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Conference Proceedings (2008), Proceedings of the 2008 Critical Perspectives on Accounting Conference, Baruch College, City University of New York

When the Enterprise Culture Meets Identities: A Case Study

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

This article aims at investigating the process of influence of the enterprise culture (EC) and related technologies, and the role of persons' identity in such a process. We show how the concept of identification (to the organization) enriches our understanding of the mechanisms through which EC becomes both internalized and reinterpreted by individuals. Our research draws on a case study in a French public sector firm where EC has been diffused through (among others) the introduction of a new performance measurement and management.

ANCELIN-BOURGUIGNON, A., SAULPIC, O. and ZARLOWSKI, P. (2008). When the Enterprise Culture Meets Identities: A Case Study. In: Proceedings of the 2008 Critical Perspectives on Accounting Conference. Baruch College, City University of New York.

Keywords : #Contrôle-de-gestion, #Culture-entrepreneuriale, #Gestion-de-la-performance, #Identification, #Identité