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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)

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    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://leg2.u-bourgogne.fr/rev/064024.pdf
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    Bibliographic Info

    Article provided by revues.org 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.;

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    References

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    1. Ponemon, Lawrence A., 1992. "Ethical reasoning and selection-socialization in accounting," Accounting, Organizations and Society, Elsevier, vol. 17(3-4), pages 239-258.
    2. A. P. Thirlwall, 1983. "Introduction," Journal of Post Keynesian Economics, M.E. Sharpe, Inc., vol. 5(3), pages 341-344, April.
    3. Pratt, Jamie & Beaulieu, Phil, 1992. "Organizational culture in public accounting: Size, technology, rank, and functional area," Accounting, Organizations and Society, Elsevier, vol. 17(7), pages 667-684, October.
    4. A. Meltzer & Peter Ordeshook & Thomas Romer, 1983. "Introduction," Public Choice, Springer, vol. 41(1), pages 1-5, January.
    5. 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.
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    Cited by:
    1. Gervais, Michel & Berland, Nicolas, 2008. "À quoi ont rêvé (et n’ont pas rêvé) les chercheurs en contrôle durant les dix dernières années ? Dix ans de recherche en contrôle," Economics Papers from University Paris Dauphine 123456789/1486, Paris Dauphine University.

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