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Presentation De La Theorie Du Developpement Moral Cognitif Et De Ses Apports Possibles Dans Les Etudes Sur L'Audit

Author

Listed:
  • Christian Prat Dit Hauret

    (IRGO - Institut de Recherche en Gestion des Organisations - Université Montesquieu - Bordeaux 4 - Institut d'Administration des Entreprises (IAE) - Bordeaux)

Abstract

Cette recherche présente la théorie du développement moral cognitif et ses apports à la compréhension des différents niveaux de sensibilité éthique des auditeurs confrontés à des situations professionnelles délicates. Tout d'abord, l'origine de la théorie (les travaux précurseurs de Piaget), les concepts (les différents niveaux pré-conventionnel, conventionnel et post-conventionnel) et les limites seront développés. Ensuite, les modèles de raisonnement éthique et les apports de la théorie à la compréhension du comportement des auditeurs seront analysés.

Suggested Citation

  • Christian Prat Dit Hauret, 2003. "Presentation De La Theorie Du Developpement Moral Cognitif Et De Ses Apports Possibles Dans Les Etudes Sur L'Audit," Post-Print halshs-00582815, HAL.
    • Handle: RePEc:hal:journl:halshs-00582815
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00582815
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    References listed on IDEAS

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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. Windsor, Carolyn A. & Ashkanasy, Neal M., 1995. "The effect of client management bargaining power, moral reasoning development, and belief in a just world on auditor independence," Accounting, Organizations and Society, Elsevier, vol. 20(7-8), pages 701-720.
    3. 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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