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La culture organisationnelle perçue des cabinets comptables français par les associés-dirigeants:essai de typologie


  • Serge Évraert

    (Université de Bordeaux 4)

  • Christian Prat dit Hauret

    (Université de Bordeaux 4)


(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.

Suggested Citation

  • Serge Évraert & Christian Prat dit Hauret, 2003. "La culture organisationnelle perçue des cabinets comptables français par les associés-dirigeants:essai de typologie," Revue Finance Contrôle Stratégie,, vol. 6(4), pages 5-24, December.
  • Handle: RePEc:dij:revfcs:v:6:y:2003:i:q4:p:5-24

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    References listed on IDEAS

    1. 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.
    2. 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.
    3. Ponemon, Lawrence A., 1992. "Ethical reasoning and selection-socialization in accounting," Accounting, Organizations and Society, Elsevier, vol. 17(3-4), pages 239-258.
    4. A. Meltzer & Peter Ordeshook & Thomas Romer, 1983. "Introduction," Public Choice, Springer, vol. 41(1), pages 1-5, January.
    5. A. P. Thirlwall, 1983. "Introduction," Journal of Post Keynesian Economics, Taylor & Francis Journals, vol. 5(3), pages 341-344, March.
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    More about this item


    culture organisationnelle; cabinets comptables; innovant; incertain; collectif; esprit d'équipe; sens du résultat; organizational culture; accounting firms; innovative; doubtful; collective; team orientation; results orientation.;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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