Marie-Astrid Le Theule is a lecturer, HDR qualified by the CNU to the functions of Professor of Universities. Her work focuses on the construction of accounting figures in the hospital and justice sectors, and on the links between management and creation. Her research method is ethnographic, influenced by the sociologists of the Chicago School, and is accompanied by documentaries (Aliquante, Le prix de la vie, Tes yeux entendaient la musique). She has investigated artists' squats, youth publishing, hospice services, and law-making. She has published Passeurs de création : gestionnaires des organisations culturelles from her multi-awarded thesis with Editions Vuibert (2010) and L'art du sens dans les organisations with J.-L. Moriceau and H. Letiche (2019) as well as articles in Critical Perspectives On Accouting, Revue Française de Gestion, Management International, M@n@gement and Organization Studies. In addition, as a certified public accountant, she has published pedagogical books (DCG, UE 10, comptabilité approfondie and DSCG, UE 4, comptabilité et audit at Vuibert, and Le mini-manuel de comptabilité financière, Lexique de comptabilité, at Dunod) as well as professional articles.