Le choix des stratégies de légitimation des contrôleurs de gestion : les enseignements d’une étude de cas (notice n° 427588)
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| fixed length control field | 02338cam a2200277 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250120223113.0 |
| 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 | Le choix des stratégies de légitimation des contrôleurs de gestion : les enseignements d’une étude de cas |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2023.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 56 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Cet article traite des choix de stratégie de légitimation déployée par les contrôleurs de gestion en vue d’obtenir le pouvoir d’influence nécessaire à leur métier. Notre étude empirique qualitative au sein d’un groupe industriel français montre des régularités entre la présence ou l’absence systématique de certaines ressources individuelles ou organisationnelles à disposition du contrôleur et la stratégie qu’il a choisie pour gagner en légitimité. Ces résultats permettent d’approfondir la caractérisation des différentes stratégies de légitimation identifiées par la littérature, afin de mieux guider les contrôleurs de gestion dans leur quête de légitimité au sein de leur organisation. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This article deals with the choice of legitimization strategies deployed by management accountants in order to obtain the power of influence necessary for their position. A qualitative empirical study within a French industrial group shows regularities between the systematic presence or absence of some individual or organizational available resources for the management accountant and the strategy he chose to gain legitimacy. These results enable to further characterize the different legitimization strategies identified in the literature, in order to drive management accountants better in their search for legitimacy within their organization. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | ressources individuelles. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | ressources organisationnelles |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | contrôleur de gestion |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | stratégies de légitimation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | organizational ressources |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | legitimization strategies |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | individual ressources. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | management accountant |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | David, Mickaël |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Communication & management | 19 | 2 | 2023-02-27 | p. 29-44 | 2269-7195 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-communication-et-management-2022-2-page-29?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-communication-et-management-2022-2-page-29?lang=fr&redirect-ssocas=7080</a> |
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