Drawing on Ricoeur's conception of ideology, this communication analyses the emergence of the French work "pilotage" in the management control field and its substitution for "contrôle de gestion" -the usual French translation for management control. The analysis suggests that the semantic substitution is a source of both legitimacy and legitimisation for the associated innovative management accounting methods and their promoters.
ANCELIN-BOURGUIGNON, A. (2003). The Ideological Function of New Accounting Words: A French Example.