Publication Type

Conference Proceeding Article

Version

submittedVersion

Publication Date

8-2018

Abstract

This paper highlights the changes of the Chief Financial Officers (CFOs) role since the introduction of the financial market logic in France. Through an analysis of thirty-seven interviews with CFOs and observations during events organized by the professional association of CFOs, we show that the CFOs’ role evolved in different pathways depending on the relationships between logics. We contribute to the literature that studies professions from an institutional perspective by responding to the question of whether professionals change their role when the logic to which they adhere and from which they derive their role is being challenged, or whether institutional changes are fostered by replacement of actors. We showed that both mechanisms come into play and are sustained by a third one: the actors who made the conscious choice of leaving their job.

Keywords

Institutional pluralism, evolution of profession, financial market logic, CFOs, qualitative study

Discipline

Finance and Financial Management | Strategic Management Policy

Research Areas

Strategy and Organisation

Publication

Proceedings of the 78th Annual Meeting of Academy of Management, Chicago, Illinois, 2018 August 10-14

First Page

1

Last Page

53

City or Country

Chicago

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