Célia Lemaire, enseignant-chercheur à l’EM Strasbourg, a publié récemment un article dans le volume 34 du Accounting, Auditing & Accountability Journal.
Cet article est intitulé "Managers' subtle resistance to neoliberal reforms through and by means of management accounting", et a été écrit en collaboration avec Elodie Allain (HEC Montréal) et Gulliver Lux (Université du Québec à Montréal).
Within societies in the 21st century, individuals who are embedded in a controlled context that impedes their political actions deal with the tensions they are experiencing through attempts at resistance. Several studies that examine individual infrapolitics in organizations explain how the subtle mix of compliance and resistance are constructed at the level of individual identity in a complex mechanism that both questions the system and strengthens it. However, the interplay between managers' identities and management accounting tools in this process is a topic that deserves more investigation. The aim of this article is to understand how the subtle resistance of individuals constructs neoliberal reforms through management accounting (MA).