An analysis of managers' use of management accounting

International audienceThis study examines the use of management accounting (MA) by managers who are not specialists in accounting. The analysis of the discourses of twenty-five managers in large French companies shows how managers engage with MA. The findings show the usefulness of MA for managers in order to legitimate managerial decisions and to control organizational resources. In addition, the findings reveal that MA is not an integral part of managers' representation of organizational reality. It is used much more for legitimating actions than for decision-making. Nevertheless, in case of major financial difficulties, MA becomes one of the main devices for managers in their decision-making process