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Le processus de construction de légitimité des contrôleurs de gestion

Abstract : This PhD dissertation examines how the professional legitimacy of management accountants is individually built and evolves over time in organizations. First, a conceptual framework is set to study the individual professional legitimacy of management accountants. It particularly clarifies how legitimation strategies are based on different natures and sources of legitimacy. This research is based on multiple in-depth case studies led in three different organizations. In-depth analysis for each case and inter-case comparison provide a framework for drafting trajectories. Our findings reveal that controllers' individual legitimacy trajectories end up at a common legitimacy referential (functional legitimacy and cognitive legitimacy), in accordance with management accountant profession archetypes. Our results show institutional pressures placed on the management accountant legitimacy construction process.
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Contributor : Julie Demaret Connect in order to contact the contributor
Submitted on : Monday, June 2, 2014 - 10:50:47 PM
Last modification on : Tuesday, February 8, 2022 - 3:26:02 PM
Long-term archiving on: : Tuesday, September 2, 2014 - 10:40:29 AM


  • HAL Id : tel-00997829, version 1




Julie Demaret. Le processus de construction de légitimité des contrôleurs de gestion. Gestion et management. Université François Rabelais - Tours, 2014. Français. ⟨tel-00997829⟩



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