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Interfaces, Narrations Et Legitimations De La Financiarisation

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)

  • Jérémy Morales

    (ESCP-EAP - ESCP-EAP - Ecole Supérieure de Commerce de Paris)

Abstract

This article focuses on the justifications accountants give for their role and position in organisations. We group the various arguments they use to justify this influence into four categories: their position in the information circuit, their accounting and financial expertise, their degree of importance in the eyes of general management, and their role as the interface between operations and general management. We show that through these arguments they construct a narrative that legitimises the central role of financial language in their organisation, even though their intervention is legitimised by the financialisation of organisations. This study thus furthers understanding of how the narratives produced by certain managers legitimise the connection of local operations to the broader financialisation trend.

Suggested Citation

  • Laetitia Legalais & Jérémy Morales, 2014. "Interfaces, Narrations Et Legitimations De La Financiarisation," Post-Print hal-01899119, HAL.
    • Handle: RePEc:hal:journl:hal-01899119
    Note: View the original document on HAL open archive server: https://hal.science/hal-01899119
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    File URL: https://hal.science/hal-01899119/document
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    Cited by:

    1. Dominique Barbelivien & François Meyssonnier, 2016. "La structuration du contrôle de gestion dans trois ETI familiales et industrielles," Post-Print hal-01901076, HAL.
    2. Dominique Barbelivien, 2016. "Le contrôle de gestion des entreprises familiales : un contrôle non-financiarisé ?," Post-Print hal-01900593, HAL.

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