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...

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...

Organisational order has been described as the outcome of an intraorganizational struggle (Fligstein, 1987), a conflict between organisational professions (Armstrong, 1985). However, most studies illustrate the victory of the financial rationale, other professional groups trying in vain 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...

Organisational order has been described as the outcome of an intraorganizational struggle (Fligstein, 1987), a conflict between organisational professions (Armstrong, 1985). However, most studies illustrate the victory of the financial rationale, other professional groups trying in vain to...