The construction trajectories of legitimacy or deligitimation for management accountants (notice n° 410929)
[ vue normale ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 02685cam a2200229 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250119103220.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Demaret, Julie |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | The construction trajectories of legitimacy or deligitimation for management accountants |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2018.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 27 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | L’objectif de cet article est de comprendre comment les contrôleurs de gestion construisent (ou non) leur légitimité. L’étude est réalisée à partir de trois terrains approfondis avec des études de cas multiples ayant donné lieu à 51 entretiens. Cinq types de trajectoires de construction de légitimité ont été identifiés : le contrôleur chevronné, le contrôleur à potentiel, le contrôleur qui ambitionne de s’orienter vers du management opérationnel, le contrôleur à qui échappe la maîtrise des processus opérationnels, et le contrôleur rejeté. Nous montrons que toutes les stratégies de légitimation des contrôleurs ne sont pas fructueuses. Nous mettons en évidence que ces trajectoires aboutissent à l’obtention prioritaire de certaines natures de légitimité (fonctionnelle et cognitive), et orientent le contrôleur dans une posture de business partner. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The main purpose of this article is to understand how management accountants build their legitimacy, or fail to do so. To explore this process in depth, we analyzed the cases of several management accountants and the discourses of some of their interlocutors in three different organizations. Five types of trajectories are brought to light: the experienced management accountant, the management accountant with substantial potential, the management accountant who aims to move to operational management, the management accountant who is unfamiliar with operational processes, and the unsuccessful management accountant. This article shows that not all legitimation strategies used by management accountants enable the latter to obtain legitimacy. Our findings reveal that the individual legitimacy trajectories of management accountants lead them to obtain certain preferential natures of legitimacy, namely functional and cognitive legitimacy, pushing the management accountant towards a business partner role. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | legitimation strategy |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | management accountant |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | legitimacy |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | construction process of legitimacy |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | sources and natures of legitimacy |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 24 | 2 | 2018-09-28 | p. 37-72 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-2018-2-page-37?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2018-2-page-37?lang=en&redirect-ssocas=7080</a> |
Pas d'exemplaire disponible.
Réseaux sociaux