This communication presents a case study in a French public sector firm where a new performance measurement and management system is being implemented. Our analysis shows that professional identities do not fully explain the subtle resistance to accountability that actors oppose to the new system and that the cultural (French) context should also be taken into account to fully understand it.
ANCELIN-BOURGUIGNON, A., SALPIC, O. and ZARLOWSKI, P. (2009). Subtle Resistance to Accountability: A Case Study in the French Public Sector. In: CMS6: The 6th International Critical Management Studies Conference (Stream 18 Accountability and Accounterability).