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L'influence des variables psychosociales sur la décision de communication volontaire : cas des dirigeants tunisiens

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  • Boutheina Diouani

    ()
    (ISCAE - Université de la Manouba, LIGUE - Laboratoire Interdisciplinaire en Gestion : Université-Entreprise - Ministère de l'Enseignement Supérieur et de la Recherche Scientifique)

  • Wafa Khlif

    ()
    (LIGUE - Laboratoire Interdisciplinaire en Gestion : Université-Entreprise - Ministère de l'Enseignement Supérieur et de la Recherche Scientifique)

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    Abstract

    Les décisions de divulgations sont prises sur la base d'un choix managérial (Williams, 2008). Mais la question de leurs motivations reste toujours posée. Cette recherche se propose de se centrer sur les comportements des dirigeants expliquant la divulgation volontaire d'informations. Prenant racine dans le modèle conceptuel de la théorie du comportement planifié (Ajzen, 1991), le modèle développé met en avant 3 variables à savoir : l'attitude, la norme subjective ainsi que la perception du contrôle. Basés sur une enquête auprès des dirigeants de 39 entreprises tunisiennes cotées (taux de réponse de 70,9%), les résultats montrent que l'attitude du dirigeant à l'égard de la communication sur la stratégie future de l'entreprise, ses résultats prévisionnels et les raisons de la baisse de ses dividendes prédit significativement son intention de divulguer ces informations. Par contre, ni la norme subjective et ni sa perception du contrôle n'influencent sa décision de divulguer.

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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00650416.

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    Date of creation: 2011
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    Publication status: Published - Presented, Comptabilités, économie et société, 2011, Montpellier, France
    Handle: RePEc:hal:journl:hal-00650416

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    Keywords: divulgation volontaire ; intention ; attitude ; dirigeant ; théorie du comportement planifié;

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