The field-based research aims at exploring the role of identity and identification in how actors appropriate (or resist to) a new performance management device associated with a major organizational and strategic change in a large French public-sector firm. The research is based on interviews and in-company observations.
ANCELIN-BOURGUIGNON, A., SAULPIC, O. and ZARLOWSKI, P. (2005). Management Accounting Change and Identity: A Case Study. In: Proceedings of the Research Conference on the Changing Roles of Management Accounting as a Control System. Chartered Institute of Management Accountants (CIMA).