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De la légitimité organisationnelle à la légitimité individuelle, le cas particulier du contrôleur de la gestion publique

Author

Listed:
  • Marine Portal

    (CEREGE [Poitiers, La Rochelle] - Centre de recherche en gestion [EA 1722] - IAE Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers - UP - Université de Poitiers = University of Poitiers - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université)

  • Julie Demaret

    (VALLOREM - Val de Loire Recherche en Management - UO - Université d'Orléans - UT - Université de Tours)

Abstract

This research aims to study how the public auditors obtain an individual or organizational legitimacy within the regulated framework of the supreme audit institutions. The theoretical framework is based on the sources and natures of legitimacy before exploring their reality rather individual or organizational for the public auditor thanks to a qualitative methodology by semi-directive interviews within a regional chamber of accounts.

Suggested Citation

  • Marine Portal & Julie Demaret, 2018. "De la légitimité organisationnelle à la légitimité individuelle, le cas particulier du contrôleur de la gestion publique," Post-Print hal-01907969, HAL.
    • Handle: RePEc:hal:journl:hal-01907969
    Note: View the original document on HAL open archive server: https://hal.science/hal-01907969
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    Keywords

    Management Accounting; Legitimacy; Public management;
    All these keywords.

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