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Toward dialogic accounting? Public accountants’ assistance to works councils − A tool between hope and illusion

Author

Listed:
  • Christophe Godowski

    (UNILIM - Université de Limoges, IAE Limoges - Ecole universitaire de management [Limoges])

  • Emmanuelle Nègre

    (TSM - Toulouse School of Management Research - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse - CNRS - Centre National de la Recherche Scientifique - TSM - Toulouse School of Management - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse)

  • Marie-Anne Verdier

    (LGCO - Laboratoire Gouvernance et Contrôle Organisationnel - UT3 - Université Toulouse III - Paul Sabatier - UT - Université de Toulouse)

Abstract

French law allows works councils (WCs, mandatory bodies representing employees and having both economic and social rights in firms with more than 50 employees) to be assisted by public accountants (PAs) to help them understand the accounting and financial information received from managers. The aim of this assistance is to strengthen the democratic role of the WCs in firms. The purpose of this research is to examine whether and how the PAs' assistance to WCs leads to the emergence of a form of agonistic democracy by contributing to an evolution in firms' uses of accounting. We conducted a qualitative study with 36 semi-structured interviews with both PAs and WC members. Our results indicate that, under certain circumstances, the assistance provided by PAs can support dialogue between the WC members (‘‘laypersons") and the managers (‘‘experts") in WCs, which can be viewed as ‘‘hybrid forums" (open spaces where heterogeneous groups come together to debate socio-technical choices). The confrontation between different ideological orientations that inevitably arises can contribute to a dialogic use of accounting, which is promising for developing an agonistic democracy within organizations. However, PA assistance to a WC must be carefully handled because of the risk that managers will instrumentalize it. When this happens, accounting is still used in a monologic (as opposed to dialogic) form in firm management. The risk is that genuine participation by WC members remains illusory.

Suggested Citation

  • Christophe Godowski & Emmanuelle Nègre & Marie-Anne Verdier, 2020. "Toward dialogic accounting? Public accountants’ assistance to works councils − A tool between hope and illusion," Post-Print hal-03118048, HAL.
    • Handle: RePEc:hal:journl:hal-03118048
    DOI: 10.1016/j.cpa.2019.102095
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    Citations

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    Cited by:

    1. Corinne Ollier Bessieux & Emmanuelle Negre & Marie-Anne Verdier, 2022. "Moving from Accounting for People to Accounting with People: A Critical Analysis of the Literature and Avenues for Research," Post-Print hal-03889478, HAL.
    2. Andrew, Jane & Baker, Max & Huang, Casey, 2023. "Data breaches in the age of surveillance capitalism: Do disclosures have a new role to play?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
    3. Sorola, Matthew, 2022. "Q methodology to conduct a critical study in accounting: A Q study on accountants’ perspectives of social and environmental reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 86(C).
    4. Verdier, Marie-Anne & Boutant Lapeyre, Jennifer, 2023. "The myth of workforce reduction efficiency: The performativity of accounting language," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).

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