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Comment Des Controleurs De Gestion Peuvent-Ils Recadrer Des Operationnels Refractaires Au Controle De Gestion ?

Author

Listed:
  • 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 Redslob

    (DRM Crefige - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres)

Abstract

In the professional competition studies, the reinforcement of the management accountants position is usually seen as a legitimation work which consists in convincing the line managers that the management accountants knowledge is the the most adapted answer to organizational problems. However, from a qualitative study, this work tries to illustrate how management accountants manage to achieve a reframing (said contextual) refractory line managers, and that in order to reinforce their position in the organization. Finally, our work tries to open the debate on the reframing work in professional competition.

Suggested Citation

  • Benoît Gerard & Ludivine Redslob, 2014. "Comment Des Controleurs De Gestion Peuvent-Ils Recadrer Des Operationnels Refractaires Au Controle De Gestion ?," Post-Print hal-01899197, HAL.
    • Handle: RePEc:hal:journl:hal-01899197
    Note: View the original document on HAL open archive server: https://hal.science/hal-01899197
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    References listed on IDEAS

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    1. Anne-Laure Farjaudon & Jérémy Moralès, 2011. "Mesurer et définir la valeur des marques : un enjeu dans la concurrence entre groupes professionnels," Post-Print halshs-00670118, HAL.
    2. Dent, Jeremy F., 1991. "Accounting and organizational cultures: A field study of the emergence of a new organizational reality," Accounting, Organizations and Society, Elsevier, vol. 16(8), pages 705-732.
    3. repec:dau:papers:123456789/7844 is not listed on IDEAS
    4. Anne-Laure Farjaudon & Jérémy Morales, 2011. "Mesurer et définir la valeur des marques - un enjeu dans la concurrence entre groupes professionnels," Revue Finance Contrôle Stratégie, revues.org, vol. 14(3), pages 63-90, September.
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