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Jérémy Morales is associate professor in the Management Control Department at ESCP Europe Paris campus. He teaches management control and management accounting. After a Ph.D defended at the Université Paris-Dauphine, he was recruited as a post-doctorate student at the Université Laval in Québec. His research is focused primarily on activities, tools and rationales implicated in organisational control. More precisely, he studies how management control practices and technologies frame, and are shaped by, individual as well as collective representations, actions and projects, and how these two phenomena in interaction influence cooperation and conflict in organisations.
Jérémy Morales studies activities, tools and rationales implicated in organisational control. He realised several field studies, based on observation and interviews within different companies. By studying management accountants work, management control tools and relationships between controllers and managers, he tried to understand the links between practices, devices and rationales of management control.
To make sense of his research material, he takes inspiration from “critique” theorisations in management control and accounting. This field of research aims at questioning technical conceptualisations according to which managerial devices are deemed neutral and objective rationalisation tools, and thus directly applicable to any working situation. On the contrary, by analysing political as well as sociological aspects of management and control, these studies illustrate the subjective, situated and oriented aspects of management control and accounting.
Jérémy Morales thus tried to put to light the most obscure aspects of management accountants work, and to show how representations of what is prestigious and what is disgraceful influence controlling practices in organisations. He also tried to understand how several individual and collective projects, usually antagonistic ones, frame organisations around competing definitions of what constitutes legitimate management control processes. Then, performance measurements or accountability vocabularies are not only a means to improve organisational efficiency, but also a way to prompt individuals to position themselves (i.e., their identity narratives and definitions of their work) within specific discourses, and to constrain them by orientating their subjectivity, by translating organisational events (and hence how they perceive their working lives) within specific conceptualisations and logics. Jérémy Morales tries to better understand the implications of these phenomena for individuals (their identity, perceptions, behaviour), for organisations (control, accountability and management processes deemed acceptable) and for society at large (the trend called “financialisation,” the generalisation of accounting and finance controls as the main way to organise collective work).