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La culture organisationnelle perçue des cabinets comptables français par les associés-dirigeants:essai de typologie

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Author Info
Serge Évraert (Université de Bordeaux 4)
Christian Prat dit Hauret (Université de Bordeaux 4)
Abstract

(VF)L'objet de la recherche est d'étudier la culture organisationnelle perçue par les dirigeants associés du cabinet. L'échelle de mesure de O'Reilly et al. (1991) a été validée. Trois groupes de cabinets ont été mis en évidence:les innovants, les incertains et les collectifs. L'esprit d'équipe, le sens du résultat et, dans une moindre mesure, le respect des collaborateurs semblent structurer fortement le projet du cabinet. (VA)This paper examines the organizational culture of accounting firms perceived by partners. The O'Reilly et al. (1991) scale has been validated. Three types of accounting firms emerged:innovative, doubtful, collective. Team orientation, results orientation and respect for people seem to structure the partners project.

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File URL: http://www.u-bourgogne.fr/LEG/rev/064024.pdf
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Publisher Info
Article provided by Editions Economica in its journal Revue Finance Contrôle Stratégie.

Volume (Year): 6 (2003)
Issue (Month): 4 (December)
Pages: 5-24
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Handle: RePEc:dij:revfcs:v:6:y:2003:i:q4:p:5-24

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Related research
Keywords: culture organisationnelle; cabinets comptables; innovant; incertain; collectif; esprit d'équipe; sens du résultat; organizational culture; accounting firms; innovative; doubtful; collective; team orientation; results orientation.;

Find related papers by JEL classification:
M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

  1. Sweeney, John T. & Roberts, Robin W., 1997. "Cognitive moral development and auditor independence," Accounting, Organizations and Society, Elsevier, vol. 22(3-4), pages 337-352. [Downloadable!] (restricted)
  2. Ponemon, Lawrence A., 1992. "Ethical reasoning and selection-socialization in accounting," Accounting, Organizations and Society, Elsevier, vol. 17(3-4), pages 239-258. [Downloadable!] (restricted)
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