La culture organisationnelle perçue des cabinets comptables français par les associés-dirigeants:essai de typologie
(VF)L'objet de la recherche est d'étudier la culture organisationnelle perçue par les dirigeants associés du cabinet. L'échelle de mesure de O'Reilly et al. (1991) a été validée. Trois groupes de cabinets ont été mis en évidence:les innovants, les incertains et les collectifs. L'esprit d'équipe, le sens du résultat et, dans une moindre mesure, le respect des collaborateurs semblent structurer fortement le projet du cabinet. (VA)This paper examines the organizational culture of accounting firms perceived by partners. The O'Reilly et al. (1991) scale has been validated. Three types of accounting firms emerged:innovative, doubtful, collective. Team orientation, results orientation and respect for people seem to structure the partners project.
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- A. Meltzer & Peter Ordeshook & Thomas Romer, 1983. "Introduction," Public Choice, Springer, vol. 41(1), pages 1-5, January.
- Pratt, Jamie & Beaulieu, Phil, 1992. "Organizational culture in public accounting: Size, technology, rank, and functional area," Accounting, Organizations and Society, Elsevier, vol. 17(7), pages 667-684, October.
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- Ponemon, Lawrence A., 1992. "Ethical reasoning and selection-socialization in accounting," Accounting, Organizations and Society, Elsevier, vol. 17(3-4), pages 239-258.
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