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Les pratiques occultes des contrôleurs de gestion. Une étude ethnographique du "sale boulot"

Abstract : 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 dissimulate the tasks they consider as impure, that is to say those that constitute their "dirty work". We argue that management accountants' feelings about their job shape control processes within the organisation.
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https://hal-hec.archives-ouvertes.fr/hal-00485614
Contributor : Antoine Haldemann <>
Submitted on : Friday, May 21, 2010 - 11:32:02 AM
Last modification on : Wednesday, September 23, 2020 - 4:28:48 AM

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Caroline Lambert, Jérémy Morales. Les pratiques occultes des contrôleurs de gestion. Une étude ethnographique du "sale boulot". Finance Contrôle Stratégie, Association FCS, 2009, 12 (2), pp.5-34. ⟨hal-00485614⟩

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