Based on an ethnographic study, this paper analyzes hidden activities in management controllers’ practice. We show that, while they wish to appear as business partners, they do not “sell” themselves to managers. On the contrary, they adopt avoidance strategies, intending to delegate or...

In this paper, based on an ethnographic study, we show how management controllers craft their jobs through their daily practice and try to stretch their occupational identity. We adopt an original posture, developing a ‘negative ontology’ of practice, identity at work and professional...

Management control practices are influenced by different professional groups, their interpretations and power struggles. We study a company whose strategy and daily management rely on non financial stakes, notably upon the concept of “brand”. We show how management accountants introduce a...

Many studies illustrate the increasing power of financial officers in organizations, which seems to reflect a universal and inevitable process of financialization. Through an ethnographic study, we analyze the concrete impacts of this trend on daily practices. We show that the path of...

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...

This paper examines the justifications management accountants give of their role and position in organizations. We identified four main arguments : their position in the circuit of information, their expertise in accounting and finance, the position given by senior management and their role as...

Many studies illustrate the increasing power of financial officers in organisations, as related to a universal and inevitable process of financialisation. Through an ethnographic study, we tried to analyse concrete impacts on daily practices of this trend. We showed that the trajectory of...

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...