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Usage Des Pratiques Socioculturelles Et Politico-Institutionnelles Par Les Associes Des Cabinets D'Audit Et D'Expertise Comptable : Antecedents Et Consequences

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  • Sana Sellami Saidi

    (CRM - Centre de Recherche en Management - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse - IAE - Institut d'Administration des Entreprises - Toulouse - CNRS - Centre National de la Recherche Scientifique)

Abstract

This article examines the socio-cultural and politicoinstitutional practices' usage by partners of audit firms. There are two objectives. On the one hand, we propose a theoretical framework for the usage of such practices. On the second hand, we identify its antecedents and outcomes. In response, Triandis'(1979) interpersonal behavioral theory is mobilized. At the end, we propose a theoretical model to identify the antecedents and consequences of the usage of sociocultural practices and political-institutional.

Suggested Citation

  • Sana Sellami Saidi, 2009. "Usage Des Pratiques Socioculturelles Et Politico-Institutionnelles Par Les Associes Des Cabinets D'Audit Et D'Expertise Comptable : Antecedents Et Consequences," Post-Print halshs-00459402, HAL.
    • Handle: RePEc:hal:journl:halshs-00459402
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00459402
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    1. Ajzen, Icek, 1991. "The theory of planned behavior," Organizational Behavior and Human Decision Processes, Elsevier, vol. 50(2), pages 179-211, December.
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    3. Suddaby, Roy & Cooper, David J. & Greenwood, Royston, 2007. "Transnational regulation of professional services: Governance dynamics of field level organizational change," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 333-362.
    4. I. De Beelde & N. Gonthier-Besacier & A. Mikol, 2006. "The Introduction Of The Anglo-American Audit Firms In France," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 06/392, Ghent University, Faculty of Economics and Business Administration.
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