THE INFLUENCE OF FIGURES WITHIN ORGANIZATIONS AS A FACTOR IN REDUCING MANAGERS’ SENSE OF RESPONSIBILITY

Abstract

The use of figures within organizations is imperative for managers and generally occurs before confrontation with the real-life situation. The priority given to the use of figures, combined with a number of financial scandals, also leads us to question the responsibility of these decision-makers in organizations. Is the reduction in personal responsibility caused by the influence of figures that would take the manager away from reality and prevent them therefore from seeing the foreseeable consequences of their actions? Based on a qualitative study of managers using figures, this research aims to highlight and better understand the consequences of this influence in terms of awareness of reality, the manager’s lucidity about the consequences of their actions, and thus personal responsibility.