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La culture organisationnelle des cabinets d'expertise comptable perçue par les experts-comptables stagiaires : échelle de mesure et analyse empirique

Author

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  • Christian Prat dit Hauret
  • François Durrieu

Abstract

The research aims at analysing the organizational culture of French accounting firms, perceived by young accounting professionals. For measuring it, the O?Reilly and alii scale (1991) has been used and validated. The factor analysis underlines three main factors: stability, humans respect, results orientation and innovation. Moreover, three groups of accounting firms emerged: ?normative ?, ?enterprising ? and ?passive ?.

Suggested Citation

  • Christian Prat dit Hauret & François Durrieu, 2005. "La culture organisationnelle des cabinets d'expertise comptable perçue par les experts-comptables stagiaires : échelle de mesure et analyse empirique," ACCRA, Association francophone de comptabilité, vol. 11(1), pages 39-54.
    • Handle: RePEc:cai:accafc:cca_111_0039
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    Cited by:

    1. Mouna Hazgui & Marion Brivot, 2022. "Debating Ethics or Risks? An Exploratory Study of Audit Partners’ Peer Consultations About Ethics," Journal of Business Ethics, Springer, vol. 175(4), pages 741-758, February.

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