Lambert, Caroline; Pezet, Eric - HEC Paris (École des Hautes Études Commerciales) - 2010
In this paper, the authors analyse the practices through which the management accountant is constructed as a knowing … subject and becomes a producer of truthful knowledge. They draw on a case study of an automobile equipment manufacturer in … which management accountants play a central role. The centrality of their role is evidenced, among other aspects, by their …