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dc.contributor.authorFarjaudon, Anne-Laure*
dc.contributor.authorMorales, Jérémy*
dc.date.accessioned2012-12-18T12:46:53Z
dc.date.available2012-12-18T12:46:53Z
dc.date.issued2013
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/10730
dc.language.isoenen
dc.subjectConsensusen
dc.subjectSymbolic dominationen
dc.subjectBrand valuationen
dc.subjectIntellectual capitalen
dc.subjectManagement controlen
dc.subjectPublic interest
dc.subjectDomination
dc.subjectCapital culturel
dc.subjectCapital intellectuel
dc.subjectContrôle de gestion
dc.subjectCritique
dc.subjectIntérêt public
dc.subject.ddc657en
dc.subject.classificationjelM.M3.M31en
dc.subject.classificationjelM.M4.M41en
dc.titleIn search of consensus: The role of accounting in the definition and reproduction of dominant interestsen
dc.typeArticle accepté pour publication ou publié
dc.description.abstractenThis article examines the role of accounting in the manufacture of consensus. Consensus building is often considered a central value for rational decision-making and management. However, more than a democratic confrontation of vantage points, the quest for consensus is a way to discourage conflict and resistance. Our main argument is that accounting and consensus play central roles in processes of definition and the social reproduction of dominant interests. Accounting acts to promote some stakes and strategies (and silence others), as if they were collective and disinterested, which makes them more powerful in debates that deny struggles and asymmetries in positions of power, as well as increases legitimacy by creating an illusion of participation. We illustrate these processes through a case study in which we document the intersection between two fields of knowledge, marketing and accounting, that compete for a monopoly on the definition of value and the ability to speak for the organisation. This analysis draws on Bourdieu's conceptualisation of symbolic domination to highlight how powerful actors secure influence while avoiding contestation. Accounting produces symbolic violence that consolidates asymmetries in positions of power by shaping what is consensual and what is not so that dominant interests are reproduced with the consent of those who have most to lose in the process.en
dc.relation.isversionofjnlnameCritical Perspectives on Accounting
dc.relation.isversionofjnlvol24
dc.relation.isversionofjnlissue2
dc.relation.isversionofjnldate2013
dc.relation.isversionofjnlpages154-171
dc.relation.isversionofdoi10.1016/j.cpa.2012.09.010en
dc.relation.isversionofjnlpublisherElsevieren
dc.subject.ddclabelContrôle de gestion Comptabilitéen
dc.relation.forthcomingnonen
dc.description.halcandidateoui
dc.description.readershiprecherche
dc.description.audienceInternational
hal.person.labIds1032*
hal.person.labIds*
hal.identifierhal-01630501*


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