Critics on the Pilot Metaphor
Author:
Univ. Prof. Alain BURLAUD
JEL:
M 10, O 31
DOI:
Keywords:
manager, company, innovation, decision-making, responsibility
Abstract:
Who is really in charge of the company? This is one of the problems faced by the financial auditor when he has to locate responsibilities and risks. Independently of the answers provided by legal counselors or the company’s statute, the science of company management offers answers that are less regulatory, but are better anchored in reality. Thus the analogy between the manager and the pilot appeared, which personalizes and idealizes power. \r\nThis theoretic concept is examined in the present article, the author shows to what extent the comparison is pertinent.\r\nThe pilot metaphor is a simplistic and peaceful representation of the way in which an organization functions, meant to strengthen the manager’s prestige and authority, but without taking into account the innovation, change and adaption needs of the entity.\r\nIt is important that on these power issues, auditors can keep their distance towards the managerial literature invading us, in order to better analyze the decision-making processes.\r\n\r\n\r\n