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Management accountants in France: A range of fragile, open-ended positionings

Research output: Chapter in Book/Report/Conference proceedingChapter

Caroline Lambert, Jérémy Morales

Original languageEnglish
Title of host publicationThe Role of the Management Accountant
Subtitle of host publicationLocal Variations and Global Influences
EditorsLukas Goretzki, Erik Strauss
Pages58-72
Number of pages15
ISBN (Electronic)9781317377054
DOIs
Publication statusPublished - Sep 2017

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Abstract

In France, management accountants do not form an officially recognized profession, and their careers follow many diverse trajectories, with positioning that is open-ended but also fragile in relation to operational staff and other related functions (such as IT or quality). In this chapter we show that the specificities of the French “pattern of action” and the historical dynamics of the function’s emergence help to shape the challenges and opportunities facing management accountants in France today.

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