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Conference Proceedings (2004), Proceedings of the 6th International Management Control Systems Research Conference, Management Control Association (MCA)

The Ideological Function of New Accounting Words: A French Example

Drawing on Ricoeur's conception of ideology, this communication analyses the emergence of the French word "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. (2004). The Ideological Function of New Accounting Words: A French Example. In: Proceedings of the 6th International Management Control Systems Research Conference. Management Control Association (MCA).