Advanced Search
MyIDEAS: Login to save this paper or follow this series

Les mesures du développement des cabinets d'audit internationaux : vers un élargissement du champ des mesures par le concept de légitimité

Contents:

Author Info

  • Sana Saidi Sellami

    (Centre de Recherche en Gestion - Université Toulouse le Mirail - Toulouse II)

Registered author(s):

    Abstract

    Notre article s'intéresse aux mesures du développement des cabinets d'audit internationaux. Ce phénomène est appréhendé à travers deux concepts distincts, à savoir le concept de « notoriété » et de « légitimité ». Dans la littérature, ces concepts sont approximés par des mesures économiques, sociales et culturelles. Notre principal apport consiste à montrer que, au-delà des mesures économiques communément utilisées par les chercheurs et les praticiens, la mobilisation du concept de légitimité organisationnelle, issu de la typologie de Suchman (1995), permet de compléter le tableau des mesures du développement des cabinets d'audit internationaux.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://halshs.archives-ouvertes.fr/docs/00/52/59/69/PDF/p71.pdf
    Download Restriction: no

    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00525969.

    as in new window
    Length:
    Date of creation: May 2008
    Date of revision:
    Publication status: Published - Presented, LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE, 2008, France
    Handle: RePEc:hal:journl:halshs-00525969

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00525969/en/
    Contact details of provider:
    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: DEVELOPPEMENT; NOTORIETE; LEGITIMITE; MESURES ECONOMIQUES; MESURES SOCIALES ET CULTURELLES;

    References

    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.:
    as in new window
    1. R. J. Briston & M. J. M. Kedslie, 1997. "The internationalization of British professional accounting: the role of the examination exporting bodies," Accounting History Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 7(2), pages 175-194.
    Full references (including those not matched with items on IDEAS)

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00525969. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.