HOW DO MANAGEMENT ACCOUNTANTS CHOOSE THEIR LEGITIMIZATION STRATEGIES AND WHAT DO WE LEARN FROM A CASE STUDY?

Abstract

This article deals with the choice of legitimization strategies deployed by management accountants in order to obtain the power of influence necessary for their position. A qualitative empirical study within a French industrial group shows regularities between the systematic presence or absence of some individual or organizational available resources for the management accountant and the strategy he chose to gain legitimacy. These results enable to further characterize the different legitimization strategies identified in the literature, in order to drive management accountants better in their search for legitimacy within their organization.