語言:

Les contrôleurs de gestion, « médiateurs » de la financiarisation. Étude ethnographique d'une entreprise de l'industrie aéronautique/Management controllers as « ombudsmen » of financialisation. An ethnographic study of an aeronautic company

Morales, Jérémy ; Pezet, Anne

Comptabilité Contrôle Audit, 2010-04, Vol.16 (1), p.101 [同儕審閱期刊]

可取得全文

引用被引用

題名:
Les contrôleurs de gestion, « médiateurs » de la financiarisation. Étude ethnographique d'une entreprise de l'industrie aéronautique/Management controllers as « ombudsmen » of financialisation. An ethnographic study of an aeronautic company
著者: Morales, Jérémy ; Pezet, Anne
主題: Ethnography ; Financial management ; Financial reporting ; Impact analysis ; Management controls
所屬期刊: Comptabilité Contrôle Audit, 2010-04, Vol.16 (1), p.101
描述: 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 financialisation was influenced by a competition between professional groups. In the same time, its seeming universality is used to legitimate claims made by a group of actors. We thus try to show how management controllers and their devices play the role of smugglers of financialisation, without neglecting adaptation and compromise, local and contextual, necessary to make it enter the daily practices of an organisation. [PUB ABSTRACT]
出版者: Paris: Association Francophone de Comptabilite
語言: 法文
識別號: ISSN: 1262-2788
EISSN: 2313-514X
資源來源: EBSCOhost Business Source Complete

返回到檢索清單