[Research Seminar] Accounting: “Evolution of the CFOs roles along with the financialization of organizations” N. BERLAND – Université Paris Dauphine

Speaker: Massimo Anelli
Bocconi University

Date and Location – Thursday January 20th 2022 from 14:30 to 16:00
in R217 (Lille campus) and in PA22 (Paris campus) on Zoom



This paper highlights the changes of the Chief Financial Officers (CFOs) roles in the context of the financialization of organizations. Relying on the institutional logics perspective and through an analysis of fifty-one interviews with CFOs, we found that the evolution of the CFOs’ practices and roles is not a uniform and global process but has drift in different alternative paths. This paper contributes to the literature of CFOs and reconciles findings from scholars by showing how CFOs roles evolve from one role to other(s) over time and across companies. Finally, thanks to the institutional logics perspective, this paper extends research on the financialization of organizations.