Résumé en anglais

Organisational order has been described as the outcome of an intraorganizational struggle (Fligstein, 1987), a conflict between organisational professions (Armstrong, 1985). However, most studies illustrate the victory of the financial rationale, other professional groups trying in vain to resist change. Little attention has been given to the coexistence that could exist between several rationales. And yet the struggle between professional groups may last. We try to illustrate this through an analysis of management control practices that we observed during an ethnographic study of a French industrial firm. In this company, two groups oppose each other, following divergent rationales and supporting competing styles of accountability (Ahrens, 1996). They lay claim to a shared overarching objective but have conflicting positions and legitimizing discourses around what that should mean. We thus describe the forms of confrontation between the two groups, showing how several individuals attempt to redefine the style of accountability in their company. More than power or domination, however, these competitive groups seek to find a way to live with each other. This narrative will allow us to show how struggles and conflicts translate into negotiation and co-operation.