Dans ce papier, nous tentons d'analyser, par une étude ethnographique, la construction de l'identité professionnelle des contrôleurs de gestion. Comme nous allons le voir, au sein du même groupe – les contrôleurs de gestion d'une entreprise donnée – plusieurs trajectoires apparaissent....

This paper examines the justifications accountants give for their role and position in organisations. Through a qualitative study based on observations and interviews, we follow management accountants acting as influential representatives of the financial language in their organisations. Trying...

Le métier des contrôleurs de gestion est souvent présenté comme subissant une transition, s'éloignant de ses aspects les plus techniques pour renforcer son orientation managériale et opérationnelle. A travers une étude de terrain portant sur cinq cas et réalisée par observation et...

Our paper is based on an ethnographic approach. One of the authors has conducted an ethnographic study at TechCo, a multinational aeronautic company, during 4 months. Following the actors, actants and allies at TechCo, we will show that two institutional trajectories compete for controlling the...

Managerial discourses often claim that rational decision making rests on reaching a “consensus”. However, more than any democratic confrontation between vantage points, this quest for consensus constitutes a way to deny conflicts and asymmetries in positions of power, i.e., to promote...

This article examines the role of accounting in the manufacture of consensus. Consensus building is often considered a central value for rational decision-making and management. However, more than a democratic confrontation of vantage points, the quest for consensus is a way to discourage...

Alors que la plupart des études illustrent une montée en puissance de la fonction financière, peu d'attention a été accordée à une coexistence possible entre plusieurs rationalités. En étudiant les pratiques de contrôle de gestion observées lors d'une enquête ethnographique, nous...

Our paper is based on an ethnographic approach. One of the authors has conducted an ethnographic study at TechCo, a multinational aeronautic company, during 4 months. Following the actors, actants and allies at TechCo, we will show that two institutional trajectories compete for controlling the...

This paper examines the role of consensus in the reproduction of dominant interests. Consensus building is often considered a central value for rational decision making and management. However, more than a democratic confrontation of vantage points, the quest for consensus constitutes a way to...

Little attention has been given to the coexistence that could exist between several rationales. Most studies illustrate the victory of the financial rationale, other groups trying in vain to resist change. In this paper, based on an ethnographic study of management control practices, we try to...