Etude exploratoire de la structuration du Co-commissariat aux comptes en France
AbstractPourquoi le co-commissariat aux comptes perdure-t-il en France ? Des éléments de réponses à cette question peuvent être donnés en utilisant la théorie de la structuration de Giddens. Le point de départ est une légitimation théorique et réglementaire. En même temps, une forme de domination entre les cabinets semble persister. Elle conduit à interroger la signification du dispositif du point de vue même des auditeurs.
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Date of creation: 10 May 2011
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Publication status: Published - Presented, 10ème Conférence Internationale de Gouvernance - Montréal, 2011, Montréal, Canada
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Co-commissariat aux comptes; théorie de structuration; réglementation;
This paper has been announced in the following NEP Reports:
- NEP-ALL-2011-08-02 (All new papers)
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