l'auditeur," Post-Print hal-01902594, HAL.
    2. Ben Khaled, Wafa & Gérard, Benoît & Farjaudon, Anne-Laure, 2022. "Analysis of the political and identity dynamics of a dominant mode of control: The case of business ethics control and its legalization," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 88(C).

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