{"id":"https://openalex.org/W2281032944","doi":null,"title":"Interfaces, narrations and the legitimisation of financialisation: The discursive activity of management accountants","display_name":"Interfaces, narrations and the legitimisation of financialisation: The discursive activity of management accountants","publication_year":2014,"publication_date":"2014-07-01","ids":{"openalex":"https://openalex.org/W2281032944","mag":"2281032944"},"language":"en","primary_location":{"id":"pmh:oai:RePEc:dau:papers:123456789/14570","doi":null,"is_oa":false,"landing_page_url":"http://basepub.dauphine.fr/xmlui/bitstream/123456789/14570/1/paper-cpa-053.pdf","pdf_url":"http://basepub.dauphine.fr/xmlui/bitstream/123456789/14570/1/paper-cpa-053.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"preprint"},"volume":null,"type":"preprint","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5037052385","display_name":"Laetitia Legalais","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Laetitia Legalais","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5049237873","display_name":"J\u00e9r\u00e9my Moral\u00e8s","orcid":"https://orcid.org/0000-0002-0321-3736","observed_orcids":["https://orcid.org/0000-0002-0321-3736"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"J\u00e9r\u00e9my Moral\u00e8s","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9570000171661377,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9570000171661377,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10344","display_name":"Management and Organizational Studies","score":0.0284000001847744,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.008799999952316284,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/management-accountants","display_name":"management accountants","score":0.8539999723434448},{"id":"https://openalex.org/keywords/financialization","display_name":"financialization","score":0.9829999804496765},{"id":"https://openalex.org/keywords/legitimation","display_name":"legitimation","score":0.640999972820282},{"id":"https://openalex.org/keywords/discursive-legitimation","display_name":"discursive legitimation","score":0.5400000214576721},{"id":"https://openalex.org/keywords/financial-language","display_name":"financial language","score":0.746999979019165},{"id":"https://openalex.org/keywords/financial-literacy","display_name":"financial literacy","score":0.5180000066757202},{"id":"https://openalex.org/keywords/managerial-decision-making","display_name":"management decision-making","score":0.7070000171661377},{"id":"https://openalex.org/keywords/operational-processes","display_name":"operational processes","score":0.45899999141693115},{"id":"https://openalex.org/keywords/accounting-expertise","display_name":"accounting expertise","score":0.5040000081062317},{"id":"https://openalex.org/keywords/narrative","display_name":"narrative","score":0.4490000009536743},{"id":"https://openalex.org/keywords/general-management","display_name":"general management","score":0.4950000047683716}],"concepts":[{"id":"https://openalex.org/C198082294","wikidata":"https://www.wikidata.org/wiki/Q3399648","display_name":"Position (finance)","level":2,"score":0.7041463851928711},{"id":"https://openalex.org/C53811970","wikidata":"https://www.wikidata.org/wiki/Q5062194","display_name":"Centrality","level":2,"score":0.6968851685523987},{"id":"https://openalex.org/C2780801425","wikidata":"https://www.wikidata.org/wiki/Q5164392","display_name":"Construct (python library)","level":2,"score":0.6908400058746338},{"id":"https://openalex.org/C199033989","wikidata":"https://www.wikidata.org/wiki/Q1318295","display_name":"Narrative","level":2,"score":0.6731929183006287},{"id":"https://openalex.org/C2777941463","wikidata":"https://www.wikidata.org/wiki/Q1416374","display_name":"Financial literacy","level":2,"score":0.5102379322052002},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.48390230536460876},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.43604010343551636},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.434510737657547},{"id":"https://openalex.org/C506796395","wikidata":"https://www.wikidata.org/wiki/Q4738155","display_name":"Financial management","level":2,"score":0.4140129089355469},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.39872488379478455},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.3897331953048706},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.3855621814727783},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.16685152053833008},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.08325609564781189},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.07629403471946716},{"id":"https://openalex.org/C114614502","wikidata":"https://www.wikidata.org/wiki/Q76592","display_name":"Combinatorics","level":1,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"pmh:oai:RePEc:dau:papers:123456789/14570","doi":null,"is_oa":false,"landing_page_url":"http://basepub.dauphine.fr/xmlui/bitstream/123456789/14570/1/paper-cpa-053.pdf","pdf_url":"http://basepub.dauphine.fr/xmlui/bitstream/123456789/14570/1/paper-cpa-053.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"preprint"},{"id":"mag:2281032944","doi":null,"is_oa":false,"landing_page_url":"https://basepub.dauphine.fr/bitstream/handle/123456789/14570/paper-cpa-053.pdf?sequence=1","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"RePEc: Research Papers in Economics","raw_type":null},{"id":"pmh:oai:basepub.dauphine.fr:123456789/14570","doi":null,"is_oa":false,"landing_page_url":"https://basepub.dauphine.fr/handle/123456789/14570","pdf_url":null,"source":{"id":"https://openalex.org/S4306401007","display_name":"Base Institutionnelle de Recherche de l'universit\u00e9 Paris-Dauphine (BIRD) (University Paris-Dauphine)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I102197404","host_organization_name":"Universit\u00e9 Paris-Sud","host_organization_lineage":["https://openalex.org/I102197404"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Communication / Conf\u00e9rence"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":54,"referenced_works":["https://openalex.org/W1588647349","https://openalex.org/W1593348544","https://openalex.org/W1957197582","https://openalex.org/W1967153691","https://openalex.org/W1969231459","https://openalex.org/W1981556361","https://openalex.org/W1984477622","https://openalex.org/W1999350076","https://openalex.org/W2000940812","https://openalex.org/W2007870489","https://openalex.org/W2015828632","https://openalex.org/W2015887529","https://openalex.org/W2021482571","https://openalex.org/W2031483304","https://openalex.org/W2031822925","https://openalex.org/W2032772349","https://openalex.org/W2033017050","https://openalex.org/W2040513975","https://openalex.org/W2048712276","https://openalex.org/W2049219957","https://openalex.org/W2050268244","https://openalex.org/W2051679433","https://openalex.org/W2060322405","https://openalex.org/W2066256580","https://openalex.org/W2068021702","https://openalex.org/W2070455823","https://openalex.org/W2081074842","https://openalex.org/W2083298775","https://openalex.org/W2087072632","https://openalex.org/W2105564406","https://openalex.org/W2110649000","https://openalex.org/W2113250023","https://openalex.org/W2116188003","https://openalex.org/W2120067590","https://openalex.org/W2122389339","https://openalex.org/W2125047636","https://openalex.org/W2126978310","https://openalex.org/W2129432581","https://openalex.org/W2135167672","https://openalex.org/W2136100803","https://openalex.org/W2140608320","https://openalex.org/W2144677745","https://openalex.org/W2151725552","https://openalex.org/W2157464503","https://openalex.org/W2171393561","https://openalex.org/W2263701656","https://openalex.org/W2267632560","https://openalex.org/W2320400310","https://openalex.org/W2322083831","https://openalex.org/W2322788624","https://openalex.org/W2324018594","https://openalex.org/W2796254303","https://openalex.org/W2797517526","https://openalex.org/W3022454360"],"related_works":["https://openalex.org/W2907000565","https://openalex.org/W1593080035","https://openalex.org/W2470856645","https://openalex.org/W7001867037","https://openalex.org/W2164359104","https://openalex.org/W2613322426","https://openalex.org/W4394594124","https://openalex.org/W3097749573","https://openalex.org/W4400789686","https://openalex.org/W2905471193"],"abstract_inverted_index":{"This":[0,149],"paper":[1],"examines":[2],"the":[3,32,61,73,88,101,110,129,145,156,163,169],"justifications":[4],"accountants":[5,26,58,161],"give":[6],"for":[7],"their":[8,36,66,80,85,91,96,107,136,140],"role":[9,108,131],"and":[10,21,46,54,93,106,114],"position":[11,86],"in":[12,35,60,87,100,135],"organisations.":[13,37,148],"Through":[14],"a":[15,125],"qualitative":[16],"study":[17,150],"based":[18],"on":[19,68],"observations":[20],"interviews,":[22],"we":[23],"follow":[24],"management":[25,57,160],"acting":[27],"as":[28,109],"influential":[29],"representatives":[30],"of":[31,51,65,98,103,132,147,154,165,172],"financial":[33,41,52,94,133],"language":[34,134],"Trying":[38],"to":[39,78,168],"embed":[40],"issues":[42],"within":[43],"managerial":[44],"decision-making,":[45],"actively":[47],"supporting":[48],"increasing":[49],"centrality":[50],"literacy":[53],"expertise,":[55,95],"these":[56,121],"provide,":[59],"process,":[62],"\u2018legitimating":[63],"accounts\u2019":[64],"interventions":[67],"operational":[69],"processes.":[70],"We":[71,117],"group":[72],"various":[74],"arguments":[75,122],"they":[76,123],"use":[77],"justify":[79],"influence":[81],"into":[82],"four":[83],"categories:":[84],"information":[89],"circuit,":[90],"accounting":[92],"degree":[97],"importance":[99],"eyes":[102],"general":[104,115],"management,":[105],"interface":[111],"between":[112],"operations":[113,167],"management.":[116],"show":[118],"that":[119,127],"through":[120],"construct":[124],"narrative":[126],"legitimises":[128],"central":[130],"organisation,":[137],"even":[138],"though":[139],"intervention":[141],"is":[142],"legitimised":[143],"by":[144,159],"financialisation":[146],"thus":[151],"furthers":[152],"understanding":[153],"how":[155],"narratives":[157],"produced":[158],"legitimise":[162],"connection":[164],"local":[166],"broader":[170],"trend":[171],"financialisation.":[173]},"counts_by_year":[{"year":2017,"cited_by_count":1}],"updated_date":"2026-09-21T07:43:02.447757","created_date":"2016-06-24T00:00:00"}
