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Conference Proceedings (2009), Proceedings of the 2009 Interdisciplinary Perspectives on Accounting (IPA) Conference, Universität Innsbruck

Reinterpreting Accountability in the French Public Sector

ANCELIN-BOURGUIGNON Annick , SAULPIC O., ZARLOWSKI P.

This communication presents a case study in a French public sector firm where a new performance measurement and management system is being implemented. We suggest that professional identities do not explain all our observations and that analysing the cultural (French) context is necessary to fully understand the way actors reinterpret and enact accountability.

ANCELIN-BOURGUIGNON, A., SAULPIC, O. and ZARLOWSKI, P. (2009). Reinterpreting Accountability in the French Public Sector. In: Proceedings of the 2009 Interdisciplinary Perspectives on Accounting (IPA) Conference. Universität Innsbruck.

Keywords : #Contrôle-de-gestion, #Culture-française, #Gestion-de-la-performance, #Identité-professionnelle