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...

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...

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...