Essec\Faculty\Model\Contribution {#6196
  #_index: "academ_contributions"
  #_id: "1999"
  #_source: array:26 [
    "id" => "1999"
    "slug" => "management-accounting-and-value-creation-the-profit-and-loss-of-reification"
    "yearMonth" => "2005-05"
    "year" => "2005"
    "title" => "Management Accounting and Value Creation: The Profit and Loss of Reification"
    "description" => "BOURGUIGNON, A. (2005). Management Accounting and Value Creation: The Profit and Loss of Reification. <i>Critical Perspectives on Accounting</i>, 16(4), pp. 353-389."
    "authors" => array:1 [
      0 => array:3 [
        "name" => "BOURGUIGNON Annick"
        "bid" => "B00000064"
        "slug" => "ancelin-bourguignon-annick"
      ]
    ]
    "ouvrage" => ""
    "keywords" => []
    "updatedAt" => "2021-12-15 16:48:39"
    "publicationUrl" => "https://doi.org/10.1016/j.cpa.2003.03.001"
    "publicationInfo" => array:3 [
      "pages" => "353-389"
      "volume" => "16"
      "number" => "4"
    ]
    "type" => array:2 [
      "fr" => "Articles"
      "en" => "Journal articles"
    ]
    "support_type" => array:2 [
      "fr" => "Revue scientifique"
      "en" => "Scientific journal"
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => "Le contrôle et la comptabilité de gestion ont désormais pour fonction d'accompagner la création de valeur dans l'entreprise. Cette dernière est généralement présentée comme un concept à la fois simple, général, et d'importance stratégique. A partir du concept marxiste de réification, cet article montre que la création de valeur est communément réifiée à travers son objectivation, laquelle prévient la contestation et au-delà maintient la domination sociale. L'article discute la contribution de cette analyse à des questions de recherches plus gténérales comme l'innovation managériale et le rôle de la comptabilité dans le gouvernement des actions humaines. La conclusion suggère des pistes pour la recherche et les pratiques."
      "en" => "Management accounting has recently broadened its scope to encompass contributing to the so-called value creation process. Value creation is usually presented as a simple, strategically relevant and all-embracing concept. Drawing from the Marxist concept of reification, this article shows that value creation is commonly reified through its objectification, which prevents any dispute and further maintains social domination. The contribution of this analysis to more general research questions, such as managerial innovation and the governmental role of accounting, is discussed. Academic and practical implications are suggested in the conclusion."
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2024-04-19T11:22:04.000Z"
    "docTitle" => "Management Accounting and Value Creation: The Profit and Loss of Reification"
    "docSurtitle" => "Articles"
    "authorNames" => "<a href="/cv/ancelin-bourguignon-annick">BOURGUIGNON Annick</a>"
    "docDescription" => "<span class="document-property-authors">BOURGUIGNON Annick</span><br><span class="document-property-authors_fields">Comptabilité et Contrôle de Gestion</span> | <span class="document-property-year">2005</span>"
    "keywordList" => ""
    "docPreview" => "<b>Management Accounting and Value Creation: The Profit and Loss of Reification</b><br><span>2005-05 | Articles </span>"
    "docType" => "research"
    "publicationLink" => "<a href="https://doi.org/10.1016/j.cpa.2003.03.001" target="_blank">Management Accounting and Value Creation: The Profit and Loss of Reification</a>"
  ]
  +lang: "fr"
  +"_type": "_doc"
  +"_score": 9.016675
  +"parent": null
}